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(20點)Accounting 問題..急
發問:
The following information is extracted from the books of Chelsea Company's at 31 December 2009:Machines-Cost$500,000Machines-Accumulated Deprecition$150,000During the years ended 31 december 2010 and 2011, the following transactions took place:1 Jun 2010:A machine purchased on 1 January 2008 aqt... 顯示更多 The following information is extracted from the books of Chelsea Company's at 31 December 2009: Machines-Cost$500,000 Machines-Accumulated Deprecition$150,000 During the years ended 31 december 2010 and 2011, the following transactions took place: 1 Jun 2010: A machine purchased on 1 January 2008 aqt a cost of $160,000 was traded in for a new machine with a list price of $220,000. The trade in allowance was agreed at $25,000 and the remaining balance was settled by cheque. 1 May 2011: The company acquired a new machine at a cost of $107,000 from Nerwton Company. A cheque fpr $57,000 was drawn for partial paymaet and the remaining balance was payable in two months. It is the company's policy to depreciate all its machines at a rate of 30% per annum using reducing balance method. A full tear's depreciation is to be provided in the year of acquisition and none in the year of disposal. Required: i) Prepare the following accounts for Chelsea Company for the years ended 31 December 2010 and 2011: 1.Machines-Cost 2.Machines-Accumulated Depreciation 3.Machines-Disposal ii)Prepare an extract of the statements of financial position as at 31 December 2010 and 2011
最佳解答:
WORKINGS:- Depreciation ~ a.Purchased Old Machine as at 1/1/2008: 1/1-31/12/08: 160K*30% = $48,000 1/1-31/12/09: (160K - 48K)*30% = $33,600 1/1-30/5/10: No depr’n is charged in the yr of disposal Accum. Depr’n: 48K + 33.6K = $81,600 b. Old Machine (unsold) as at 1/6/2010: As at 1/6/2010 (Cost): 500K – 160K = $340,000 As at 31/12/09 (Accum. Depr’n): 150K – (48K + 33.6K) = $68,400 1/1-31/12/10: (340K – 68.4K)*30% = $81,480 1/1-31/12/11: (340K – 68.4K - 81.48K)*30% = $57,036 c. Purchased New Machine as at 1/6/2010: 1/6-31/12/10: 220K*30% = $66,000 1/1-31/12/11: (220K – 66K)*30% = $46,200 d. Purchased New Machine as at 1/5/2011: 1/5-31/12/11: 107K*30% = $32,100 ..................Extract of the statement of financial position _____________________________________________________ ....................................................31/12/2011.........31/12/2010 ASSETS NON-CURRENT ASSETS Machinery - Cost..............................................667,000...............560,000 - Accumulated depreciation.............(351,216).............(215,880) .....................................................________.............________ ......................................................$315,784.............$344,120 ......................................................=======.............======= 2012-12-02 21:09:46 補充： Answer (i) Please ref to 意見欄. 2012-12-02 21:10:57 補充： 1/6/2010 Dr. Disposal of Machinery A/c………………..$160,000 Cr. Machinery A/c……………………………………………..…..$160,000 Dr. Provision for depreciation A/c………..…….$81,600 Cr. Disposal of Machinery A/c………………………………..……$81,600 (Ref.a) 2012-12-02 21:12:13 補充： Dr. Machinery A/c (Trade in)…………………….$25,000 Cr. Disposal of Machinery A/c…………………………………....……$25,000 Dr. Machinery A/c……………………………….$195,000 Cr. Bank A/c……………………..................................................$195,000 2012-12-02 21:13:14 補充： 31/12/2010 Dr. Profit & Loss A/c……………………….…………$53,400 Cr. Disposal of Machinery A/c………………………………………..$53,400 Dr. Depreciation A/c………………………...……….. $81,480 Cr. Provision for depreciation A/c…………………...………………..$81,840 (Ref.b) 2012-12-02 21:13:55 補充： Dr. Depreciation A/c………………………..……….. $66,000 Cr. Provision for depreciation A/c………………………….………..$66,000 (Ref.c) 2012-12-02 21:14:41 補充： 1/5/2011 Dr. Machinery A/c…………………….……………...$57,000 Cr. Bank A/c…………………………………………….…………………..…$57,000 1/6/2011 Dr. Machinery A/c…………………….……………….$50,000 Cr. Bank A/c…………………………………………….………………………$50,000 2012-12-02 21:15:14 補充： 31/12/2011 Dr. Depreciation A/c……………………………….. $57,036 Cr. Provision for depreciation A/c…………………………………..$57,036 (Ref.b) Dr. Depreciation A/c……………………………….. $46,200 Cr. Provision for depreciation A/c…………………………………..$46,200 (Ref.c) 2012-12-02 21:15:34 補充： Dr. Depreciation A/c……………………………….. $32,100 Cr. Provision for depreciation A/c…………………………………..$32,100 (Ref.d) 2012-12-02 21:17:58 補充： Ref. a,b,c,d ------------> See Workings (回答欄) 2012-12-02 22:12:12 補充： Correction: Workings: – Point a, c, d ---------------> “on” instead of “as at” 2012-12-03 09:02:40 補充： 由於意見欄沒有足夠的空間位置, 所以不能一次過輸入所有答案. 至於問題一, 因為在這裡不能以 "T" Form 形式輸入, 所有的文字都移位了, 最後決定改用 Journal Entry 作答, 抱歉!
其他解答:7638E748EED250B0
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