[請發問前先看#1]BAFS & Econ求助區

刺客先生

Depreciation:
What is pro rata basis?

刺客先生

回復 3# 小雪冰

On 1 January 2004, Platinum Ltd purchased equipment for $155000. Platinum Ltd depreciated the equipment wing reducing balance depreciation at a rate of 50% on pro rata basis. On 30 June 2006, Platinum Ltd sold the equipment for $35000 cash.

Prepare journal entries to record the depreciation expense for the six months from 1 January 2006 to 30 June 2006, and the disposal of equipment. (Calculations to the nearest dollar)

刺客先生

請問HKDSE 2014 BAFS既範圍比2012同2013少左d咩?

刺客先生

有改到!?
14588563 發表於 2-5-2013 16:55

我同學今日話del左control
但係incomplete record個度都要用control個方法計

刺客先生

回復 52# 小雪冰

要學但唔會獨立specific咁出control

刺客先生

回復 54# 小雪冰

即係好似DSE 2013既第5題咁出- -

刺客先生

回復 56# 小雪冰

係咩- -?
咁我老師派個份係咩黎...
今年有冇出Incomplete Record?

刺客先生

回復 58# 小雪冰

我指既Control=你指既AP同AR Ledger
用Control既方法搵Purchases/Sales

刺客先生

Correction of Errors/Depreciation
The sale of a motor car for for $2500 was credited to sales account. The cost of the motor car was $7500. Full provision for depreciation on the motor car had been made.
Show the journal entries to correct the above error.

Dr Sales $2500 就一定架啦
(Ver. 1)但Full provision for depreciation係指$7500全部
(Ver. 2)定係7500-2500剩返既數$5000係累積折舊?

Ver. 1:
Dr Sales $2500
Dr Accumulated Depreciation of Motor Car $7500
Cr Motor Car $7500
Cr Profit on Disposal $2500

Ver. 2:
Dr Sales $2500
Dr Accumulated Depreciation of Motor Car $5000
Cr Motor Car $7500

刺客先生

回復 76# 小雪冰

我平時真係就咁寫Profit/Loss on Disposal
Frank Wood個本書就P&L - Profit/Loss on Disposal
LCCI個本書就兩樣都出現過

我平時寫Cash/Bank
咁會唔會有問題?