Depreciation問題求解(贈P幣) - 會計

Quanna avatar
By Quanna
at 2009-11-15T15:45

Table of Contents



Swanson & Hiller, Inc., purchased a new machine on September 1, 2006, at a
cost of $108,000. The machine's estimated useful life at the time of the
purchase was five years, and its residual value was $8,000.
Instructions

a. Prepare a complete depreciation schedule, beginning with calendar year
2006, under each of the methods listed below (assume that the half-year
convention is used):
1. Straight-line.
2. 200 percent declining-balance.
3. 150 percent declining-balance,switching to straight-line when
that maximizes the expense.

b. Assume that Swanson & Hiller sells the machine on December 31, 2009,
for $28,000 cash. Compute the resulting gain or loss from this sale under
each of the depreciation methods used in part a.

(Round your answers to the nearest dollar amount. Amounts in parenthesis do
not require a negative sign in front of them. Omit the "$" sign in your
response.)

a. (1) Straight-Line Schedule:
Year Depreciation Expense Accumulated Depreciation Book Value
2006 ( ) ( ) ( )
2007 ( ) ( ) ( )
2008 ( ) ( ) ( )
2009 ( ) ( ) ( )
2010 ( ) ( ) ( )
(2) 200% Declining-Balance Schedule:
Year Depreciation Expense Accumulated Depreciation Book Value
2006 ( ) ( ) ( )
2007 ( ) ( ) ( )
2008 ( ) ( ) ( )
2009 ( ) ( ) ( )
2010 ( ) ( ) ( )
(3) 150% Declining-Balance Schedule:
Year Depreciation Expense Accumulated Depreciation Book Value
2006 ( ) ( ) ( )
2007 ( ) ( ) ( )
2008 ( ) ( ) ( )
2009* ( ) ( ) ( )
2010* ( ) ( ) ( )
*Switch to straight-line

b. Computation of gains or losses upon disposal:
1. Straight-Line
Cash proceeds $ ( )
Book value on 12/31/09 ( )
2007 ( ) ( ) ( )
2008 ( ) ( ) ( )
2009* ( ) ( ) ( )
2010* ( ) ( ) ( )
*Switch to straight-line

b. Computation of gains or losses upon disposal:
1. Straight-Line
Cash proceeds $ ( )
Book value on 12/31/09 ( )

Loss on disposal $ ( )

2. 200% Declining-Balance:
Cash proceeds $ ( )
Book value on 12/31/09 ( )

Gain on disposal $ ( )

3. 150% Declining-Balance:
Cash proceeds $ ( )
Book value on 12/31/09 ( )

Loss on disposal $ ( )


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Tags: 會計

All Comments

Mia avatar
By Mia
at 2009-11-18T10:41
相信在多看幾下您做的出來的
Ida avatar
By Ida
at 2009-11-18T20:50
我卡在half-year convention

名師高會DVD

Susan avatar
By Susan
at 2009-11-15T09:32
書籍:名師巫毓琪高會98年函授DVD 書況:字跡工整 價格:煩請站內聯繫。 - ...

稅務法規 楊葉承 宋秀玲 新陸書局 98年9月出版

Isla avatar
By Isla
at 2009-11-14T23:09
如題 全新未使用 因為老師自編講義多到看不完 = = 所以用不到 台中可面交或郵寄 預售500元 會計師 高普考 特考 記帳士適用 有意購買請站內回信 - ...

資產報廢正解

Elvira avatar
By Elvira
at 2009-11-14T20:35
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Tom avatar
By Tom
at 2009-11-14T18:33
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Agatha avatar
By Agatha
at 2009-11-14T16:34
請問新版政府會計 更改部分 是不是只有 單位會計那一章 就是會計分錄那裏 我手邊只有高點97年函授光碟 不知道哪一部份需要重新念 還是更改很多部分了? - ...