澳洲會計課程作業(yè)日記賬格式-代寫澳洲會計assignment金融專業(yè)作業(yè)
澳洲會計essay日記賬格式-代寫澳洲會計金融專業(yè)essay
核心提示：澳洲會計essay日記賬格式-代寫澳洲會計金融專業(yè)essay
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
