NAMA : IZZATUL ISMA

NIM : 041611535045

MATKUL : PENGANTAR AKUNTANSI

PR CHAPTER 10

1. HAL 476
PE 10-2A Straight-line depreciation
Equipment acquired at the beginning of the year at a cost of $440,000 has an estimated
residual value of $25,000 and an estimated useful life of 8 years. Determine (a) the
depreciable cost, (b) the straight-line rate, and (c) the annual straight-line depreciation.

JAWAB:

a) The Depreciable = Cost – Estimated Residual Value

=$440,000 - $25,000
= $415,000
b) The Straight-line rate
Karena dihitungnya pertahun dan estimasi penggunaannya 8 tahun, jadi menghitung ratenya...
1/8 x 100 = 12,5%
c) The Annual Straight-Line Depreciation = Cost – Estimated Residual Value
Useful life
= $440,000 - $25,000
8
= $ 51875

2. Hal 476
PE 10-4A Double-declining-balance depreciation
Equipment acquired at the beginning of the year at a cost of $280,000 has an estimated
residual value of $45,000 and an estimated useful life of 16 years. Determine (a) the
double-declining-balance rate and (b) the double-declining-balance depreciation for the
first year.

JAWAB:

a) The double-declining-balance rate= 100/16

= 6.26 % x2 (karena double)
= 12.5 %
b) the double-declining-balance depreciation for the first year
$280,000 x 12.5 % = $ 35,000
3. Hal 480
Ex 10-6 Capital and revenue expenditures
Quality Move Company made the following expenditures on one of its delivery trucks:
Mar. 20. Replaced the transmission at a cost of $1,890.
June 11. Paid $1,350 for installation of a hydraulic lift.
Nov. 30. Paid $55 to change the oil and air filter.
Prepare journal entries for each expenditure.

JAWAB:

Mar 20 Accumulated Depreciation—Delivery Truck ................ $1,890

Cash .......................................................................... $1,890

June 11 Delivery Truck ............................................................... $1,350

Cash .......................................................................... $1,350

Nov. 30 Repairs and Maintenance Expense ................................. $55

Cash .......................................................................... $55

TOTAL $3,295 $ 3,295

4. Hal 482
Ex 10-18 Disposal of fixed asset
Equipment acquired on January 6, 2011, at a cost of $714,000, has an estimated useful
life of 12 years and an estimated residual value of $44,400.
a. What was the annual amount of depreciation for the years 2011, 2012, and 2013,
using the straight-line method of depreciation?
b. What was the book value of the equipment on January 1, 2014?
c. Assuming that the equipment was sold on January 3, 2014, for $525,000, journalize
the entry to record the sale.
d. Assuming that the equipment had been sold on January 3, 2014, for $560,000 instead
of $525,000, journalize the entry to record the sale.
JAWAB :
a) The Straight-Line Method of Depreciation
 2007 depreciation expense = Cost – Estimated Residual Value
Useful life
= $714,000 - $44,400
12
= $55,800

 2008 depreciation expense = $55,800

 2009 depreciation expense = $55,800

b. The Book Value of The Equipment On January 1, 2014

= $714,000 – ($55,800 x 3)
 = $714,000 - $ 167,400
= $ 546, 600
c. Cash ............................................................................................ $525,000
Accumulated Depreciation—Equipment.................................... $167,400
Loss on Disposal of Fixed Assets ............................................... $21,600
Equipment ............................................................................ $ 714,000
d. Cash ............................................................................................ $560,000
Accumulated Depreciation—Equipment.................................... $167,400
Equipment ............................................................................ $714,000
Gain on Sale of Equipment .................................................. $13,000