一個中會的題目 - 會計

During December 1991, Unitas Company disposed of an old machine for$6,000
cash. Annual depreciation was $2,000. At the beginning of 1991, the accounts
reflected the fallowing

Machine(cost) $18,000
Accumulated depreciation 13,000

At date of disposal, the following entry was made

Cash 6,000
Machine 6,000

No depreciation has been recorded for 1991

Required:
For above situations, briefly explain the nature of each item and what should
have been recorded in the accounts. If a journal entry is needed to correct
the accounts, provide it along with supporying computayions. Ignore income
taxes considerations.



我的答案是:

Machine到1991年底時的帳面值=18,000-13,000-2,000=$3,000
因此先做迴轉分錄

Machine 3,000
Cash 3,000

再做處分利得之分錄

Cash 3,000
Gain on sale of operational asset 3,000


解答是:
The disposal of the old machine caused a gain. The entry made was incorrect.
It can be reversed(in 1991) and the correct entry made, or the accounts can
be corrected with the following entry

Accumulated depreciation 13,000
Depreciation expense(1991) 2,000
Gain on sale of operational aseet 3,000
Machine 12,000

請問解答中的迴轉分錄是像我的答案那樣嗎?
還是我的答案錯在哪呢?為什麼不能那樣做?

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