Page 130 - F3 -FA Integrated Workbook STUDENT 2018-19
P. 130

Chapter 8




               3.2  Schedule of property, plant and equipment movements
                                                Property       Plant         Motor        Total
                                                                            Vehicles
                                                  $000         $000           $000        $000

               Cost or valuation
               At 1 April 20X4                      X            X              X           X
               Additions                            X            X              X           X
               Disposals                           (X)          (X)            (X)          (X)

               Revaluations                         X            –              –           X
                                                   –––          –––            –––         –––
               At 31 March 20X5                     X            X              X           X
                                                   –––          –––            –––         –––
               Accumulated Depreciation

               At 1 April 20X4                      X            X              X           X
               Disposals                           (X)          (X)            (X)          (X)
               Revaluations                        (X)           –              –           (X)
               Charge for year                      X            X              X           X

                                                   –––          –––            –––         –––
               At 31 March 20X5                     X            X              X           X
                                                   –––          –––            –––         –––
               Carrying amount at:

               31 March 20X5                        X            X              X           X
                                                   –––          –––            –––         –––
               31 March 20X4                        X            X              X           X
                                                   –––          –––            –––         –––



























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