EXAMPLE 31 EXAMPLE 37

CA RS P/L 1/7/2012 Purchase

2012
1/1/2012 Purhcase 300 31/12/2012 Dep
Dep -15
Closing 285 1/1/2013 Opening
31/12/2013 Dep
1/1/2013 Opening 285 2013
RS 38 38 Rev. Gain
FV 323 38 31/12/2013 FV

Dep -17.0 -2.0 1/1/2014 Opening

Closing 306.0 36.0 2014 31/12/2014 Dep

1/1/2014 Opening 306.0 36.0

FV Loss -54.0 -36.0 -18.0 1/1/2015 Opening
FV 252.0 0.0 -18.0 31/12/2015 Dep
2015 Balance
Dep -14.0 1.0 Rev Loss
Closing 238.0 -17.0 FV

1/1/2015 Opening 238.0 0.0 -17.0 1/1/2016 Opening

Gain 34.0 17.0 17.0 2016 31/12/2016 Dep
FV 272.0 17.0 0.0

Dep -6.666667 -0.416667 0 1/1/2017 Opening

Disp 0 0 31/12/2017 Dep
265.3 16.6 2017 Balance
Dep -9.673611 -0.604601 Rev Gain
Closing 255.7 16.0 0.0 FV
EXAMPLE 37 EXAMPLE 39

CA R. Sur P/L Ret. Ear OB FB

360 Openi 5500 3960
-18 Dep -500 -440
5000 3520
342 FV 5750 3320
-36 2014 750 -200
306
17 17 Dep-2015 718.75 368.8889
323 17 5031.25 2951.111

323 17
-38 -2 2
285 15 2

285 15
-38 -2 2
247 13 2
-39 -13 -26
208 0 -26

208 0 -26
-32 0 4 0
176 0 -22 0

176 0 -22
-32 0 4 0
144 0 -18 0
23 5 18
167 5

Asset 23
P/L 18
Rev. Sur 5
 EXAMPLE 40

WH Plant RS P/L Equipment P/L

4050 1/1/2015 Pur 500 360
-450 Dep -44 -15
3600 Closing 456 345
3350
-250 1/1/2016 Opening 456 345
Dep -42 -23
418.75 Closing 414 322
2931.25 FV Gain 112 112 FV Loss -42 -42
FV 526 112 280 -42

1/1/2017 Opening 526 112 280 -42

Dep -56 -14 -20 3
Closing 470 98 260 -39

1/1/2018 Opening 470 98 260 -39

Dep -58 -14 -26 3.9
Balance 412 84 234 -35.1
-102 -84 18 41 -35.1
FV 310 275

P/ 18 Asset 41
RS 84 P/L
Asset 102 RS
 EXAMPLE 41

RS Enginge Body Dry-Dock

Cost 840 535 60
Dep -51.84 -15 -9
31/12/18 CA 788.16 520 51

1/1/2019 Opening 788.16 520 51

Dep -76.8 -20 -12
711.36 500 39 1250.36
Gain 85.13 59.84 4.67
FV 796.49 559.84 43.67 1400

1/1/2020 Opening 796.49 559.84 43.67

-129.81 -22.57 -13.44
Balance 666.69 537.27 30.23 1234.182
Loss -126.50 -101.94 -5.74
FV 540.18 435.32 24.50 1000

5.9

35.1
5.9
 EXAMPLE 41

REVALUATION SURPLUS P/L

85.13 59.84 4.67 149.64

85.13 59.84 4.67 149.64

-13.87465 -2.412807 -1.43613 -17.72
71.26 57.43 3.23 131.92
Reversla -71.26 -57.43 -3.23 -131.92 Imp Loss 55.24 44.52 2.50
 EXAMPLE 14 EXAMPLE 14

CA RS P/L CA
1/1/2021 Purchase 100000 1/1/2021 Purchase 240,000
Dep -10000 Dep (12,000)
Closing 90000 Closing 228,000
-18000 -18000
FV 72000 -18000 1/1/2022 Opening 228,000
Dep (12,000)
1/1/2022 Opening 72000 -18000 Closing 216,000
Dep -8000 2000
Closing 64000 -16000 1/1/2023 Opening 216,000
31000 15000 16000 34,000
FV 95000 15000 16000 FV 250,000
Dep (13,889)
1/1/2023 Opening 95000 15000 16000 Closing 236,111

1/1/2024 Opening 236,111

Loss (136,111)
FV 100,000
Dep (10,000)
Closing 90,000
XAMPLE 14 RISE QUESTION 1 pg 12 / 16

RS P/L CA RS P/L
1/1/2021 Purchase 100,000
Dep (10,000)
Closing 90,000

1/1/2022 Opening 90,000

90,000 90,000
FV 180,000 90,000
Dep (20,000) (10,000)
Closing 160,000 80,000
34,000
34,000 1/1/2023 Opening 160,000 80,000
(1,889) Imp. Loss (100,000) (80,000) (20,000)
32,111 FV 60,000 - (20,000)
Dep (7,500) - 2,500
32,111 - Closing 52,500 - (17,500)
(32,111) (104,000)
- (104,000) 1/1/2024 Opening 52,500 - (17,500)
- 10,400 FV Gain 24,500 7,000 17,500
- (93,600) FV 77,000 7,000 -
Dep (11,000) (1,000) -
Closing 66,000 6,000 -

1/1/2025 Opening 66,000 6,000 -

FV Gain 54,000 54,000 -
FV 120,000 60,000 -
Dep (24,000) (10,000) -
Closing 96,000 50,000 -

2023 PL 20,000
RS 80,000
Asset 100,000

2024 Asset 24,500

P/L 17,500
RS 7,000

2025 Asset 54,000

RS 54,000
 RISE QUESTION 2 pg 12 / 17 RISE QUESTION 3 pg 12 / 20

CA RS P/L CA RS
1/1/2010 Purchase 500,000 1/7/2006 Purchase 100,000
Dep (25,000) Dep (10,000)
Closing 475,000 Closing 90,000
60,000 60,000
1/1/2011 Opening 475,000 FV 150,000 60,000
75,000 75,000
FV 550,000 75,000 1/7/2007 Opening 150,000 60,000
Dep (28,947) (3,947) Dep (16,667) (6,667)
Closing 521,053 71,053 Balance 133,333 53,333
(63,333) (53,333)
1/1/2012 Opening 521,053 71,053 FV 70,000 -
Imp. Loss (141,053) (71,053) (70,000)
FV 380,000 - (70,000) 1/7/2008 Opening 70,000 -
Dep (21,111) - 3,889 Dep (8,750) -
Closing 358,889 - (66,111) Balance 61,250 -
58,750 50,000
1/1/2013 Opening 358,889 - (66,111) FV 120,000 50,000
FV Gain 391,111 325,000 66,111
FV 750,000 325,000 -
Dep (44,118) (19,118) - Asset 58,750
Closing 705,882 305,882 - RS
P/L
1/1/2014 Opening 705,882 305,882 -
FV Gain 94,118 94,118 -
FV 800,000 400,000 -
Dep (50,000) (25,000) -
Closing 750,000 375,000 -

2023 PL 70,000
RS 71,053
Asset 141,053

2024 Asset 391,111

P/L 66,111
RS 325,000

2025 Asset 94,118

RS 94,118
g 12 / 20

P/L

(10,000)
(10,000)

(10,000)
1,250
(8,750)
8,750
-

50,000
8,750