Page 379 - F3 -FA Integrated Workbook STUDENT 2018-19
P. 379
Answers
Example 3 cont.
Revaluation surplus
Date Details $ Date Details $
31.12.X5 Balance c/d 220,000 31.12.X5 Building asset 100,000
31.12.X5 Acc dep’n 120,000
–––––– ––––––
220,000 220,000
–––––– ––––––
01.01.X6 Balance b/d 220,000
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