The following receipts and issues were made of material during the month of May. Prepare stores ledger account on the basis of

  1. simple average method and
  2. weighted average method

Receipts:

May 1.

Opening balance of stock

300 units at Rs. 4.50 per unit

Purchases

400 units at Rs. 5.00 per unit

Purchases

1,000 units at Rs. 5.50 per unit

Purchases

700 units at Rs. 4.80 per unit

Issues:

May 3.

Issues

300 units

Issues

100 units

Issues

700 units

Issues

700 units