會計估計變動-98成大 - 會計

※ 引述《willie1987 (威力是也)》之銘言：
: 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!!!

我想應該是答案錯了吧!!
(是考古題的答案嗎??)

孔王老師上課的講義答案是:
借 : 折舊費用 191.83
貸 : 累計折舊 - 辦公設備 191.83
($1,900 - $653.13) / 6.5 = 191.83

因為題目是說折舊方法改成"直線法"..
感覺這個解答還是用"倍數餘額遞減法"... 所以才會是 *2/6.5...

如果有錯歡迎更正喔!! Thx!!

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