Why this is mistaken
Weight cost by units in the declared pool. A periodic schedule uses one full-period rate. A moving-average schedule recomputes after each purchase and uses the available rate at each sale. Retain precision. Confirm that assigned cost and the ending balance together equal the pool's total cost.
Where to watch
When this mistake may appear
- Add the invoice prices and divide by the number of invoices.
- Use the year-end average for every perpetual sale.
- Round each moving rate and plug the final unit.
Check your work
Your work may contain this mistake if:
- Ignores unit weights, assigns a later purchase to an earlier sale, or changes the final unit to absorb a rounding difference.