一個中會的題目 - 會計

借賺個稿費:D

※ 引述《eronjay (小babe)》之銘言：
: 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?

正確之分錄:
(1)提列1991年折舊:
Depreciation expense 2,000
Accumulated depreciation 2,000

(2)沖銷相關帳戶，認列收到現金數額，並認列損益:
Cash 6,000
Accumulated depreciation 15,000
Machine 18,000
Gain on sale of operational asset 3,000

處分後，相關科目T字帳應有之金額:

Machine Acumulated Dep. Gain
────┬──── ────┬──── ────┬────
$18,000│ │13,000 │ 3,000
│ │ 2,000
│ 18,000 15,000 │ Depreciation
────┼──── ────┼──── ────┬────
0 0 2,000 │

原錯誤分錄:

Cash 6,000
Machine 6,000

原錯誤分錄處分後相關資產帳戶餘額:

Machine Acumulated Dep. Gain
────┬──── ────┬──── ────┬────
$18,000│ │13,000 │ 0
│ │
│ 6,000 │ Depreciation
────┼──── ────┼──── ────┬────
12,000 13,000 0 │

整理一下資訊:
Machine被高估12000，應為0。(資產調降，貸12000)
A.D被高估，應為0。(資產減項調降，借13000)
Gain被低估3000，應為3000。(利益調升，貸3000)
Depreciation被低估，應為2000。(費用調升，借2000)
因此，我們需要做一個分錄達到上面四個目標，令帳戶餘額變成正確時應有之餘額。

更正分錄:
Acumulated depreciation 13,000
Depreciation 2,000
Machine 12,000
Gain 3,000

你所作的分錄很有問題，建議你往幾個方向思考:
(1)資產都被處分掉了，帳戶是不是應該被結清乾淨?
(2)有哪些帳戶是攸關於這筆交易的? (購入資產、平常提列折舊分錄怎麼切)

--
你可以叫我男奴。

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