Page 108 - F3 -FA Integrated Workbook STUDENT 2018-19
P. 108
Chapter 7
Example 4 cont.
Plant and equipment – depreciation expense
Date Details $ Date Details $
31.12.X3 Acc Dep’n 18,750 31.12.X3 Profit or loss 18,750
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31.12.X4 Acc Dep’n 18,750 31.12.X4 Profit or loss 18,750
––––– –––––
Plant and equipment – accumulated depreciation
Dare Details $ Date Details $
31.12.X3 Bal c/d 18,750 31.12.X3 Dep’n expense 18,750
––––– –––––
31.12.X4 Bal c/d 37,500 1.1.X4 Bal b/d 18,750
31.12.X4 Dep’n expense 18,750
––––– –––––
37,500 37,500
––––– –––––
1.1.X5 Bal b/d 37,500
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