Applied Auditing by Asuncion 2018pdf PDF Free
Applied Auditing by Asuncion 2018pdf PDF Free
₩ SUMMARY OF ANSWERS:
PROBLEM 19-1 Capitalizable Cost of Machinery 1. D 2. B 3. C
Machinery Others ₩
ᅱ¹¶§¬¥·©₩´¶§©₩²§°¹¨²«₩ᅵᅦᅳ₩ϮڵΖڼںڹΖڴڴڴϑڵΚڶڵϯ₩ ڵΖڴڴڸΖڴڴڴ₩ Ο₩ CASE NO. 2
³·¸₩³ª₩»¥¸©¶₩¨©º§©₩¸³₩¯©©´₩±¥§¬²©₩§³³°Κ₩ ڼΖڴڴڴ₩ Ο₩
Land
³·¸₩³ª₩·¥ª©¸½₩¶¥°₩¥²¨₩´°¥¸ª³¶±₩·¹¶¶³¹²¨²«₩±¥§¬²©₩ ڶڵΖڴڴڴ₩ Ο₩
Old Improve-
ᅬ²·¸¥°°¥¸³²₩§³·¸Ζ₩²§°¹¨²«₩·¸©₩´¶©´¥¶¥¸³²₩¥²¨₩
₩ Land- building ments Others
¥··©±¦°²«Κ₩ ڴڶΖڴڴڴ₩ Ο₩
ᅱ¹¶§¬¥·©₩´¶§©₩ ڻΖڴڴڹΖڴڴڴ₩ Ο₩ ₩
ᅩ©©·₩´¥¨₩¸³₩§³²·¹°¸¥²¸·₩ª³¶₩¥¨º§©₩³²₩¥§µ¹·¸³²₩³ª₩
ڵ₩ ڴڹΖڴڴڴ₩ Ο₩ Ο₩ Ο₩
¸¬©₩±¥§¬²©¶½Κ₩ ڷڵΖڴڴڴ₩ Ο₩
ᅱᅵ₩³ª₩©·¸±¥¸©¨₩¨·±¥²¸°²«₩§³·¸₩³ª₩¸¬©₩²©»₩±¥§¬²©₩ ڴڵΖڴڴڴ₩ Ο₩ ڶ₩ Ο₩ Ο₩ ڴڹΖڴڴڴ₩ Ο₩
©´¥¶₩§³·¸₩³ª₩¸¬©₩±¥§¬²©₩¨¥±¥«©¨₩»¬°©₩²₩¸¬©₩ ڷ₩ Ο₩ Ο₩ Ο₩ ڻΖڴڴڴ₩
´¶³§©··₩³ª₩²·¸¥°°¥¸³²₩ Ο₩ ڹΖڴڴڴ₩ ڸ₩ ڴڵΖڴڴڴ₩ Ο₩ Ο₩ Ο₩
ᅭ³··₩³²₩´¶©±¥¸¹¶©₩¶©¸¶©±©²¸Ο³°¨₩±¥§¬²©₩ Ο₩ ڼڵΖڴڴڴ₩ ڹ₩ ڷڶΖڴڴڴ₩ Ο₩ Ο₩ Ο₩
ᅰ¸¬©¶₩²³²¶©ª¹²¨¥¦°©₩·¥°©·₩¸¥¼₩ ڷڵΖڴڴڴ₩ Ο₩ ں₩ ڴڸΖڴڴڴ₩ Ο₩ Ο₩ Ο₩
³·¸₩³ª₩¸¶¥²²«₩ª³¶₩´©¶·³²²©°₩»¬³₩»°°₩¹·©₩¸¬©₩ ڻ₩ ڷڵΖڴڴڴ₩ Ο₩ Ο₩ Ο₩
±¥§¬²©₩₩ Ο₩ ڹڶΖڴڴڴ₩ ڼ₩ ڹڵΖڴڴڴ₩ Ο₩ Ο₩ Ο₩
ᅦ¨®¹·¸©¨₩¦¥°¥²§©· ₩ (A) ڵΖںڻڸΖڴڴڴ₩ ڼڸΖڴڴڴ₩ ڽ₩ Ο₩ Ο₩ Ο₩ ڹΖڴڴڴ₩
₩ ڴڵ₩ Ο₩ Ο₩ ڷڹΖڴڴڴ₩ Ο₩
₩ ڵڵ₩ ڸڵΖڴڴڴ₩ Ο₩ Ο₩ Ο₩
PROBLEM 19-2₩Capitalizable Cost of Land, Building and Land Improvements₩ ڶڵ₩ Ο₩ Ο₩ ڽڵΖڴڴڴ₩ Ο₩
CASE NO. 1 ڷڵ₩ Ο₩ Ο₩ Ο₩ ڴڸΖڴڴڴ₩
Old Land ڸڵ₩ ڴڻΖڴڴڴ₩ Ο₩ Ο₩ Ο₩
Land-with building- Improve- ڹڵ₩ ϮڹΖڴڴڴϯ₩ Ο₩ Ο₩ Ο₩
FV with FV ments Others ںڵ₩ Ο₩ ڴڴڸΖڴڴڴ₩ Ο₩ Ο₩
₩
ᅱ¹¶§¬¥·©₩´¶§©₩ ڹΖڹڶںΖڴڴڴ₩ ڵΖڹڻڼΖڴڴڴ₩ ڻڵ₩ Ο₩ Ο₩ Ο₩ ڼΖڴڴں₩
₩
ڵ₩ ڴڹΖڴڴڴ₩ Ο₩ Ο₩ Ο₩ ᅦ¨®¹·¸©¨₩¦¥°¥²§©·₩ ڻΖڴڷڻΖڴڴڴ₩ ڴڴڸΖڴڴڴ₩ ڶڶڵΖڴڴڴ₩ ڴںΖڴڴں₩
₩
ڶ₩ Ο₩ Ο₩ ڴڹΖڴڴڴ₩ Ο₩
ڷ₩ Ο₩ Ο₩ Ο₩ ڻΖڴڴڴ₩
SUMMARY OF ANSWERS:
1. C 2. A 3. C
ڸ₩ ڻΖڴڴڹ₩ ڶΖڴڴڹ₩ Ο₩ Ο₩
₩
ڹ₩ ڻڵΖڴڹڶ₩ ڹΖڴڹڻ₩ Ο₩ Ο₩
ں₩ ڴڷΖڴڴڴ₩ ڴڵΖڴڴڴ₩ Ο₩ Ο₩ PROBLEM 19-3₩Capitalizable Cost of Land, Building and Land Improvements-
ڻ₩ ڷڵΖڴڴڴ₩ Ο₩ Ο₩ Ο₩ Old building will be demolished
ڼ₩ ڹڵΖڴڴڴ₩ Ο₩ Ο₩ Ο₩ CASE NO. 1
ڽ₩ Ο₩ Ο₩ Ο₩ ڹΖڴڴڴ₩ Land
ڴڵ₩ Ο₩ Ο₩ ڷڹΖڴڴڴ₩ Ο₩ Old New Improvem
ڵڵ₩ ڴڵΖڴڴڹ₩ ڷΖڴڴڹ₩ Ο₩ Ο₩ Land building building ents Others
ڶڵ₩ Ο₩ Ο₩ ڽڵΖڴڴڴ₩ Ο₩ ᅱ¹¶§¬¥·©₩
ڷڵ₩ Ο₩ Ο₩ Ο₩ ڴڸΖڴڴڴ₩ ´¶§©₩ ڼΖڴڹڻΖڴڴڴ₩ ڵΖڴڹڶΖڴڴڴ₩
ڸڵ₩ ڴڻΖڴڴڴ₩ Ο₩ Ο₩ Ο₩ ڵ₩ ڶڵΖڴڹڶ₩ ڵΖڴڹڻ₩ Ο₩ Ο₩ Ο₩
ڹڵ₩ ϮڹΖڴڴڴϯ₩ Ο₩ Ο₩ Ο₩ ڶ₩ ڻڵΖڴڴڹ₩ ڶΖڴڴڹ₩ Ο₩ Ο₩ Ο₩
ںڵ₩ Ο₩ ڴڴڸΖڴڴڴ₩ Ο₩ Ο₩ ڷ₩ Ο₩ Ο₩ ڶڵΖڴڴڴ₩ Ο₩ Ο₩
ڻڵ₩ Ο₩ Ο₩ Ο₩ ڼΖڴڴں₩ ڸ₩ ڽΖڹڶں₩ ڵΖڹڻڷ₩ Ο₩ Ο₩ Ο₩
₩ ₩ ₩
ڹ₩ ڴڶΖڹڶڵ₩ ڶΖڹڻڼ₩ Ο₩ Ο₩ Ο₩
165 166
Chapter 19: Property, Plant and Equipment Chapter 19: Property, Plant and Equipment
167 168
Chapter 19: Property, Plant and Equipment Chapter 19: Property, Plant and Equipment
₩ Question No. 2
Question No. 3 ᅩ¥¶₩º¥°¹© ₩ ₩ (C) ڸΖڴڴڴΖڴڴڴ₩
¥¶¶½²«₩¥±³¹²¸₩³ª₩¸¬©₩¥··©¸₩«º©² ڴڴڼΖڴڴڴ₩ ₩
ᅳ¬©₩ ¶©«·¸¶¥¸³²₩ ¥²¨₩ ¸¶¥²·ª©¶₩ ³ª₩ ¸¸°©₩ ·₩ §¬¥¶«©¨₩ ¸³₩ ᅧ³²¥¸©¨₩ ¥´¸¥°₩ ϑ₩ ¬¥¶©₩
ᅦ¨¨Ό₩¥·¬₩´¥½±©²¸₩ ڴڴڶΖڴڴڴ₩
ᅱ¶©±¹±Κ₩
³·¸₩³ª₩©µ¹´±©²¸₩ ₩ ₩ (B)₩ ڵΖڴڴڴΖڴڴڴ₩
PROBLEM 19-13 Capitalizable Cost of Land
Question No. 4 ₩
169 170
Chapter 19: Property, Plant and Equipment Chapter 19: Property, Plant and Equipment
Question No. 1 PROBLEM 19-15 Specific Loan, Investment of Surplus Funds, Temporary
ᅱ¹¶§¬¥·©₩´¶§©₩ ڴڴڸΖڴڴڴ₩ Delay in Construction
₩
ᅧ©±³°¸³²₩³ª₩©¼·¸²«₩¦¹°¨²«₩³²₩·¸©₩ ڹڻΖڴڴڴ₩
Question No. 1
ᅭ©«¥°₩¥²¨₩³¸¬©¶₩ª©©·₩¸³₩§°³·©₩©·§¶³»₩ ڶڵΖڴڴڴ₩
ᅬ²¸©¶©·¸₩´¥¨₩ϮڴڶΖڴڴڴΖڴڴڴ₩¼₩ܫڸڵ₩¼₩ڶڵϑڶڵϯ₩ ڶΖڴڴڼΖڴڴڴ₩
ᅭ©··Ό₩ᅱ¶³§©©¨·₩ª¶³±₩·¥°©₩³ª₩¨©±³°¸³²₩·§¶¥´ ڴڵΖڴڴڴ₩
ᅭ©··Ό₩ᅬ²º©·¸±©²¸₩²§³±©₩ ₩
ᅳ³¸¥°₩§³·¸₩ ₩ ₩ (C) ڻڻڸΖڴڴڴ₩
₩
₩₩ڸڵΖڴڴڴΖڴڴڴ₩¼₩ܫڴڵ₩¼₩ںϑڶڵ₩ ڴڴڻΖڴڴڴ₩
Question No. 2 ₩₩ڶΖڴڴڴΖڴڴڴ₩¼₩ܫڴڵ₩¼₩ڶϑڶڵ₩ ڷڷΖڷڷڷ₩
ᅱ¹¶§¬¥·©₩´¶§©₩ ڴڴڸΖڴڴڴ₩ ¥´¸¥°¾¥¦°©₩¦³¶¶³»²«₩§³·¸₩ ڶΖںںڴΖڻںں₩
ᅭ©«¥°₩¥²¨₩³¸¬©¶₩ª©©·₩¸³₩§°³·©₩©·§¶³»₩ ڶڵΖڴڴڴ₩
₩ Question No. 2
PROBLEM 19-14 Subsequent Expenditure on PPE ᅬ²¸©¶©·¸₩´¥¨₩ϮڴڶΖڴڴڴΖڴڴڴ₩¼₩ܫڸڵ₩¼₩ڶڵϑڶڵϯ₩ ڶΖڴڴڼΖڴڴڴ₩
₩
ᅭ©··Ό₩¥´¸¥°¾©¨₩¦³¶¶³»²«₩§³·¸ ڶΖںںڴΖڻںں₩
Question No. 1
ᅬ²¸©¶©·¸₩©¼´©²·©₩ ڷڷڻΖڷڷڷ₩
©«²²²«₩¦¥°¥²§©₩ ₩¥²₩ڵ₩ ڴڽڻΖڴڴڴ₩ ₩
ᅦ¨¨Ό₩ᅰº©¶¬¥¹°₩ ₩¹²©₩ڴڷ₩ ڴںΖڴڴڴ₩ ᅯ³¸©₩ ¸¬¥¸₩ ¸¬©₩ ²¸©¶©·¸₩ ´¥¨₩ ¥²¨₩ ²º©·¸±©²¸₩ ²§³±©₩ ·₩ ¹·©¨₩ ¸³₩ §³±´¹¸©₩ ª³¶₩ ¸¬©₩
ᅳ³¸¥°₩§³·¸₩³ª₩±³¸³¶₩º©¬§°© (C) ڴڹڼΖڴڴڴ₩ §¥´¸¥°¾¥¦°©₩ ¦³¶¶³»²«₩ §³·¸Κ₩ ᅫ³»©º©¶Ζ₩ ¸¬©₩ ¥±³¹²¸₩ ¶©§³«²¾©¨₩ ¥·₩ ¥²₩ ²¸©¶©·¸₩
₩
©¼´©²·©₩ ·₩ ¸¬©₩ ¨ªª©¶©²§©₩ ¦©¸»©©²₩ ¸¬©₩ ¸³¸¥°₩ ²¸©¶©·¸₩ ´¥¨₩ ¥²¨₩ §¥´¸¥°¾¥¦°©₩
Question No. 2
¦³¶¶³»²«₩§³·¸Κ₩ᅦ°·³Ζ₩¸¬©₩¥±³¹²¸₩¶©§³«²¾©¨₩¥·₩²¸©¶©·¸₩²§³±©₩·₩ڷڷڻΖڷڷڷΚ₩
©«²²²«₩¦¥°¥²§©₩ ₩¥²₩ڵ₩ ڵΖڴڴڽΖڴڴڴ₩
171 172
Chapter 19: Property, Plant and Equipment Chapter 19: Property, Plant and Equipment
₩ ²§©₩¸¬©₩¥º©¶¥«©₩¥§§¹±¹°¥¸©¨₩©¼´©²¨¸¹¶©₩¨¨₩²³¸₩©¼§©©¨₩¸¬©₩ ´¶²§´¥°₩³ª₩¸¬©₩
PROBLEM 19-17 General Borrowings ·´©§ª§₩ ¦³¶¶³»²«Ζ₩¸¬©₩ ·´©§ª§₩ ¶¥¸©₩»¥·₩ ¹·©¨₩ ²₩ ¨©¸©¶±²²«₩ ¸¬©₩ §¥´¸¥°¾¥¦°©₩
₩
¦³¶¶³»²«₩§³·¸Κ₩
Question No. 1
₩
¥¸©₩ ᅱ¶²§´¥°₩ ᅬ²¸©¶©·¸₩
Question No. 3 & 4
ܫڹڵ₩ ڸΖڴڴڴΖڴڴڴ₩ ڴڴںΖڴڴڴ
ᅦ§§¹±¹°¥¸©¨₩ ©¼´©²¨¸¹¶©·₩ ₩ ںڷڼΖڴڴڴ₩ ¼₩ڽϑڽ₩ ںڷڼΖڴڴڴ₩
ܫڴڶ₩ ڶΖڴڴڴΖڴڴڴ₩ ڴڴڸΖڴڴڴ₩
ڶڵϑڵڷϑڻڵڴڶ₩ϮᅱڴڴڼΖڴڴڴ₩ܩ₩ںڷΖڴڴڴϯ₩
ᅳ³¸¥°₩ ںΖڴڴڴΖڴڴڴ₩ ڵΖڴڴڴΖڴڴڴ₩
₩
ᅮ¥¶§¬₩ڵڷΖ₩ڼڵڴڶ₩ ڴڴڷΖڴڴڴ₩ ¼₩ںϑڽ₩ ڴڴڶΖڴڴڴ₩
¥´¸¥°¾¥¸³²₩¥¸©₩ϮᅱڵΖڴڴڴΖڴڴڴ₩ϑ₩ᅱںΖڴڴڴΖڴڴڴϯ₩ܥ₩16.67%₩ ©´¸©±¦©¶₩ڴڷΖ₩ڼڵڴڶ ڴڴڶΖڴڴڴ ¼₩ڴϑڶڵ ڴ₩
₩ ᅦº©¶¥«©₩¥§§¹±¹°¥¸©¨₩©¼´©²¨¸¹¶©₩ ₩ 3. (D) ڵΖںڷڴΖڴڴڴ₩
¥²¹¥¶½₩ڵ₩ϮڴڴںΖڴڴڴ₩ܩ₩ڶΖڴڴڵΖڴڴڴϯ₩ ڶΖڴڴڻΖڴڴڴ₩ ¼₩ڶڵϑڶڵ₩ ڶΖڴڴڻΖڴڴڴ₩ ᅭ©··Ό₩´©§ª§₩¦³¶¶³»²«₩ ₩ ڴڹڻΖڴڴڴ₩
¹°½₩ڵ₩ ڵΖڴڴڶΖڴڴڴ ¼₩ںϑڶڵ₩ ڴڴںΖڴڴڴ₩ ᅨ¼§©··₩¥¸¸¶¦¹¸¥¦°©₩¸³₩«©²©¶¥°₩¦³¶¶³»²«₩ ںڼڶΖڴڴڴ₩
ᅧ©§©±¦©¶₩ڵ₩ ڴڸڶΖڴڴڴ₩ ¼₩ڵϑڶڵ₩ ڴڶΖڴڴڴ₩ ᅮ¹°¸´°½₩¦½Ό₩¥¸© ܫڽ₩
ᅦº©¶¥«©₩¥§§¹±¹°¥¸©¨₩©¼´©²¨¸¹¶©₩ ₩ ڷΖڴڶڷΖڴڴڴ₩ ᅮ¹°¸´°½₩¦½Ό₩ᅮ³²¸¬·₩³¹¸·¸¥²¨²«₩ ₩ ڽϑڶڵ₩
ᅮ¹°¸´°½₩¦½Ό₩¥¸© ںڵΚܫڻں₩ ¥´¸¥°¾¥¦°©₩¦³¶¶³»²«₩§³·¸₩ ₩«©²©¶¥°₩¦³¶¶³»²«·₩ ڽڵΖڹڴڷ₩
¥´¸¥°¾¥¦°©₩¦³¶¶³»²«₩§³·¸ ڷڹڹΖڸڷڷ₩ ᅦ¨¨Ό₩´©§ª§₩¦³¶¶³»²«·₩ϮڴڹڻΖڴڴڴ₩¼₩ܫڶڵ₩¼₩ڽϑڶڵϯ₩ ڻںΖڴڴڹ₩
₩ ᅳ³¸¥°₩§¥´¸¥°¾¥¦°©₩¦³¶¶³»²«₩§³·¸₩ 4. (B) ںڼΖڹڴڼ₩
ᅯ³¸©₩¸¬¥¸₩²º©·¸±©²¸₩²§³±©₩·₩²³¸₩§³²·¨©¶©¨₩·²§©₩¸¬©₩¸»³₩°³¥²·₩¥¶©₩§³²·¨©¶©¨₩ ₩
«©²©¶¥°₩¦³¶¶³»²«·Κ₩ SUMMARY OF ANSWERS:
₩ 1. A 2. D 3. D 4. B
Question No. 2 ₩
ᅳ³¸¥°₩²¸©¶©·¸₩©¼´©²·©₩ ڵΖڴڴڴΖڴڴڴ₩ ₩
ᅭ©··Ό₩¥´¸¥°¾©¨₩¦³¶¶³»²«₩§³·¸₩ ڷڹڹΖڸڷڷ₩ PROBLEM 19-19₩Specific Borrowing Used For General Purposes₩
ᅬ²¸©¶©·¸₩©¼´©²·©₩ ںڸڸΖڻںں₩ ₩
₩ ᅳ³¸¥°₩©¼´©²¨¸¹¶©·₩₩ ںΖڴڴڴΖڴڴڴ₩
Question No. 3 ᅧº¨©₩¦½₩ ڶ₩
ᅨ¼´©²¨¸¹¶©·₩§¥´¸¥°¾©¨₩ ₩´¶©º³¹·₩´©¶³¨ ڴڴںΖڴڴڴ₩ ᅳ³¸¥°₩ ڷΖڴڴڴΖڴڴڴ₩
ᅦ¨¨Ό₩ᅨ¼´©²¨¸¹¶©·₩¨¹¶²«₩¸¬©₩§¹¶¶©²¸₩½©¥¶₩ ڷΖڴڸڹΖڴڴڴ₩ ᅭ©··Ό₩ᅬ²º©·¸±©²¸₩²§³±©₩ϮڴڹΖڴڴڴ₩¼₩ڷϑڶڵϯ₩₩ ڶڵΖڴڴڹ₩
ᅦ¨¨Ό₩¥´¸¥°¾©¨₩¦³¶¶³»²«₩§³·¸₩ ڷڹڹΖڸڷڷ₩ ©«¬¸©¨₩¥º©¶¥«©₩©¼´©²¨¸¹¶©·₩₩ ڶΖڻڼڽΖڴڴڹ₩
ᅳ³¸¥°₩§³·¸₩³ª₩¸¬©₩ª¥§¸³¶½₩¦¹°¨²«₩ ڸΖڷڽںΖڸڷڷ₩ ᅮ¹°¸´°½₩¦½Ό₩¥¸©₩ ܫڴڵ₩
₩ ¥´¸¥°¾¥¦°©₩¦³¶¶³»²«₩§³·¸₩ ₩ (A) ڼڽڶΖڴڹڻ₩
₩ ₩
₩
173 174
Chapter 19: Property, Plant and Equipment Chapter 19: Property, Plant and Equipment
₩ ڽڵڴڶ₩ϮᅱڷΖڴڴڴΖڴڴڴ₩¼₩ڹϑڹڵ₩¼₩ڽϑڶڵϯ₩ܩ₩ϮᅱڷΖڴڴڴΖڴڴڴ₩¼₩ڸϑڹڵ₩¼₩ڽϑڶڵϯ₩ ڴڹڽΖڴڴڴ₩
Requirement No. 1 Straight Line ₩
ڼڵڴڶϮᅱڷΖڴڴڴΖڴڴڴ₩ϑ₩ڹ₩¼₩ڶڵϑڶڵϯ₩ ڴڴںΖڴڴڴ₩ Requirement No. 7 Double-declining balance
₩ ₩ ₩
177 178
Chapter 19: Property, Plant and Equipment Chapter 19: Property, Plant and Equipment
CASE NO. 2
COMPREHENSIVE PROBLEMS
Requirement No. 1
PROBLEM 19-38₩
¥¶¶½²«₩º¥°¹©₩ ₩ڶڵϑڵڷϑڻڵڴڶ₩ ڵΖڴڴڼΖڴڴڴ₩ ₩
181 182
Chapter 19: Property, Plant and Equipment Chapter 19: Property, Plant and Equipment
Question No. 1
₩
ᅳ¬©₩§³±´¹¸¥¸³²₩³ª₩¸¬©₩²§³±©₩ª¶³±₩«³º©¶²±©²¸₩«¶¥²¸₩·₩¥·₩ª³°°³»·Ό₩
Question No. 5
ᅳ³¸¥°₩ª¥¶₩º¥°¹©₩³ª₩¸¬©₩°¥²¨₩ ڹΖڴڴڴΖڴڴڴ₩
ᅳ³¸¥°₩§³·¸Ζ₩ڼڵڴڶ₩ ںΖڼڸڶΖڴڼڼ₩
ᅧº¨©₩¦½₩¹·©ª¹°₩°ª©₩³ª₩¸¬©₩¦¹°¨²« ڴڵ₩
ᅨ¼´©²¨¸¹¶©·₩²₩ڽڵڴڶ₩ ڷΖڴڴںΖڴڴڴ₩
ᅦ¨¨Ό₩¥´¸¥°¾¥¦°©₩¦³¶¶³»²«₩§³·¸₩ ڽڵڴڶ₩ ڽڼںΖڽڷڸ ᅬ²§³±©₩ª¶³±₩«³º©¶²±©²¸₩«¶¥²¸₩ ₩ (B)₩ ڴڴڹΖڴڴڴ₩
ᅳ³¸¥°₩§³·¸₩³ª₩¸¬©₩¦¹°¨²«₩₩ ₩ (B)₩ ڴڵΖڼڷڹΖڽڵڷ₩ ₩
₩ Question No. 2
SUMMARY OF ANSWERS: ³·¸₩³ª₩ª¥§¸³¶½₩¦¹°¨²«₩ ڴڶΖڴڴڴΖڴڴڴ₩
1. B 2. C 3. C 4. C 5. B ᅧº¨©₩¦½Ό₩ᅴ·©ª¹°₩°ª©₩³ª₩¸¬©₩¦¹°¨²« ڴڵ₩
₩ ᅧ©´¶©§¥¸³² ₩ ₩ (C) ڶΖڴڴڴΖڴڴڴ₩
₩ ₩
PROBLEM 19-40 Grants Related to Depreciable Assets₩ Question No. 3
₩
183 184
Chapter 19: Property, Plant and Equipment Chapter 19: Property, Plant and Equipment
ᅳ³¸¥°₩¨©´¶©§¥¸³²₩©¼´©²·©₩ϮںΖڶڷڼΖڵڴڴΚڹڶ₩¼₩ڷΚܫڹڻ₩¼₩ڸϑڶڵϯ₩ܥ₩₩(B) ₩ ᅱ₩₩₩₩₩₩₩₩ڸڼΖڴڴڹ₩
Question No. 3 ₩
Months SUMMARY OF ANSWERS:
Date Expenditures outstanding Average 1. C 2. A 3. A 4. C 5. C 6. B
¥²¹¥¶½₩ڵΖ₩ڼڵڴڶ₩ ЄڸΖڴڼڷΖڹڻڷ₩ ڼ₩ ڹڷΖڷڸڴΖڴڴڴ₩ ₩
ᅮ¥½₩ڵΖ₩ڼڵڴڶ₩ ڴڴںΖڴڴڴ ڸ₩ ڶΖڴڴڸΖڴڴڴ ₩
©´¸©±¦©¶₩ڵΖ₩ڼڵڴڶ₩ ڵΖڴڴڶΖڴڴڴ₩ Ο₩ Ο₩ PROBLEM 19-43
ᅳ³¸¥°₩ ڷΖڴڴڶΖڴڴڴ₩ ₩ ڻڷΖڷڸڸΖڴڴڴ₩ Question No. 1
ᅧº¨©₩¦½₩ ₩ ڼ ³·¸₩ϮڴڴڼΖڹڸܩڴڴڴΖڴڴڴΟڹΖڴڴڴϯ₩ ڴڸڼΖڴڴڴ₩
©«¬¸©¨₩¥º©¶¥«©₩§¥¶¶½²«₩¥±³¹²¸₩ ₩ ڸΖڴڼںΖڹڻڷ₩ ᅭ©··₩©·¨¹¥°₩ᅵ¥°¹©₩ ڴڸΖڴڴڴ₩
₩
Chapter 19: Property, Plant and Equipment Chapter 19: Property, Plant and Equipment
ᅯ³¸©Ό₩ᅯ³₩¨©´¶©§¥¸³²₩·₩¶©§³¶¨©¨₩²₩¸¬©₩½©¥¶₩¥²₩¥··©¸₩·₩´¹¶§¬¥·©¨Ζ₩¥²¨₩ª¹°°₩½©¥¶₩
¨©´¶©§¥¸³²₩·₩´¶³º¨©¨₩²₩¸¬©₩½©¥¶₩¥²₩¥··©¸₩·₩¨·´³·©¨₩³ª₩
Depreciation
₩
ᅮ³¸³¶₩º©¬§°©Ό₩ ₩
Question No. 2
©´¸Κ₩ڵΟᅮ¥½₩ڴڷΖ₩ڽڵڴڶ₩ϮڴڻڶΖڴڴڴϑڸ₩¼₩ڼϑڶڵϯ₩ ڹڸΖڴڴڴ₩
ᅦ§§¹±¹°¥¸©¨₩¨©´¶©§¥¸³²Ζ₩₩¥²₩ڵ₩ ᅱ₩ڴڸڵΖڴڴڼ₩
¹²©₩ڵΟ©´¸Κ₩ڴڷ₩ϮڹڵڶΖڴڴڴϑڸ₩¼₩ڶڵ₩±³·Οڼ₩±³·₩¼₩ڸ₩±³·ϯ₩ ڵڶΖڴڴڹ₩
ᅦ¨¨Ό₩ᅧ©´¶©§¥¸³²₩©¼´©²·© σϮڸڴڶΖڴڴڴΟڶڵΖڴڴڴϯϑڹڵΖڴڴڴ₩¼₩ڶΖڴڴڵσ₩ ₩₩₩₩₩₩ںڶΖڴڼڼ₩
ᅳ½¶©·₩ª¶³±₩¹²©₩ڵΟ₩©´¸₩ڴڷ₩ϮڸڶΖڴڴڴϑڸڶ₩±³·₩¼₩ڸ₩±³·ϯ₩ ڸΖڴڴڴ₩
ᅦ§§¹±¹°¥¸©¨₩¨©´¶©§¥¸³²Ζ₩₩ᅧ©§Κ₩ڵڷ₩ (B)₩ ᅱ₩ڻںڵΖڴڼں₩
ᅧ©´¶©§¥¸³²₩©¼´©²·©₩ ₩ ₩ (D)₩ ڴڻΖڴڴڹ₩
₩
Question No. 3
Question No. 4 ᅦ§§¹±¹°¥¸©¨₩¨©´¶©§¥¸³²Ζ₩ᅬ₩¥²₩ڵ₩ ᅱ₩ڴںΖڴڴڴ₩
₩ Depreciable Divide Depreciation ᅦ¨¨Ό₩ᅧ©´¶©§¥¸³²₩©¼´©²·©₩σϮڴڶڷΖڴڴڴΟڴںΖڴڴڴΟڴڶΖڴڴڴϯϑڴڵσ₩ ₩₩₩ڸڶΖڴڴڴ₩
cost by exp ᅦ§§¹±¹°¥¸©¨₩¨©´¶©§¥¸³²Ζ₩ᅬ₩ᅧ©§Κ₩ڵڷ₩ (C)₩ ᅱ₩ڸڼΖڴڴڴ₩
Residual Useful ₩
Cost₩ Value₩ life₩ Question No. 4
ᅦ¶ª¶¥±©₩ ڴڴڼΖڴڴڴ₩ ڴڵ₩ ڴڼΚڴڴڴ₩ ᅦ§§¹±¹°¥¸©¨₩¨©´¶©§¥¸³²Ζ₩ᅦ₩¥²₩ڵ₩ ᅱ₩₩₩₩ڸںΖڴڴڴ₩
ڴڴڼΖڴڴڴ₩ ڴ₩ ½©¥¶·₩ ᅦ¨¨Ό₩ᅧ©´¶©§¥¸³²₩©¼´©²·©₩ϮڴڶڷΖڴڴڴΟڸںΖڴڴڴϯ₩¼₩ܫڴڶ ₩₩₩₩₩ڵڹΖڴڴڶ₩
ᅬ²¸©¶³¶ ڴڴڵΖڴڴڴ ڴڵ₩ ڴڵΖڴڴڴ₩ ᅦ§§¹±¹°¥¸©¨₩¨©´¶©§¥¸³²Ζ₩ᅦ₩ᅧ©§Κ₩ڵڷ₩ (A)₩ ᅱ₩ڹڵڵΖڴڴڶ₩
ڴڴڵΖڴڴڴ₩ ڴ₩ ½©¥¶·₩ ₩
ᅨ²«²©·₩ ¥²¨₩ ڴڻڷΖڴڴڴ₩ ڸڻΖڴڴڴ₩ Question No. 5
¶³¸¥¶½₩¦°¥¨©·₩ ڴڴڸΖڴڴڴ₩ ڴڷΖڴڴڴ₩ ڹ₩½©¥¶·₩ ᅧ©´¶©§¥¸³²₩©¼´©²·©₩³²₩ᅮ¥§¬²©¶½Ό₩ ₩
ᅬ²·´©§¸³²₩ ڴڸڶΖڴڴڴ₩ ڴ₩ ڴڸڶΖڷ ڴڴڴ₩½©¥¶· ڴڼΖڴڴڴ₩ ᅧ₩Ϯ·©©₩§³±´¹¸¥¸³²₩²₩²³Κ₩ڵϯ₩ ᅱ₩₩₩₩ڵڵΖڴڴں₩
ᅳ³¸¥° ₩ ₩ ڸڸڶΖڴڴڴ₩ ₩Ϯ·©©₩§³±´¹¸¥¸³²₩²₩²³Κ₩ڶϯ₩ ںڶΖڴڼڼ₩
ᅬ₩Ϯ·©©₩§³±´¹¸¥¸³²₩²₩²³Κ₩ڷϯ₩ ڸڶΖڴڴڴ₩
Question No. 5 ᅦ₩Ϯ·©©₩§³±´¹¸¥¸³²₩²₩²³Κ₩ڸϯ₩ ڵڹΖڴڴڶ₩
³·¸₩₩ ڴڼڶΖڴڴڴ₩ ᅯ₩ϮڼڼΖڴڴڴϑܫڴڶϯ₩ ₩₩₩₩₩₩ڻڵΖڴڴں₩
ᅭ©··₩©·¨¹¥°₩ᅵ¥°¹©₩ ڴڸΖڴڴڴ₩ ᅳ³¸¥°₩¨©´¶©§¥¸³²₩©¼´©²·© (D)₩ ᅱ₩₩ڵڷڵΖڴڼڶ₩
ᅧ©´¶©§¥¦°©₩§³·¸₩ ڴڸڶΖڴڴڴ₩
SUMMARY OF ANSWERS:
ᅧº¨©₩¦½₩ ڷ₩
1. A 2. B 3. C 4. A 5. D
187 188
Chapter 19: Property, Plant and Equipment Chapter 19: Property, Plant and Equipment
ᅧ©´¶©§¥¸³²₩·¸¥¶¸·₩ª¶³±₩¸¬©₩¨¥¸©₩¸¬¥¸₩¸¬©₩¥··©¸₩»¥·₩¥º¥°¥¦°©₩ª³¶₩¹·©Ό₩ᅩ©¦¶¹¥¶½₩
ڵΖ₩ڼڵڴڶΚ₩ Question No. 4
₩ ᅬ²§³±©₩ª¶³±₩«³º©¶²±©²¸₩«¶¥²¸₩ϮڵΖڴڴڸΖڴڴڴϑڴڵϯ₩ (A)₩ ڴڸڵΖڴڴڴ₩
Question No. 5
ᅧ©´¶©§¥¸³²₩³ª₩§³±´³²©²¸₩³ª₩´°¥²¸Ό₩ ₩ Question No. 5
₩₩₩ᅨ²«²©₩ܥ₩ϮڵΖڴڴڹΖڴڴڴ₩ܩ₩ڴڹڶΖڴڴڴ₩ܩ₩ڵڵΖڴڴڴ₩ ₩ڴڴڹΖڴڴڴϯ₩ϑ₩ڹ₩½©¥¶· ڶڹڶΖڴڴڶ₩ ᅳ³¸¥°₩¨©´¶©§¥¦°©₩§³·¸₩ ڹڸڽΖڴڴڴ₩
₩₩³²º©½³¶₩¦©°¸₩©¸§₩ܥ₩ϮڶΖڴڴڴΖڴڴڴ₩ܩ₩ڴڹڶΖڴڴڴ₩ܩ₩ڵڵΖڴڴڴ₩ ₩ڴϯ₩ϑ₩ڼ₩½©¥¶·₩ ڶڼڶΖڹڶں₩ ᅭ©··Ό₩¹¦·©µ¹©²¸₩¨©´¶©§¥¸³²₩ ڹڷڵΖڴڴڴ₩
₩₩ᅰ¹¸©¶₩ ·¸¶¹§¸¹¶©₩ ܥ₩ ϮڴڴڼΖڴڴڴ₩ ܩ₩ ڴڹڶΖڴڴڴ₩ ܩ₩ ڵڵΖڴڴڴ₩ ₩ ڴڹΖڴڴڴϯ₩ ϑ₩ ڷ₩ ³³¯₩º¥°¹©₩ ₩ ₩ ₩ (A)₩ ڴڵڼΖڴڴڴ₩
½©¥¶·₩ ₩₩₩₩ڻڷڷΖڴڴڴ₩ ₩
ᅳ³¸¥°₩¨©´¶©§¥¸³²₩³ª₩´°¥²¸₩ ₩ (B)₩ ᅱ₩₩ڵڻڼΖڹڶڼ₩ SUMMARY OF ANSWERS:
₩ 1. C 2. A 3. C 4. A 5. A
SUMMARY OF ANSWERS: ₩
1. C 2. C 3. C 4. A 5. B ₩
189 190
Chapter 19: Property, Plant and Equipment Chapter 19: Property, Plant and Equipment
ᅪ©²©¶¥°₩¦³¶¶³»²«·Ό₩ ᅧ₩·₩ڹڵ₩½©¥¶·₩¥²¨₩¹·©ª¹°₩°ª©₩·₩ڹ₩½©¥¶·Κ₩
₩ ₩ ₩
©«¬¸©¨₩¥º©¶¥«©₩§¥¶¶½²«₩¥±³¹²¸₩ ڸΖڴڴڹΖڴڴڴ₩ ₩
ᅭ©··Ό₩ᅱ¶²§´¥°₩¥±³¹²¸₩³ª₩´©§ª§₩¦³¶¶³»²«·₩ ڶΖڴڴڴΖڴڴڴ₩ Question No. 4
₩ ᅧ©´¶©§¥¸³²₩ ¶©±¥²²«₩¨©°º©¶½₩¸¶¹§¯₩Ϯ·©©₩¦©°³»ϯ ڸڵڵΖڴڴڴ₩
©«¬¸©¨₩¥º©¶¥«©₩¶©°¥¸©¨₩¸³₩ᅪ©²©¶¥°₩¦³¶¶³»²«·₩ ڶΖڴڴڹΖڴڴڴ₩ ₩ ᅧ©´¶©§¥¸³²₩ ₩³º©¶¬¥¹°©¨₩¨©°º©¶½₩¸¶¹§¯₩Ϯ·©©₩¦©°³»ϯ₩ ڴڷΖڴڴڴ₩
ᅮ¹°¸´°½₩¦½Ό₩¥´¸¥°¾¥¸³²₩¶¥¸©₩ ܫڶڵ₩ ₩ ᅧ©´¶©§¥¸³²₩ ₩²©»₩¨©°º©¶½₩¸¶¹§¯₩Ϯ·©©₩¦©°³»ϯ₩ ڸڶΖڴڴڴ₩
ᅮ¹°¸´°½₩¦½Ό₩ᅮ³²¸¬·ϑڶڵ₩ ڶڵϑڶڵ₩ ڴڴڷΖڴڴڴ₩
©«¬¸©¨₩¥º©¶¥«©₩¦³¶¶³»²«₩§³·¸Ό₩ ڴڴڹΖڴڴڴ₩ ᅳ³¸¥°₩¨©´¶©§¥¸³²₩³²₩¨©°º©¶½₩¸¶¹§¯₩ (B)₩ ڼںڵΖڴڴڴ₩
₩
º·Κ₩ᅦ§¸¹¥°₩¦³¶¶³»²«₩§³·¸₩₩ ڶΖڴڴڴΖڴڴڴ₩
₩
¥´¸¥°¾¥¦°©₩¦³¶¶³»²«₩§³·¸₩(lower)₩ (D) ڴڴڹΖڴڴڴ₩ Delivery truck:
³·¸₩ ڵΖڶڹڵΖڴڴڴ₩
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ᅭ©··Ό₩ᅦ§§¹±¹°¥¸©¨₩¨©´¶©§¥¸³²₩ ڶڷڸΖڴڴڴ₩
Question No. 2
¥¶¶½²«₩º¥°¹©₩ ₩ڶڵϑڵڷϑڻڵڴڶ₩ ڴڶڻΖڴڴڴ₩
ᅳ³¸¥°₩©¼´©²¨¸¹¶©·₩ ₩ڻڵڴڶ₩ ڽΖڴڴڴΖڴڴڴ₩
ᅭ©··Ό₩¥¶¶½²«₩º¥°¹©₩³ª₩³º©¶¬¥¹°©¨₩¸¶¹§¯₩ ڴڹڵΖڴڴڴ₩
ᅳ³¸¥°₩©¼´©²¨¸¹¶©·₩Ο ڼڵڴڶ₩ ڵΖڴڴڴΖڴڴڴ₩
¥°¥²§©₩ ڴڻڹΖڴڴڴ₩
¥´¸¥°¾©¨₩¦³¶¶³»²«₩§³·¸₩Ο₩ڻڵڴڶ₩ ڴڴڹΖڴڴڴ₩
ᅧº¨©₩¦½Ό₩©±¥²²«₩¹·©ª¹°₩°ª©₩ϮڼΟڷϯ₩ ڹ₩
¥´¸¥°¾©¨₩¦³¶¶³»²«₩§³·¸₩ ₩ڼڵڴڶ₩Ϯ·©©₩§³±´¹¸¥¸³²₩¦©°³»ϯ₩ ڵΖڴںڵΖڴڴڴ₩
ᅧ©´¶©§¥¸³²₩³²₩¶©±¥²²«₩¨©°º©¶½₩¸¶¹§¯₩ ڸڵڵΖڴڴڴ₩
ᅳ³¸¥°₩§³·¸₩³ª₩¦¹°¨²«₩ ₩ ₩ ₩ (C)₩ ڵڵΖڴںںΖڴڴڴ₩
₩
Overhauled delivery truck:
Months
³·¸₩ ᅱڴڸڶΖڴڴڴ₩
Date Expenditures outstanding Average
ᅭ©··Ό₩ᅦ§§¹±¹°¥¸©¨₩¨©´¶©§¥¸³²₩ϮᅱڴڸڶΖڴڴڴ₩ϑ₩ڼ₩¼₩ڷϯ₩ ڴڽΖڴڴڴ₩
¥²¹¥¶½₩ڵΖ₩ڼڵڴڶ₩ ЄڽΖڴڴڹΖڴڴڴ₩ ڶڵ₩ ڸڵڵΖڴڴڴΖڴڴڴ₩
¥¶¶½²«₩º¥°¹©₩ ₩ڶڵϑڵڷϑڻڵڴڶ₩ ڴڹڵΖڴڴڴ₩
¹°½₩ڵΖ₩ڼڵڴڶ₩ ڵΖڴڴڴΖڴڴڴ₩ ں₩ ںΖڴڴڴΖڴڴڴ₩
ᅦ¨¨Ό₩ᅰº©¶¬¥¹°²«₩§³·¸₩ ڴںΖڴڴڴ₩
ᅳ³¸¥°₩ ڴڵΖڴڴڹΖڴڴڴ ڴڶڵΖڴڴڴΖڴڴڴ₩
ᅦ¨®¹·¸©¨₩§¥¶¶½²«₩º¥°¹©₩ ₩ڵڴϑڵڴϑڼڵڴڶ₩ ڴڵڶΖڴڴڴ₩
ᅧº¨©₩¦½₩ ₩ ₩ ڶڵ₩ ᅧº¨©₩¦½Ό₩©º·©¨₩¶©±¥²²«₩¹·©ª¹°₩°ª©₩Ϯڹ₩ܩ₩ڶϯ₩ ڻ₩
©«¬¸©¨₩¥º©¶¥«©₩§¥¶¶½²«₩¥±³¹²¸₩ ڴڵΖڴڴڴΖڴڴڴ₩ ᅧ©´¶©§¥¸³²₩³²₩³º©¶¬¥¹°©¨₩¨©°º©¶½₩¸¶¹§¯₩ ڴڷΖڴڴڴ₩
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ᅳ³¸¥°₩³ª₩©¼´©²¨¸¹¶©₩²₩ڻڵڴڶ₩³ª₩ᅱڽᅮ₩¥²¨₩§¥´¸¥°¾©¨₩¦³¶¶³»²«₩§³·¸₩³ª₩ᅱڴڴڹΖڴڴڴΚ₩ ₩
₩ New Delivery truck:
©«¬¸©¨₩¥º©¶¥«©₩¦³¶¶³»²«₩§³·¸Ό₩ ᅬ²º³§©₩§³·¸₩ ڴڴڸΖڴڴڴ₩
´©§ª§₩¦³¶¶³»²«·₩ ᅩ¶©«¬¸₩ ڴڶΖڴڴڼ₩
₩₩ᅦ§¸¹¥°₩¦³¶¶³»²«₩§³·¸ Ϯڶᅮ₩¼₩¼ ܫڴڵ₩ڶڵϑڶڵϯ ڴڴڶΖڴڴڴ ᅬ²·¸¥°°¥¸³²₩¥²¨₩¸©·¸²«₩ ڴڸΖڴڴڴ₩
₩₩ᅭ©··Ό₩ᅬ²º©·¸±©²¸₩²§³±©₩ Ο₩ ڴڴڶΖڴڴڴ₩ ᅳ³¸¥°₩§³·¸₩³ª₩²©»₩¨©°º©¶½₩¸¶¹§¯₩ ڴںڸΖڴڴڼ₩
191 192
Chapter 19: Property, Plant and Equipment Chapter 19: Property, Plant and Equipment
ᅧº¨©₩¦½Ό₩ᅴ·©ª¹°₩°ª©₩ ڼ₩
₩ ₩ ₩ ₩
₩ ᅦ§§¹±¹°¥¸©¨₩¨©´¶©§¥¸³²₩ ڴڸΖڴڴڴ₩ ₩
ᅦ²²¹¥°₩¨©´¶©§¥¸³²₩ ڻڹΖڴڴں₩
₩ ₩₩₩₩ᅨµ¹´±©²¸₩Ϯ Ο₩ ₩ ₩ ڴڸΖڴڴڴ₩
ᅮ¹°¸´°½₩¦½Ό₩ᅯ¹±¦©¶₩³ª₩±³²¸¬·₩¹·©¨₩Ϯ¹°½₩ںڶ₩¸³₩ᅧ©§©±¦©¶₩ڵڷϯ₩ ڹϑڶڵ₩ ₩ ₩ ₩ ₩
³¶¶³»²«₩§³·¸₩¹²¨©¶₩ᅱᅩ₩ª³¶₩ᅮᅨ₩·₩©¼´©²·©¨₩³¹¸¶«¬¸Κ₩
₩
SUMMARY OF ANSWERS:
1. D 2. C 3. A 4. B 5. C 6. A
₩
₩
PROBLEM 19-48 Adjusting Entries
₩
¥Κ₩ ᅮ¥§¬²©₩ڵ₩ ₩ ₩
₩ ₩₩₩₩©¸¥²©¨₩©¥¶²²«·Ζ₩¦©«²²²«₩ ₩ ₩
₩ ₩ ₩ ₩
©¸¥²©¨₩©¥¶²²«·Ζ₩¦©«Κ₩Ϯ ₩ ڴڼΖڴڴڴ₩ ₩
₩ ᅧ©´¶©§¥¸³²₩©¼´©²·©₩Ϯ ₩ ڴڶΖڴڴڴ₩ ₩
₩ ₩₩₩₩ᅦ§§¹±¹°¥¸©¨₩¨©´¶©§¥¸³²₩ ₩ ڴڴڵΖڴڴڴ₩
₩ ₩ ₩ ₩
₩ ©¸¥²©¨₩©¥¶²²«·Ζ₩¦©«Κ₩σϮ ₩ ₩ ڶڵΖڴڴڹ₩ ₩
₩ ᅧ©´¶©§¥¸³²₩©¼´©²·©₩σϮ ₩ ₩ ڶڵΖڴڴڹ₩ ₩
₩ ₩₩₩₩ᅦ§§¹±¹°¥¸©¨₩¨©´¶©§¥¸³²₩ ₩ ڹڶΖڴڴڴ₩
₩ ₩ ₩ ₩