會計估計變動-98成大 - 會計

The Bell Corp.purchased office equipment on July 1.2007 and capitalized a cost
of $2000.This cost included the following expenditures:
Purchase price $1850
Freight charges 30
Installtion charges 20
Maintenance charges 100
───
$2000
The company estimated an eight-year useful life for the euipment.No residual
value is anticipated.The double declining-balance method was used to determine
expense for the 2007 and 2008.On July 1,2009,the company decided to switch to
the straight-line depreciation method for this equipment.At that time,the
company's controller discovered that the original cost of the equipment
incorrectly included maintenance charges for the equipment.
Instruction:(20%)
(一)Ignoring income taxes,prepare the appropriate correcting entry for the
equipment capitalization error discovered on July 1, 2009.
(二)Ignoring income taxes,prepare any 2009 journal entry related to the change
in depreciation method.

答案:(一) 略.不是問題所在

(二) 2009初帳面值=1247(計算過程就不附了)
所以1/1~12/31之折舊:
折舊費用 384
累計折舊-辦公設備 384
(1247*2/6.5=384)

我不懂為什麼是*2/6.5...
我原本的想法是先算1/1~7/1的折舊在算變方法後的折舊7/1~12/31
然後在加起來...不過我的想法應該是錯的...
但看完解答我依舊想不通...有請高手幫幫忙了~拜託了感恩!!!

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