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disposal Property account entries..
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Yr 2011 purchase 1 property - RM280k, Loan from bank - RM214,780. - repayment in 288 monthly.
interest as per agreement - first interest period BLR-2 5yr - RM 1196.84
next 19 yrs = RM1206.70/mth installment.
Yr 2013, property sold - RM410k,
RPGT 8200 (we bear)
buyer deposit paid 32800
loan sum 160k
difference sum 209k
Redemption sum 209,832.81
tou up redemption - 49832.81
balance RM159167.19 pay cheque.
Account entries is how? Please help and show me example.
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发表于 27-5-2014 09:02 PM
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| Dr | Cr |
| |
| | Other debtor (Purchaser Name) | |
| | Building – Acc. Dep. | xx |
| | Building – Cost |
| 280,000.00 | Gain on disposal (P/L) |
| xxx |
Gain on disposal = Selling Price (Sale Proceeds) - Net Book Value
Net Book Value = Cost - Accumulated Depreciation
Loan方面，向Bank拿Loan Statement跟着进就可以了，最后会变0。除了loan interest，可能会有一些bank charges吧。
Purchaser的deposit, loan redemption, loan obtained, cheque payment都是credit他，debit你的bank a/c, loan a/c。到最后也是变0。
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楼主 |
发表于 28-5-2014 05:42 PM
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Aquariel 发表于 27-5-2014 09:02 PM 
Gain on disposal = Selling Price (Sale Proceeds) - Net Book Value
Net Book Value = Cost - Accumul ...
can put in the figure show the sample, i cant understand.
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发表于 28-5-2014 06:59 PM
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wai2u 发表于 28-5-2014 05:42 PM
can put in the figure show the sample, i cant understand.
你只要去看你的Property总共depreciate了多少放进去就可以算出你的Gain on disposal 了。
总之，就是reverse你的cost & accumulated depreciation。
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楼主 |
发表于 29-5-2014 11:04 AM
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Aquariel 发表于 28-5-2014 06:59 PM
你只要去看你的Property总共depreciate了多少放进去就可以算出你的Gain on disposal 了。
总之，就是rev ...
Dr disposal - 293,087.67
cr property - 293,087.67
Dr Acc Depn - 19540
cr disposal 19540
Dr gain/loss of disposal - the diffrence - 293k+-19540 (Why is Debit side, Debit side means is loss)??
Cr Disposal
Please Help
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发表于 29-5-2014 05:43 PM
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别忘记你的RM410k的售价
| DR | CR | Other debtor (Purchaser Name) | 410,000.00 |
| Building – Acc. Dep. | 19,540.00 |
| Building – Cost |
| 293,087.67 | Gain on disposal |
| 136,452.33 | | 429,540.00 | 429,540.00 |
其实，你应该google search一些Accounting的网站，都有教这些concept的。 |
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楼主 |
发表于 1-6-2014 01:43 PM
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Aquariel 发表于 29-5-2014 05:43 PM
别忘记你的RM410k的售价
谢谢你。。。。。。
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发表于 29-8-2014 03:17 PM
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请问DISPOSAL是放在什么ACCOUNT?P & l?INCOME? |
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