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本文主要介绍ACCA考试《F3财务会计》辅导资料。希望本文能够帮助您更好的全面了解2012年ACCA考试的相关重点!!

9.3 Disposal of fixed assets

●Profit or loss on disposal

- Proceeds (Selling price- cash or part disposal allowance)

Proceeds > NBV at disposal date Profit

- Proceeds < NBV at disposal date Loss

- Proceeds = NBV at disposal date Neither

●Disposal for cash consideration

Step 1. Remove the original cost of the non-current asset from the “non-current asset” account.

Dr. Disposal

Cr. Non-current asset original cost non-current asset

Step 2. Remove accumulated depreciation on the non-current asset from the “accumulated depreciation” account.

Dr. Accumulated depreciation X

Cr. Disposals X

Step 3. Record the cash proceeds

Dr. Cash proceeds

Cr. Disposal

 

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The balance on the T-account is the profit or loss on disposal.

 

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●Disposal through a part exchange agreement

- it arises where an old asset is provided in part payment for a new one, the balance of the new asset being paid in cash.

- The procedure to record the transaction is very similar to the three-step process seen for a cash disposal.

- But there is the fourth step:

Step 1. Remove the original cost of the non-current asset from the “non-current asset” account.

Dr. Disposal X

Cr. Non-current asset original cost non-current asset X

Step 2. Remove the accumulated depreciation on the non-current asset from the “accumulated depreciation” account.

Dr. accumulated depreciation X

Cr. Disposals X

Step 3. Record the part exchange allowance (PEA) as proceeds

Dr. non-current asset (= part of the new asset) PEA

Cr. Disposal (= sale proceeds of the old assets) PEA

Step 4. Record the cash paid for the new asset

Dr. non-current asset cash

Cr. Cash

Again, the balance on the T account is the profit or loss on disposal.

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