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1. THE ENTRY BY PURCHASE:
A company buys equipment in the following condition
- Negotiated price 20000 units
- Transportation expenses 800 units
- Assemblage expenses 1200 units
- VAT 19%
- Useful life-4 years, straight line method depreciation for Accumulated depreciation
PURCHASE COST=20000+800+1200=22000
VAT=19%22000=4180
% =SUPPLIERS 23180
EQUIPMENT FIXED ASSETS 22000
VAT 4180
Accumulated Depreciation:
Expenses with accumulated = Accumulated depreciation 5500
Depreciation
2. THE ENTRY BY SHAREHOLDERS’ CONTRIBUTION
The shareholder A promises to bring a machinery for the value of 15000 units.
Promise:
AMOUNTS RECEIVABLE = SUBSCRIBED AND UNPAID 15000
FROM SHAREHOLDERS CAPITAL
Contribution:
MACHINERY = AMOUNTS RECEIVABLE 15000
FROM SHAREHOLDERS
Transfer:
SUBSCRIBED AND UNPAID = SUBSCRIBED AND PAID
CAPITAL CAPITAL
3. THE ENTRY BY SUBSIDIES FOR INVESTMENT
A company receives a subsidy for purchasing a building for 10000 units. The building value is 40000 units. Its useful life is 20 years and the accumulated depreciation is accelerated method.
The acquisition:
BUILDINGS = % 40000
SUBSIDIES FOR INVESTMENT 10000
SUPPLIERS 30000
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- Accounting for Fixed Assets.doc
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