S 10-1 A

1.
Ite Land Land Improvements Building

a 2,500,000
b 340,000,000
c 15,500,000
d 5,000,000
e (4,000,000)
f 29,000,000
g 60,000,000
h 6,000,000
i 12,000,000
j
k
l 32,000,000
m 11,000,000
n 2,000,000
o
p
q 800,000,000
r 34,500,000
s (500,000)
2. Receipt 400,000,000 45,000,000 900,000,000

3.
Others Accounts

(900,000,000)
5,500,000

2,500,000
(7,500,000)
S 10-5 A

2012
JAN 4 Delivery Truck
Cash

NOV 2 Truck Repair Expense

Cash

DEC 31 Depreciation Expense-Delivery Truck

Accumulated Depreciation-Delivery Truck
Delivery truck depreciation
[28000000 - (1/4 x 2)]

2013
JAN 6 Delivery Truck
Cash

APR 1 Depreciation Expense-Delivery Truck

Accumulated Depreciation-Delivery Truck
Delivery truck depreciation
[(28.000.000 - 14.000.000.000) x (1/4 x 2) x 3/12]

1 Accumulated Depreciation-Delivery Truck

Cash
Delivery Truck
Gain on Sales of Delivery Truck

JUNE 11 Truck Repair Expense

Cash

DEC 31 Depreciation Expense-Delivery Truck

Accumulated Depreciation-Delivery Truck
Delivery truck depreciation
[48.000.000 x (1/5 x 2)]

2014
JULY 1 Delivery Truck
Cash

OCT 2 Depreciation Expense-Delivery Truck

Accumulated Depreciation-Delivery Truck
 Delivery truck depreciation
[(48.000.000 - 19.200.000) x (1/5 x 2) x 9/12]

2 Cash
Accumulated Depreciation-Delivery Truck
Loss on Sale of Delivery Truck
Delivery Truck

DEC 31 Depreciation Expense-Delivery Truck

Accumulated Depreciation-Delivery Truck
Delivery truck depreciation
[54.000.000 x (1/8 x 2 ) x 1/2 ]
28,000,000
28,000,000

675,000
675,000

14,000,000
14,000,000

48,000,000
48,000,000

1,750,000
1,750,000

15,750,000
15,000,000
28,000,000
2,750,000

450,000
450,000

19,200,000
19,200,000

54,000,000
54,000,000

8,640,000
8,640,000
16,750,000
27,840,000
3,410,000
48,000,000

6,750,000
6,750,000
S 10-5B

2012
JAN 8 Delivery Truck
Cash

MAR 7 Truck Repair Expense

Cash

DEC 31 Depreciation Expense-Delivery Truck

Accumulated Depreciation-Delivery Truck
Delivery truck depreciation
[24000000 x (1/4 x 2)]

2013
JAN 9 Delivery Truck
Cash

FEB 28 Truck Repair Expense

Cash

APR 30 Depreciation Expense-Delivery Truck

Accumulated Depreciation Delivery Truck
Delivery Truck Depreciation
[(24000000 - 12000000) x (1/4 x 2) x 4/12]

30 Accumulated Depreciation-Delivery Truck

Cash
Loss On Sale Of Delivery Truck
Delivery Truck

DEC 31 Depreciation Expense-Delivery Truck

Accumulated Depreciation-Delivery Truck
Delivery truck depreciation
[50.000.000 x (1/8 x 2)]

2014
SEP 1 Delivery Truck
Cash

4 Depreciation Expense-Delivery Truck

Accumulated Depreciation-Delivery Truck
 Delivery Truck Depreciation
[(50.000.000 - 12.500.000) x (1/8 x 2) x 8/12]

4 Cash
Accumulated Depreciation-Delivery Truck
Delivery Truck
Gain On Sale Of Delivery Truck

DEC 31 Depreciation Expense-Delivery Truck

Accumulated Depreciation-Delivery Truck
Delivery truck depreciation
[58.500.000 x (1/10 x 2 ) x 4/12 ]
24,000,000
24,000,000

900,000
900,000

12,000,000
12,000,000

50,000,000
50,000,000

250,000
250,000

2,000,000
2,000,000

14,000,000
9,500,000
500,000
24,000,000

12,500,000
12,500,000

58,500,000
58,500,000

6,250,000
6,250,000
36,000,000
18,750,000
50,000,000
4,750,000

3,900,000
3,900,000
 LP 10-2A
A 340.000.000 - 45.000.000 = 295.000.000
B 1/10 = 10%
C 295.000.000 x 10% = 29.500.000

LP 10-3A
A 420.000.000 - 30.000.000 = 390.000.000
B 390.000.000 / 25.000 hour = 15.600 per hour
C 1.850 hour x 15.600 hour = 28.860.000

LP 10-4A
A 175.000.000 - 12.000.000 = 163.000.000
B [(1/10) x 2] = 20%
C 175.000.000 x 20% = 35.000.000

L 10-1
A New Printing Press 1,2,3,5,6
B Used Printing Press 7,8,9,11

L 10-4
A Capital Expenditure 3,4,5,6,7,9,10
B Revenue Expenditure 1,2,8

L 10-5
A Capital Expenditure 2,3,4,8,9,10
B Revenue Expenditure 1,5,6,7