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Sunday, November 14, 2010

Valix Finacc vol 1 Problem 17-12

Financial Accounting Volume 1 2008 Valix-Peralta
Chapter 17 Problem 17-12



1. Old machinery overhauled (240,000 + 60,000)                                                         300,000
    Accumulated depreciation
                2005  (240,000 / 8)                                                                30,000
                2006                                                                                     30,000
                2007                                                                                     30,000
   Total                                                                                                                           90,000
   Book value – January 1, 2008                                                                                   210,000
                                                                                                                                               
    Old machinery overhauled (210,000 / 7 years)                                                          30,000
    Remaining cost of old machinery (1,152,000 – 240,000 / 8)                         114,000
    New machinery (460,800 / 8 x 5/12)                                                               24,000
    Total depreciation                                                                                                   168,000

2. Old machinery                                                                                                      1,152,000
    New machinery                                                                                                       460,800
    Cost of overhaul                                                                                                       60,000
    Total cost                                                                                                              1,672,800
    Accumulated depreciation:
            Balance – January 1                                                               432,000
            Depreciation for 2008                                                            168,000              600,000
    Book value – December 31, 2008                                                                        1,072,800

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