Question
Miller Company, UFRS'yi takip eder ve defter deeri 900.000 ABD Dolar, faydal mr 3 yl olan ve hurda deeri olmayan tesis varlklarna yeniden deerleme muhasebesi
Miller Company, UFRS'yi takip eder ve defter deeri 900.000 ABD Dolar, faydal mr 3 yl olan ve hurda deeri olmayan tesis varlklarna yeniden deerleme muhasebesi uygular. Amortisman dorusal olarak hesaplanr. 1. yln sonunda, bamsz deerleme uzmanlar varln 990.000$'lk bir rayi deere sahip olduunu belirler. Miller'in birinci yl iin amortisman kaydna ilikin gnlk girii unlar ierecektir:
| 300.000 $ iin Birikmi Amortismana bor. |
| 30.000 $ iin Birikmi Amortisman kredisi. |
| 300.000 $ iin Amortisman Giderine bor. |
| 330.000 $ iin Amortisman Giderine bor. |
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Database Audit And Protection
Authors: Gerardus Blokdyk
3rd Edition
0655407499, 978-0655407492
