澳洲会计作业日记账格式-代写澳洲会计金融专业作业

核心提示：澳洲会计作业日记账格式-代写澳洲会计金融专业作业
MADDISON LTD – ANNA LTD

(a) Plant Dr 500

Income on sale Dr 1 000

Carrying amount of asset sold Cr 1 500

Income tax expense Dr 150

Deferred tax liability Cr 150

Depreciation expense Dr 25

Accumulated depreciation Cr 25

Deferred tax liability Dr 7.5

Income tax expense Cr 7.5

(b) Inventory Dr 200

Income on sale Dr 800

Carrying amount of asset sold Cr 1 000

Income tax expense Dr 60

Deferred tax liability Cr 60

(c) Sales revenue Dr 400

Cost of sales Cr 300

Inventory Cr 100

Deferred tax asset Dr 30

Income tax expense Cr 30

Creditors Dr 100

Debtors Cr 100

(d) Dividend payable Dr 3 000

Dividend declared Cr 3 000

Dividend revenue Dr 3 000

Dividend receivable Cr 3 000

(e) Dividend revenue Dr 1 500

Dividend paid Cr 1 500

(f) Retained earnings (1/7/09) Dr 175

Income tax expense Dr 75

Cost of sales Cr 250