{"id":155,"date":"2026-10-16T11:06:25","date_gmt":"2026-10-16T11:06:25","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=155"},"modified":"2026-10-16T21:53:49","modified_gmt":"2026-10-16T19:53:49","slug":"lc-790cc5c847f6f5744ba7","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/exercices\/exercices-de-comptabilite-analytique\/exercice-evaluation-des-stocks.php","title":{"rendered":"Exercice 1 : l&rsquo;\u00e9valuation des stocks"},"content":{"rendered":"<h1>Exercice 1 : l&rsquo;\u00e9valuation des stocks<\/h1>\n<div id=\"section\"><input type=\"hidden\" id=\"user_connected_quotes\" value=\"0\"><\/p>\n<div id=\"blackBack\"><\/div>\n<div id=\"userBlockNotConnected\" style=\"display:none;\">\n<div id=\"users_only\">\n<div id=\"users_only_title\">Seuls nos <span id=\"underline\">membres premium<\/span> peuvent voir <span id=\"underline\">les liens, et les t&eacute;l&eacute;chargements !<\/span><\/div>\n<div id=\"users_only_title_2\">Devenez un membre premium pour <strong><span id=\"underline\">3 &euro; seulement<\/span><\/strong><\/div>\n<div class=\"users_only_price_fork\">Devenir Membre Premium <strong> &#8211; 3 &euro;<\/strong><\/div>\n<div id=\"account_link_connect\">\n<p>\t\t\t\t\t\t\t\t\t\t\t\tVous avez d&eacute;j&agrave; un compte, Identifiez-vous<\/p><\/div>\n<div id=\"close_account_box\">FERMER [X]<\/div>\n<\/p><\/div>\n<\/p><\/div>\n<div align=\"center\">\n<p><\/p>\n<\/div>\n<div id=\"article\"><input type=\"hidden\" id=\"file_name\" value=\"451\" name=\"file_name\"\/><\/p>\n<p>L\u2019entreprise JET ABC fabrique des lampes, le comptable de l\u2019entreprise vous demande <strong>d\u2019\u00e9tablir la fiche de stock<\/strong> selon les m\u00e9thodes suivantes : <strong>co\u00fbt moyen unitaire pond\u00e9r\u00e9 apr\u00e8s chaque entr\u00e9e<\/strong>, <strong>co\u00fbt moyen unitaire pond\u00e9r\u00e9 fin de p\u00e9riode<\/strong>, <strong>premier entr\u00e9 premier sorti<\/strong>, <strong>dernier entr\u00e9 premier sorti<\/strong>.<\/p>\n<div align=\"center\">\n<p><\/p>\n<\/div>\n<p>Les mouvements du stock du mois de mai de la mati\u00e8re MP utilis\u00e9e dans le processus de fabrication sont les suivants :&nbsp;<\/p>\n<p>&#8211; 01\/05 : stock initial 300 kg au prix de 5 UM\/kg<\/p>\n<p>&#8211; 07\/05 : bon de r\u00e9ception n\u00b019 &#8211; 100 kg avec 6UM\/kg<\/p>\n<p>&#8211; 09\/05 : bon de sortie n\u00b010 &#8211; 100 kg<\/p>\n<p>&#8211; 15\/05 : bon de sortie n\u00b011 &#8211; 100 kg<\/p>\n<p>&#8211; 19\/05 : bon de sortie n\u00b012 &#8211; 100 kg<\/p>\n<p>&#8211; 25\/05 : bon de r\u00e9ception n\u00b020 &#8211; 100 kg \u00e0 6.5 UM \/ kg<\/p>\n<p>&#8211; 30\/05 : bon de r\u00e9ception n\u00b021 &#8211; 100 kg \u00e0 7 UM \/kg<\/p>\n<p><u><strong>Solution :<\/strong><\/u><\/p>\n<p><strong>Co\u00fbt moyen unitaire pond\u00e9r\u00e9 apr\u00e8s chaque entr\u00e9e<\/strong><\/p>\n<blockquote>\n<p style=\"text-align:center\"><img decoding=\"async\" alt=\"\" src=\"\/images-2\/CMUP_1.png\" style=\"height:318px; width:802px\"\/><\/p>\n<p style=\"text-align:center\"><em>(Cliquez sur le tableau pour l&rsquo;agrandir)<\/em><\/p>\n<p><strong>Co\u00fbt moyen unitaire pond\u00e9r\u00e9 fin de p\u00e9riode<\/strong><\/p>\n<p style=\"text-align:center\"><img decoding=\"async\" alt=\"\" src=\"\/images-2\/CMUP_2.png\" style=\"height:284px; width:802px\"\/><\/p>\n<p style=\"text-align:center\"><em>(Cliquez sur le tableau pour l&rsquo;agrandir)<\/em><\/p>\n<p><strong>Premier entr\u00e9 premier sorti<\/strong><\/p>\n<p style=\"text-align:center\"><img decoding=\"async\" alt=\"\" src=\"\/images-2\/FIFO.png\" style=\"height:406px; width:800px\"\/><\/p>\n<p style=\"text-align:center\"><em>(Cliquez sur le tableau pour l&rsquo;agrandir)<\/em><\/p>\n<p><strong>Dernier entr\u00e9 premier sorti<\/strong><\/p>\n<p style=\"text-align:center\"><strong><img decoding=\"async\" alt=\"\" src=\"\/images-2\/LIFO.png\" style=\"height:404px; width:801px\"\/><\/strong><\/p>\n<p style=\"text-align:center\"><em>(Cliquez sur le tableau pour l&rsquo;agrandir)<\/em><\/p>\n<\/blockquote>\n<div align=\"center\">\n<\/div>\n<div style=\"\n\n    padding: 4px;\n\n    border: 1px #2e93c361 solid;\n\n    border-radius: 2px;\n\n    transition: all 0.3s cubic-bezier(.25,.8,.25,1);\n\n    \"><\/p>\n<div><a id=\"title_external_from_page\" href=\"\/comptabilite-modeles-excel\/\">Documents de comptabilit&eacute; (mod&egrave;les et tableurs Excel,xls,xlsx)<\/a><\/div>\n<div align=\"left\">\n<p id=\"p_to_hide\" style=\"margin-top: 6px;\n\n    margin-bottom: 6px;\">Documents, mod&egrave;les et tableurs Microsoft Excel et Libre Office. Calcul des heures de travail, &eacute;tat de rapprochement bancaire, compte de r&eacute;sultat, Mod&egrave;le facture avec TVA, remise et acompte&#8230; <\/p>\n<\/div>\n<\/div>\n<div align=\"center\" style=\"margin-top:10px;\">\n<p>\t<span class=\"d-block p-2 bg-primary text-white\"><a href=\"\/articles\/les-cinq-meilleurs-livres-pour-debuter-en-comptabilite-generale.php\" style=\"display:block;color:white;font-weight: bold;\">&rarr; 5 livres pour d&eacute;buter en comptabilit&eacute; g&eacute;n&eacute;rale &larr;<\/a> <\/p>\n<p>        <\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<div id=\"sidebarRight\"><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Exercice 1 : l&rsquo;\u00e9valuation des stocks Seuls nos membres premium peuvent voir les liens, et les t&eacute;l&eacute;chargements ! Devenez un [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-155","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/155","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=155"}],"version-history":[{"count":3,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/155\/revisions"}],"predecessor-version":[{"id":2028,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/155\/revisions\/2028"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=155"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}