3.4 Disposals part 1你的英语进步神奇。跟老外学会计英语ACCA,你的英语进步神奇,照此方法,精听-跟读-背诵-默写-笔译-口译、重复重复, 14:22 3.5 Disposals part 2 25:12 3.6 Revaluations Part 1 13:50 3.7 Revaluations Part 2 22:36 3.8 Non-current asset register 08:40 3.9 Intangible asset...
41 CCA F2 Management Accounting - Lecture 36 - Batch Costing 06:18 ACCA F2 - Lecture 62 - Time Series Analysis - Introduction 08:19 ACCA F2 - Lecture 63 - Time Series Analysis - Moving Averages 16:53 3.2 Depreciation part 1 44:30 3.3 Depreciation part 2 22:36 3.4 Disposals part 1...
Dr: Loss on disposal Cr: PPE ➢ 如果是 sale of PPE → 计算 Gain/Loss on sale of PPE = Sales proceeds – carrying amount ➢ Record impairment loss Dr: Loss on impairment Cr: Accumulated depreciation ➢ Revaluation model: write up asset Dr: PPE Cr: Revaluation surplus ➢ Intangible ...
journal entry for disposal of an asset at the end of its useful life when the disposal value is LESS THAN the salvage value debit: cash (+A)debit: accumulated depreciation (-CA)debit: loss on disposal of PPE (-OE)credit: PPE gross (-A) journal entry for disposal of an asset PRIOR ...
The journal entry is: Debit Profit or loss – loss on partial disposal of shares: CU 2 720 Investment in associates: CU 2 720 And then, Angelo continues with equity method, but the new percentage of ownership must be applied. In these short examples, I ignored other possible complications,...
The journal entry is: Debit Profit or loss – loss on partial disposal of shares: CU 2 720 Investment in associates: CU 2 720 And then, Angelo continues with equity method, but the new percentage of ownership must be applied. In these short examples, I ignored other possible complications,...
PAGE PAGE 14 Course Syllabus for Accounting Prepared by:Yaqin Song School Approved by: Prepare time: 15-7-2011 Part 1 Course Information 1. General information (1) Course Code: 102040 (2) Attributes: Compulsory, Elementary course of subject Credit Value: 4 Credits Total Teaching Hrs: 72 hrs...
A. pending disposal of property damage B. Non operating income C. non operating expenses D. accumulated depreciation 10. the main basis for the design of the balance sheet is that. A. accounting equation B. double entry accounting principle C. account structure principle D. income expen...
When a company no longer has use for the asset, because it is either being sold or scrapped, the asset must be removed from the accounting books. Therefore, the original acquisition price and accumulated depreciation of the asset are reversed, and any surplus or loss from the disposal is ...