{"id":340,"date":"2026-06-26T16:20:49","date_gmt":"2026-06-26T22:20:49","guid":{"rendered":"https:\/\/contathink.com.mx\/?p=340"},"modified":"2026-06-29T15:42:23","modified_gmt":"2026-06-29T21:42:23","slug":"sistema-de-inventarios-perpetuos","status":"publish","type":"post","link":"https:\/\/contathink.com.mx\/?p=340","title":{"rendered":"SISTEMA DE INVENTARIOS PERPETUOS"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">El sistema de inventarios perpetuos nos ayuda a determinar el costo de los productos que se venden dentro de las empresas. Por lo regular se manejan dos tipos de metodolog\u00edas los cuales son el m\u00e9todo peps \u201cPrimeras Entradas, Primeras Salidas\u201d y el m\u00e9todo promedio.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En ambos sistemas se utiliza una tabla llamada \u201cmayor auxiliar de almac\u00e9n\u201d, este formato nos ayudara en el registro de la mercanc\u00eda que entra y sale del almac\u00e9n. Esto nos ayuda a tener un mejor control de las mercanc\u00edas y a determinar el costo de ventas dependiendo del sistema que estemos utilizando.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Mayor auxiliar de bancos<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">En una tabla como la que se muestra a continuaci\u00f3n hay distintas columnas que muestra informaci\u00f3n relevante de las entradas y salidas de mercanc\u00edas. Cabe destacar que para cada producto se requiere llenar una tarjeta de auxiliar de almac\u00e9n, es decir, en una tarjeta no puede haber m\u00e1s de 1 producto.<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-regular\" style=\"font-size:9px\"><table class=\"has-background has-fixed-layout\" style=\"background-color:#e0fafb\"><tbody><tr><td colspan=\"11\"><strong>AUXILIAR DE ALMACEN<\/strong><strong><\/strong><\/td><\/tr><tr><td colspan=\"5\"><strong>PRODUCTO<\/strong><strong><\/strong><\/td><td colspan=\"6\"><strong>&nbsp;<\/strong><\/td><\/tr><tr><td rowspan=\"2\"><strong>NUMERO DE ASIENTO<\/strong><strong><\/strong><\/td><td rowspan=\"2\"><strong>FECHA<\/strong><strong><\/strong><\/td><td rowspan=\"2\"><strong>CONCEPTO<\/strong><strong><\/strong><\/td><td colspan=\"3\"><strong>UNIDADES<\/strong><strong><\/strong><\/td><td colspan=\"2\"><strong>COSTO<\/strong><strong><\/strong><\/td><td colspan=\"3\"><strong>VALORES<\/strong><strong><\/strong><\/td><\/tr><tr><td><strong>ENTRADA<\/strong><strong><\/strong><\/td><td><strong>SALIDAS<\/strong><strong><\/strong><\/td><td><strong>EXISTENCIA<\/strong><strong><\/strong><\/td><td><strong>UNITARIO<\/strong><strong><\/strong><\/td><td><strong>PROMEDIO<\/strong><strong><\/strong><\/td><td><strong>DEBE <\/strong><strong><\/strong><\/td><td><strong>HABER<\/strong><strong><\/strong><\/td><td><strong>SALDO<\/strong><strong><\/strong><\/td><\/tr><tr><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><\/tr><tr><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><\/tr><tr><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><\/tr><tr><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><\/tr><tr><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><\/tr><tr><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp;Como podemos ver en la parte superior est\u00e1n los siguientes conceptos que explicare a continuaci\u00f3n\u2026.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Numero de asiento: aqu\u00ed pondremos el n\u00famero de registro contable al que pertenece la entrada o salida de la mercanc\u00eda.<\/li>\n\n\n\n<li>Fecha: por lo regular se pone la fecha de entrega del producto.<\/li>\n\n\n\n<li>Concepto: aqu\u00ed va a ir el motivo del movimiento de la mercanc\u00eda los cuales pueden ser; compra de mercanc\u00eda, venta de mercanc\u00eda, devoluciones sobre compra o devoluciones sobre ventas.<\/li>\n\n\n\n<li>Unidades: aqu\u00ed se va a anotar el n\u00famero de unidades del producto que estemos manejando ya sea que entre o salga del almac\u00e9n y dentro de la columna existencia se anota el n\u00famero de unidades que se tienen disponibles dentro del almac\u00e9n.<\/li>\n\n\n\n<li>Costo: aqu\u00ed vamos a poner el costo por unidad de cada producto eligiendo que m\u00e9todo de determinaci\u00f3n de costos se va a emplear.<\/li>\n\n\n\n<li>Valores: en esta parte de la tabla se anotar\u00e1 la cantidad de dinero que cost\u00f3 cada movimiento, as\u00ed como el saldo de la mercanc\u00eda.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Ejemplo<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp;El d\u00eda 4 de Julio se compra 10,000 pares de calcetines con un costo de $5.00 cada uno.<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-regular\" style=\"font-size:9px\"><table class=\"has-background has-fixed-layout\" style=\"background-color:#e0fafb\"><tbody><tr><td colspan=\"11\"><strong>AUXILIAR DE ALMACEN<\/strong><strong><\/strong><\/td><\/tr><tr><td colspan=\"5\"><strong>PRODUCTO<\/strong><strong><\/strong><\/td><td colspan=\"6\"><strong>&nbsp;<\/strong><\/td><\/tr><tr><td rowspan=\"2\"><strong>NUMERO DE ASIENTO<\/strong><strong><\/strong><\/td><td rowspan=\"2\"><strong>FECHA<\/strong><strong><\/strong><\/td><td rowspan=\"2\"><strong>CONCEPTO<\/strong><strong><\/strong><\/td><td colspan=\"3\"><strong>UNIDADES<\/strong><strong><\/strong><\/td><td colspan=\"2\"><strong>COSTO<\/strong><strong><\/strong><\/td><td colspan=\"3\"><strong>VALORES<\/strong><strong><\/strong><\/td><\/tr><tr><td><strong>ENTRADA<\/strong><strong><\/strong><\/td><td><strong>SALIDAS<\/strong><strong><\/strong><\/td><td><strong>EXISTENCIA<\/strong><strong><\/strong><\/td><td><strong>UNITARIO<\/strong><strong><\/strong><\/td><td><strong>PROMEDIO<\/strong><strong><\/strong><\/td><td><strong>DEBE <\/strong><strong><\/strong><\/td><td><strong>HABER<\/strong><strong><\/strong><\/td><td><strong>SALDO<\/strong><strong><\/strong><\/td><\/tr><tr><td><strong>1<\/strong><\/td><td><strong>04\/07<\/strong><\/td><td><strong>Compra de mercanc\u00eda<\/strong><\/td><td><strong>10,000<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>10,000<\/strong><\/td><td><strong>$5.00<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>$50,000.00<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>$50,000.00<\/strong><\/td><\/tr><tr><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><\/tr><tr><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><\/tr><tr><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><\/tr><tr><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><\/tr><tr><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">M\u00e9todo peps.<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Para la determinaci\u00f3n del costo de los productos vendidos se requiere de conocer el costo de cada lote de mercanc\u00eda, ya que se le va a dar el valor del costo de venta a la mercanc\u00eda que entr\u00f3 primero al almac\u00e9n veamos el siguiente registro.<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><a>Compramos 1,000 playeras a $30.00 cada una el d\u00eda 5 de agosto.<\/a><\/li>\n\n\n\n<li>Compra de 500 playeras a $40.00 cada una el d\u00eda 7 de agosto<\/li>\n\n\n\n<li>Venta de 900 unidades el d\u00eda 9 de agosto<\/li>\n\n\n\n<li>Venta de 300 unidades al d\u00eda 11 de agosto<\/li>\n\n\n\n<li>El d\u00eda 20 de agosto, se devuelven 20 unidades de la compra del d\u00eda 7 de agosto<\/li>\n\n\n\n<li>El d\u00eda 27 de agosto, nuestro cliente nos devuelve 10 unidades de la venta del d\u00eda 11 de agosto<\/li>\n<\/ol>\n\n\n\n<figure class=\"wp-block-table is-style-regular\" style=\"font-size:9px\"><table class=\"has-background has-fixed-layout\" style=\"background-color:#e0fafb\"><tbody><tr><td colspan=\"11\"><a><strong>AUXILIAR DE ALMACEN<\/strong><\/a><strong><\/strong><\/td><\/tr><tr><td colspan=\"5\"><strong>PRODUCTO<\/strong><strong><\/strong><\/td><td colspan=\"6\"><strong>PLAYERAS<\/strong><strong><\/strong><\/td><\/tr><tr><td rowspan=\"2\"><strong>NUMERO DE ASIENTO<\/strong><strong><\/strong><\/td><td rowspan=\"2\"><strong>FECHA<\/strong><strong><\/strong><\/td><td rowspan=\"2\"><strong>CONCEPTO<\/strong><strong><\/strong><\/td><td colspan=\"3\"><strong>UNIDADES<\/strong><strong><\/strong><\/td><td colspan=\"2\"><strong>COSTO<\/strong><strong><\/strong><\/td><td colspan=\"3\"><strong>VALORES<\/strong><strong><\/strong><\/td><\/tr><tr><td><strong>ENTRADA<\/strong><strong><\/strong><\/td><td><strong>SALIDAS<\/strong><strong><\/strong><\/td><td><strong>EXISTENCIA<\/strong><strong><\/strong><\/td><td><strong>UNITARIO<\/strong><strong><\/strong><\/td><td><strong>PROMEDIO<\/strong><strong><\/strong><\/td><td><strong>DEBE <\/strong><strong><\/strong><\/td><td><strong>HABER<\/strong><strong><\/strong><\/td><td><strong>SALDO<\/strong><strong><\/strong><\/td><\/tr><tr><td><strong>1<\/strong><strong><\/strong><\/td><td><strong>05\/08<\/strong><strong><\/strong><\/td><td><strong>Compra de mercanc\u00eda<\/strong><strong><\/strong><\/td><td><strong>1,000<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>1,000<\/strong><strong><\/strong><\/td><td><strong>$30.00<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>$30,000.00<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>$30,000.00<\/strong><strong><\/strong><\/td><\/tr><tr><td><strong>2<\/strong><strong><\/strong><\/td><td><strong>07\/08<\/strong><strong><\/strong><\/td><td><strong>Compra de mercanc\u00eda<\/strong><strong><\/strong><\/td><td><strong>500<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>1,500<\/strong><strong><\/strong><\/td><td><strong>$40.00<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>$20,000.00<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>$50,000.00<\/strong><strong><\/strong><\/td><\/tr><tr><td><strong>3<\/strong><strong><\/strong><\/td><td><strong>09\/08<\/strong><strong><\/strong><\/td><td><strong>Venta de mercanc\u00eda<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>900<\/strong><strong><\/strong><\/td><td><strong>600<\/strong><strong><\/strong><\/td><td><strong>$30.00<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>$27,000.00<\/strong><strong><\/strong><\/td><td><strong>$33,000.00<\/strong><strong><\/strong><\/td><\/tr><tr><td><strong>4<\/strong><strong><\/strong><\/td><td><strong>11\/08<\/strong><strong><\/strong><\/td><td><strong>Venta de mercanc\u00eda<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>100<\/strong><strong><\/strong><\/td><td><strong>500<\/strong><strong><\/strong><\/td><td><strong>$30.00<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>$3,000.00<\/strong><strong><\/strong><\/td><td><strong>$20,000.00<\/strong><strong><\/strong><\/td><\/tr><tr><td><strong>4<\/strong><strong><\/strong><\/td><td><strong>11\/08<\/strong><strong><\/strong><\/td><td><strong>Venta de mercanc\u00eda<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>200<\/strong><strong><\/strong><\/td><td><strong>300<\/strong><strong><\/strong><\/td><td><strong>$40.00<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>$8,000.00<\/strong><strong><\/strong><\/td><td><strong>$12,000.00<\/strong><strong><\/strong><\/td><\/tr><tr><td><strong>5<\/strong><strong><\/strong><\/td><td><strong>20\/08<\/strong><strong><\/strong><\/td><td><strong>Devoluci\u00f3n sobre compra<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>20<\/strong><strong><\/strong><\/td><td><strong>280<\/strong><strong><\/strong><\/td><td><strong>$40.00<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>$800.00<\/strong><strong><\/strong><\/td><td><strong>$11,200.00<\/strong><strong><\/strong><\/td><\/tr><tr><td><strong>6<\/strong><strong><\/strong><\/td><td><strong>27\/08<\/strong><strong><\/strong><\/td><td><strong>Devoluci\u00f3n sobre venta<\/strong><strong><\/strong><\/td><td><strong>10<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>290<\/strong><strong><\/strong><\/td><td><strong>$40.00<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>$400.00<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>$11,600.00<\/strong><strong><\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Como podemos apreciar en el registro 4 hay 2 filas que representan el costo de la mercanc\u00eda, esto sucede porque en total se deben entregar 300 unidades al cliente, pero lo dividimos el costo de la mercanc\u00eda en 2 partes, en la primera fila que pusimos el registro 4 se registra 100 unidades con un costo de $30.00, esto es porque se debe de registrar el costo de mercanc\u00eda m\u00e1s antiguo y como solo quedan 100 unidades se registran. En el caso del segundo registro del d\u00eda 11 de agosto se ponen las unidades que faltan a completar en la venta, las cuales son 200 unidades que salen a un precio de $40.00 cada playera.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">M\u00e9todo promedio<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Este m\u00e9todo consiste en calcular el precio de los art\u00edculos dando un promedio, es decir, cada articulo va a valer lo mismo, independientemente de del precio de adquisici\u00f3n.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Vamos a calcular el costo de ventas por el m\u00e9todo promedio con los datos del ejemplo anterior para analizar ambos m\u00e9todos y ver la diferencia entre uno y otro.<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Compramos 1,000 playeras a $30.00 cada una el d\u00eda 5 de agosto.<\/li>\n\n\n\n<li>Compra de 500 playeras a $40.00 cada una el d\u00eda 7 de agosto<\/li>\n\n\n\n<li>Venta de 900 unidades el d\u00eda 9 de agosto<\/li>\n\n\n\n<li>Venta de 300 unidades al d\u00eda 11 de agosto<\/li>\n\n\n\n<li>El d\u00eda 20 de agosto, se devuelven 20 unidades de la compra del d\u00eda 7 de agosto<\/li>\n\n\n\n<li>El d\u00eda 27 de agosto, nuestro cliente nos devuelve 10 unidades de la venta del d\u00eda 11 de agosto<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">F\u00f3rmula para sacar el promedio<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Datos<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">P= promedio= ?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C1= compra 1=30,000<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C2=compra 2= 20,000<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">U1=unidades 1= 1,000<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">U2=unidades 2= 500<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Formula<\/p>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"90\" height=\"39\" src=\"https:\/\/contathink.com.mx\/wp-content\/uploads\/2026\/06\/image-84.png\" alt=\"\" class=\"wp-image-345\" style=\"width:90px;height:39px\"\/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"70\" height=\"22\" src=\"https:\/\/contathink.com.mx\/wp-content\/uploads\/2026\/06\/image-82.png\" alt=\"\" class=\"wp-image-342\" style=\"width:145px;height:39px\"\/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"79\" height=\"41\" src=\"https:\/\/contathink.com.mx\/wp-content\/uploads\/2026\/06\/image-83.png\" alt=\"\" class=\"wp-image-344\" style=\"width:79px;height:41px\"\/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"70\" height=\"22\" src=\"https:\/\/contathink.com.mx\/wp-content\/uploads\/2026\/06\/image-82.png\" alt=\"\" class=\"wp-image-343\" style=\"width:70px;height:22px\"\/><\/figure>\n\n\n\n<figure class=\"wp-block-table is-style-regular\" style=\"font-size:9px\"><table class=\"has-background has-fixed-layout\" style=\"background-color:#e0fafb\"><tbody><tr><td colspan=\"11\"><a><strong>AUXILIAR DE ALMACEN<\/strong><\/a><strong><\/strong><\/td><\/tr><tr><td colspan=\"5\"><strong>PRODUCTO<\/strong><strong><\/strong><\/td><td colspan=\"6\"><strong>&nbsp;<\/strong><\/td><\/tr><tr><td rowspan=\"2\"><strong>NUMERO DE ASIENTO<\/strong><strong><\/strong><\/td><td rowspan=\"2\"><strong>FECHA<\/strong><strong><\/strong><\/td><td rowspan=\"2\"><strong>CONCEPTO<\/strong><strong><\/strong><\/td><td colspan=\"3\"><strong>UNIDADES<\/strong><strong><\/strong><\/td><td colspan=\"2\"><strong>COSTO<\/strong><strong><\/strong><\/td><td colspan=\"3\"><strong>VALORES<\/strong><strong><\/strong><\/td><\/tr><tr><td><strong>ENTRADA<\/strong><strong><\/strong><\/td><td><strong>SALIDAS<\/strong><strong><\/strong><\/td><td><strong>EXISTENCIA<\/strong><strong><\/strong><\/td><td><strong>UNITARIO<\/strong><strong><\/strong><\/td><td><strong>PROMEDIO<\/strong><strong><\/strong><\/td><td><strong>DEBE <\/strong><strong><\/strong><\/td><td><strong>HABER<\/strong><strong><\/strong><\/td><td><strong>SALDO<\/strong><strong><\/strong><\/td><\/tr><tr><td><strong>1<\/strong><strong><\/strong><\/td><td><strong>05\/08<\/strong><strong><\/strong><\/td><td><strong>Compra de mercanc\u00eda<\/strong><strong><\/strong><\/td><td><strong>1,000<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>1,000<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>$30.00<\/strong><strong><\/strong><\/td><td><strong>$30,000.00<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>$30,000.00<\/strong><strong><\/strong><\/td><\/tr><tr><td><strong>2<\/strong><strong><\/strong><\/td><td><strong>07\/08<\/strong><strong><\/strong><\/td><td><strong>Compra de mercanc\u00eda<\/strong><strong><\/strong><\/td><td><strong>500<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>1,500<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>$33.33<\/strong><strong><\/strong><\/td><td><strong>$20,000.00<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>$50,000.00<\/strong><strong><\/strong><\/td><\/tr><tr><td><strong>3<\/strong><strong><\/strong><\/td><td><strong>09\/08<\/strong><strong><\/strong><\/td><td><strong>Venta de mercanc\u00eda<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>900<\/strong><strong><\/strong><\/td><td><strong>600<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>$33.33<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>$30,000.00<\/strong><strong><\/strong><\/td><td><strong>$20,000.00<\/strong><strong><\/strong><\/td><\/tr><tr><td><strong>4<\/strong><strong><\/strong><\/td><td><strong>11\/08<\/strong><strong><\/strong><\/td><td><strong>Venta de mercanc\u00eda<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>300<\/strong><strong><\/strong><\/td><td><strong>300<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>$33.33<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>$10,000.00<\/strong><strong><\/strong><\/td><td><strong>$10,000.00<\/strong><strong><\/strong><\/td><\/tr><tr><td><strong>5<\/strong><strong><\/strong><\/td><td><strong>20\/08<\/strong><strong><\/strong><\/td><td><strong>Devoluciones sobre compras<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>20<\/strong><strong><\/strong><\/td><td><strong>280<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>$33.33<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>$666.66<\/strong><strong><\/strong><\/td><td><strong>$9,333.33<\/strong><strong><\/strong><\/td><\/tr><tr><td><strong>6<\/strong><strong><\/strong><\/td><td><strong>27\/08<\/strong><strong><\/strong><\/td><td><strong>Devoluciones sobre ventas<\/strong><strong><\/strong><\/td><td><strong>10<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>290<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>$33.33<\/strong><strong><\/strong><\/td><td><strong>$333.33<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>$9,666.66<\/strong><strong><\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>El sistema de inventarios perpetuos nos ayuda a determinar el costo de los productos que se venden dentro de las empresas. Por lo regular se manejan dos tipos de metodolog\u00edas los cuales son el m\u00e9todo peps \u201cPrimeras Entradas, Primeras Salidas\u201d y el m\u00e9todo promedio. En ambos sistemas se utiliza una tabla llamada \u201cmayor auxiliar de [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-340","post","type-post","status-publish","format-standard","hentry","category-curso-de-contabilidad-gratis"],"_links":{"self":[{"href":"https:\/\/contathink.com.mx\/index.php?rest_route=\/wp\/v2\/posts\/340","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/contathink.com.mx\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/contathink.com.mx\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/contathink.com.mx\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/contathink.com.mx\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=340"}],"version-history":[{"count":1,"href":"https:\/\/contathink.com.mx\/index.php?rest_route=\/wp\/v2\/posts\/340\/revisions"}],"predecessor-version":[{"id":347,"href":"https:\/\/contathink.com.mx\/index.php?rest_route=\/wp\/v2\/posts\/340\/revisions\/347"}],"wp:attachment":[{"href":"https:\/\/contathink.com.mx\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=340"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/contathink.com.mx\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=340"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/contathink.com.mx\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=340"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}