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Course 8090
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Cov Company purchased a new machine for 100 000 € on the 1st of January, year N. There were other 5 000 € incurred for installation, 2 500 € for testing to make sure that machine works properly, 1 300 € for shipping. The machine has 5 years of expected useful life. What is the balance of its accumulated depreciation at 31/12/N?
Financial accounting is the area of accounting which aims to provide information to ___________ decision makers of the organization.
A company's own contribution for its employees related to May is equal to 30 000 €.
Which one of this recording is correct?
Intangible Asset is:
If
the company is a final consumer, the VAT of a purchase is:
In all export transactions (EU or Outside-UE) VAT is not applied. Therefore, the typical accounting recording is the following:
| Left (DR) | Right (CR) | |
|---|---|---|
| Foreign account receivable | ......... | |
| Foreign sales revenues | .......... |
A customer pays 100,000 Euro in advance for the purchase of merchandise.
On 1st July a company obtains a 5-year loan from a bank. In how many years should the company record the obligation to repay the loan?
On January 1st Year N, company BETA Ltd. purchased new equipment for 100,000 € (VAT 22%). Installation and transportation costs are equal to 30,000 € (VAT 22%). The payment is deferred. Which is the journal entry on January 1st?