JAWABAN TUGAS KE-11

SOAL-1

(a) 1 Oktober-31 Des = 3 bulan

2019 = 25% x 3/12 x $ 200.000 = $12.500

Tabel Sama dengan di Akeu-1

(b) Jurnal :
Depreciation expense … $ 12.500
Accum Depre Machine… $ 12.500

SOAL-2
(a) January 1, 2009
Equipment........................................................................ 60,000
Cash........................................................................... 60,000

December 31, 2009

Depreciation Expense....................................................... 10,000
Accumulated Depreciation––Equipment..................... 10,000

(b) December 31, 2010

Depreciation Expense........................................................ 10,000
Accumulated Depreciation––Equipment...................... 10,000

Accumulated Depreciation––Equipment............................. 20,000

Loss on Impairment............................................................. 5,000
Equipment (€60,000 – €35,000).................................... 25,000

(c) Depreciation expense––2011: (€60,000 – €25,000) ÷ 4 = €8,750

SOAL-3
(a) Sum-of-the-Years'-Digits 2010 2011
Accumulated Depreciation $ 345,000 $ 966,000
Book Value 1,815,000 1,194,000
Depreciation Expense 345,000 621,000

Double-Declining Balance
Accumulated Depreciation $ 432,000 $1,123,200
Book Value 1,728,000 1,036,800
Depreciation Expense 432,000 691,200

(b) Cost $2,160,000

Depreciation (621,000)
Residual (120,000)
$1,419,000 × 1/2 = $709,500, 2012 depreciation