Trial Balance as at 30 June 2008:
Sale of Equipment 3,300
1.) Depreciation: equipment 10% on cost
2.) The item Sale of Equipment shown in the trial balance represents cheque received from the sale of a equipment on 1 Apr 2008. The equipment was purchased on 1 Jul 2003 at a cost of 5000. Depreciation rates, calculated on the assets in the existence at the end of each financial year, have remained the same since 1 Jul 2001, No entries have been made in the respect of this sale except for the trial balance item.
點計Profit on Disposal？點解？
Thanks!!
LCCI2, 點計Profit on Disposal
2008-04-13 5:17 am
回答 (1)
2008-04-13 7:47 am
✔ 最佳答案
Step1Provision for Depreciation:
30 June 2003--------------------
30 June 2004-5000*10%=500
30 June 2005-5000*10%=500
30 June 2006-5000*10%=500
30 June 2007-5000*10%=500
30 June 2008 --------------
TOTAL:2000
(-----------calculated on the assets in the existence
at the end(30 June ) of each financial year)
Step2
Net Book Value of Equipment=Cost-Provision for Depreciation
=5000-2000=3000
Sep3
Profit on Disposal=Sale of Equipment-Net Book Value of Equipment
=3,300-3000=300
A/C:
--------(debit)---------Disposal of Equipment----------(credit)---------
--Equipment(cost)-------------------------Provision for Depreciation--
--------5000------------------------------------------2000
--P&L-Profit on disposal-------------------Bank/Sale of Equipment
---------300-------------------------------------------3300
2008-04-13 20:06:13 補充：
A/C實際上是額外多送，好不好
況且，這裏很難「畫T-a/c」耶
--------(debit)---------Disposal of Equipment----------(credit)----
Equipment(cost)-----------5000-I-Provision for Depreciation-------2000
P&L-Profit on disposal----300-I-Bank/Sale of Equipment----------3300
收錄日期: 2021-04-14 20:31:52
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