Scribd Logo
Upload

Welcome to Scribd!

  • 13 MCQ Nca

    Uploaded by

    Trang Tran
    19 views7 pages
    This document contains accounting information and calculations related to property, plant and equipment (PPE), intangible assets, and other non-current assets. It includes calculations of costs, depreciation expenses, accumulated depreciation, carrying amounts, revaluations, disposals and impairments of assets over multiple periods. It also includes calculations related to capitalization of borrowing costs and treatment of government grants.

    Original Description:

    Original Title

    f7

    Copyright

    © © All Rights Reserved

    Available Formats

    XLSX, PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    Report this Document
    This document contains accounting information and calculations related to property, plant and equipment (PPE), intangible assets, and other non-current assets. It includes calculations of costs, depreciation expenses, accumulated depreciation, carrying amounts, revaluations, disposals and impairments of assets over multiple periods. It also includes calculations related to capitalization of borrowing costs and treatment of government grants.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    19 views7 pages

    13 MCQ Nca

    Uploaded by

    Trang Tran
    This document contains accounting information and calculations related to property, plant and equipment (PPE), intangible assets, and other non-current assets. It includes calculations of costs, depreciation expenses, accumulated depreciation, carrying amounts, revaluations, disposals and impairments of assets over multiple periods. It also includes calculations related to capitalization of borrowing costs and treatment of government grants.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 7

    13 MCQ NCA

    test 1 1A
    purchase price 250000 1/1/x5
    stamp duty 5000
    legal fees 10000 31/3/x7
    site prep 18000
    material 75000
    labour 141000 31/12/x7
    architect 20000
    2B
    cost of asset 519000 land
    material
    test 3 labour
    10 years ago land 6000000 architect
    building 24000000 surveyor
    property 30000000 site OH
    depn charge 600000
    testing alarm
    now land 15000000
    building 45000000
    property 60000000 3A
    depn charge 1500000 capitalize rate
    capital amount
    dr acc depn 900000
    cr depn exp 900000 4D
    1/1/x0
    dr rs 900000
    cr re 900000 30/6/x8

    test 4 1/1/x4 cost 750000


    depn 75000
    31/12/x4 ca 675000 31/12/x8
    revalued at 810000
    rs 135000
    depn charge 90000 5?
    31/12/x4 acc dep 180000
    ca 630000
    proceeds 900000
    gain on dispo 270000 6C
    7D
    dr rs 135000
    cr re 135000 8C
    capital rate
    test 6 borrowing cost (10m) 750000 capital amount
    investment income 30000
    capitalísed amount 720000 9B
    1/7/x7
    test 7 cost of property 40000000
    capitalised amount 3000000 1/1/x8
    total 43000000

    test 9 1/1/x1 12000000 10C


    1/7/x1 14000000
    31/12/x1 dr ip 2000000 14 PLETHORA
    cr pl 2000000 a) Building A
    PPE-cost
    dr ip 14000000 Acc Depn
    cr ppe 14000000 CA
    Revalued at
    dr depn exp 500000
    cr acc depn 500000 Dr PPE-cost
    Dr Acc depn
    test 10 cost of construction 10000000 Cr OCI
    capitalised loan interest 510000
    dismantling cost 1580363 0.52678753
    total cost of asset 12090363
    15 DEARING
    test 11 1D Cost of machine
    2A RV
    3-91680 x 93920 depn/machine hour
    4 C,E
    5A 1/10/x7
    6-810000
    7-1mil x 0.5mil
    8B
    9A
    10C depn
    11. 1->2 nca-cost
    2->3 acc depn
    3->1 ca
    4->1

    16 FLIGHTLINE
    cost
    acc depn (31/9/x8)
    ca (31/9/x8)
    ca (1/4/x8)

    cost (post-accident)
    repair expense

    sopl
    depn
    repair expense
    loss on disposal

    sofp
    carrying amount
    chap 3
    test 3
    cost 30000
    depn/year 2500 1C
    2,25 years 2A,D
    depn/year 3282.051282 2462 3A xB
    625 4B xD
    total depn 3087 5D
    6-215000
    7A,C
    1200 8 1
    2400 2
    3000 2
    25 2
    15
    300

    10
    6950

    0.10230769
    545641.026

    cost 900000
    depn charge 18000
    ca 747000
    revalued at 950000
    RS 203000

    revalued at 1200000
    pl surplus 250000

    borrow intere 160000


    investment i 20000
    capitalised 140000
    0.08823529
    4.41176471

    depn/year 48000

    ca 476000
    depn=machin 37250

    Building B
    600000 Dr IP 190000
    114000 Cr PL 190000
    486000
    800000

    200000
    114000
    314000

    920000
    20000
    150

    ca 670000
    remaining hr 4500
    depn/hr 140

    1/10/x5->x6 1/10/x6->x7 1/10/x7->x8


    180000 270000 119000
    920000 920000 1120000
    -180000 -450000 -569000
    740000 470000 551000
    exterior interior engine A engine B engine C
    120000 25000 9000 9000
    81000 17500 3000 3000
    39000 7500 6000 6000
    42000 10000 6300 6300

    t-accident) 4500 -6000 10800


    2000 3000

    exterior interior engine A engine B engine C


    6000 6500 300 700 300 13800
    2000 3000
    6000

    exterior interior engine A engine B engine C


    36000 8000 0 5600 10500
    17
    1D
    2C
    3B
    4A

    18 EMERALD

    X4 DR intangible asset 270

    You might also like