재무회계 Ch10 과제

Problem 10-21

Answer

Carrying value : \(10,000,000-(2\times\frac{10,000,000-1,000,000}{6})=7,000,000USD\)

Depreciation : \(\frac{7,000,000-600,000}{2}=3,200,000USD\)

Problem 10-29

Answer

(a)

debit : Computer 400,000 / Software 40,000

credit : Cash 440,000

(b)

debit : Computer 20,000 / Software 10,000

credit : Cash 30,000

(c)

debit : Depreciation 76,000(=2(420000-40000)/10) / Amortization 25,000(=250000/4)

credit : Accumulated Depreciation 76,000 / Software 25,000

(d)

debit : Loss of software 25,000

credit : Software 25,000

(e)

debit : Depreciation 24,000(=(420000-38000*2-56000)/12)

credit : Accumulated depreciation 24,000

(f)

debit : Depreciation 24,000 / Cash 260,000 / Accumulated depreciation 124,000 / Loss of computer 36,000

credit : Accumulated depreciation 24,000 / Computer 420,000