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Adaeze Nwobu

Practice Activity 16.6 Inventory ledger card

The following information relates to Multiple Food Farms Enterprises. The farm enterprise deals with the cultivation, harvest and sale of beans and yams. On 1 September 2018, had an opening inventory of crops (beans, yams) for sale as follows:


Beans – 800 bags

Yams – 969 tubers


During the period ended 31 December 2018, the farm sold a total of 430 bags of beans and 760 tubers of yams as follows:

2018

10 September: 75 bags of beans

15 September: 120 tubers of yams

20 September: 150 tubers of yams


12 October: 98 bags of beans

20 October: 256 tubers of yams

30 October: 116 bags of beans


10 November: 198 bags of beans

11 November: 95 bags of beans

18 November: 281 tubers of yams

26 November: 56 tubers of yams

14 December: 80 bags of beans

18 December: 58 tubers of yams

20 December: 97 bags of beans

20 December: 48 tubers of yams


Required:

Prepare the inventory ledger card to record the changes in marketable inventories (that is, beans and yams) for the period ended 31 December 2018.


See the suggested answer to practice activity 16.6 here.


Suggested answer to practice activity 16.6

Multiple Food Farms Enterprises




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