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Financial accounting / Finansiële rekeningkunde - 188 & 179
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What are the correct General Journal entries to account for the underprovision on 30 November 2018?
Wat is die korrekte Algemene Joernaalinskrywings om die ondervoorsiening op 30 November 2018 te boek te stel?
The balance of the SARS (Income Tax Receivable/Payable) account on 28 February 2019 is an amount:
Die balans van die SARS (Inkomstebelasting ontvanbaar/betaalbaar) rekening op 28 Februarie 2019 is ‘n bedrag:
What amount did Muñeca Ltd. pay to SARS on 1 December 2018?
Wat is die korrekte bedrag van die betaling aan SARS op 1 Desember 2018?
What is the balance of the SARS (Income Tax Receivable/Payable) account on 28 February 2018?
Wat is die saldo van die SARS rekening op 28 Februarie 2018?
What is the balance of the SARS (Income Tax Receivable/Payable) account on 28 February 2019?
Wat is die saldo van die SARS rekening op 28 Februarie 2019?
'n Entiteit koop nuwe vervaardigingsmasjiene aan. Dit word ingevoer vry-aan-boord Frankfurt Hawe. Tydens die vervoer vanaf Kaapstad Hawe na die onderneming se perseel, word een van die masjiene beskadig. Die koste van die herstelwerk beloop R50 000. Wat is die joernaalinskrywing wees, indien enige, om die R50 000 te boek te stel? / An entity purchases new manufacturing machines. These machines are imported free on board Frankfurt Harbour. During the transport from Cape Town Harbour to the entity’s premises, one of the machines got damaged. The cost of the repairs amounted to R50 000. What is the journal entry, if any, to record the R50 000?
WAAR of VALS / TRUE or FALSE
Die drabedrag van eiendom, aanleg en toerusting word onterken wanneer daar geen toekomstige ekonomiese voordele uit die gebruik of verkoop daarvan verwag word nie. / The carrying amount of a property, plant and equipment is derecognised when no future economic benefits are expected from its use or disposal.
‘n Bate het ‘n waardeverminderingskoers van 20% en word volgens die reguitlyn metode afgeskryf, met ‘n reswaarde van R3 000. Hoeveel jaar sal dit neem om die bate tot ‘n drabedrag van R3 000 af te skryf? / An asset has a depreciation rate of 20% and is depreciated according to the straight-line method, with a residual value of R3 000. How many years will it take to write off the asset to a carrying amount of R3 000?
Watter van die volgende stellings is vals in terme van die verminderde saldo metode van waardevermindering? / Which of the following statements are false in terms of the diminishing balance method of depreciation?
Bate / Asset | Masjinerie / Machinery |
Metode / Method | Produksie-eenheid metode / Production unit method |
Begrote ure / Budgeted hours | 20 000 |
Ure benut in huidige jaar / Hours utilised during current year | 6 500 |
Kosprys / Cost price | R150 000 |
Opgelope waardevermindering begin van die jaar / Accumulated depreciation beginning of the year | R40 000 |
Gegewe die inligting in die tabel, wat is die waardevermindering wat vir die huidige jaar voorsien moet word?
Given the information in the table, what is the depreciation that should be provided for the current year?