The records of receipts and issues of carbon chemicals of Hexa factory during December 2008 are as follows:
December 4. Opening balance 100 tonne @ Rs. 200
8. Issued 50 tonne
14. Received from supplier 40 tonne @ Rs. 190
17. Issued 36 tonne
21. Received from supplier 48 tonne @ Rs. 180
24. Issued 60 tonne
25. Returned to suppliers 10 tonne out of goods received on 21 December.
26. Received from supplier 64 tonne @ Rs. 190
29. Issued 40 tonne
30. Returned from department 6 tonne @ Rs. 190
While verifying stock, a shortage of 2 tonne on 23 December was noticed and left a note accordingly. Prepare stores ledger account under FIFO Method.
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