Professional Documents
Culture Documents
Installment Sales
Installment Sales
1. Accrual Basis
2. Installment Sale Basis
Accrual Basis
()
- 2 .......
1 1 2544 17,500 25,000
3,000 2,000 1 1 2544
2544 1,000
( Perpetual) 31
1. 31 2544
2.
3. 2544
1 7- 2/9
2545 Perpetual Periodic
2. 120,000 120,000
400,000
-45 280,000 -45 280,000
120,000
400,000 400,000
300,000
300,000
300,000
100,000
1
100,000
100,000 = 25%
x100
400,000
3. 160,000 160,000
160,000 -45 160,000 -45 160,000
5. 120,000
- 120,000 300,000
400,000
20,000
- 100,000
100,000
- 70,000 70,000
70,000 70,000
280,000 x 25%
- 120,000
- 160,000
- 400,000 400,000
300,000 300,000
30,000 30,000
(100,000-70,000) (100,000-70,000)
5,000 5,000
65,000 65,000
- 65,000 65,000
65,000 65,000
1
(Deferred Gross Profit on Installment Sales)
1 7- 3/9
Ref. P.116
Perpetual
2540 2541 2542
-40 200,000 -41 400,000 -42 600,000
200,000 400,000 600,000
180,000 320,000 420,000
180,000 320,000 420,000
20,000
80,000
180,000
20,000 80,000 180,000
80,000 220,000 420,000
-40 80,000 -40 60,000 -40 60,000
-41 160,000 -41 120,000
-42 240,000
8,000 38,000 102,000
8,000 32,000 72,000
6,000 30,000
(6,000+24,000)
200,000 400,000 600,000
200,000
6,000 30,000
406,000 630,000
192,000 368,000 528,000
180,000 320,000 420,000
12,000
48,000
108,000
(20,000-8,000) (80,000-32,000) (180,000-72,000)
8,000 38,000 102,000
8,000 38,000 102,000
1 7- 4/9
2540 2541 2542
200,000 400,000 600,000
(180,000) (320,000) (420,000)
20,000 80,000 180,000
(12,000) (48,000) (108,000)
() 8,000 32,000 72,000
- 6,000 30,000
8,000 38,000 102,000
-40 120,000 60,000 -
-41 - 240,000 120,000
-42 - - 360,000
120,000 300,000 480,000
12,000 54,000 132,000
2.
2542 2543 2544
600,000 500,000 400,000
360,000 325,000 300,000
- 42 200,000 300,000 100,000
- 43 150,000 160,000
- 44 100,000
7,500 16,000 18,000
1.
2.
1 7- 5/9
Trade-Ins
(Over allowance)
...
1 85,000 60,000
(Trade ins) 17,000
800 16,000 20%
8 1
1. 2.
( ) 17,000
:-
16,000
800
(16,000 * 20%) 3,200 ( 4,000) (12,000)
5,000
Ref. P.129
=
= 85,000 5,000 = 80,000
=
= 80,000 60,000 = 20,000
1 2
2542
.. 1
() 12,000
12,000
5,000
68,000
68,000 80,000
85,000
1 60,000 60,000
60,000 60,000
1
20,000
20,000
20,000 20,000
.. 1 1 8,500 8,500
8,500
8,500
.. 1 2 8,500 8,500
8,500
8,500
.. 1 3 8,500 8,500
8,500
8,500
31 9,375 9,375
9,375
9,375
[12,000 + (8,500*3)] * 25% [12,000 + (8,500*3)] * 25%
31 85,000 80,000
60,000 60,000
5,000
10,625
10,625 (20,000-9,375)
(20,000-9,375) 9,375
9,375
31 9,375 9,375
9,375 9,375
2543
..- 1 5 42,500 42,500
.. 1 (8,500 * 5)
42,500
42,500
.. 31 10,625 10,625
10,625
10,625
(42,500 * 25%) (42,500 * 25%)
31
10,625
10,625
10,625 10,625
21,000
14,700 13,000
3,000
4. 50,000
30,000 42,000
6,000
1 7- 8/9
()
400,000
5
1 140,000 15
* 300,000
100,000 40,000 360,000
4
2 140,000 15
* 300,000
80,000 60,000 300,000
3
3 140,000 15
* 300,000
60,000 80,000 220,000
2
4 140,000 15
* 300,000
40,000 100,000 120,000
1
5 140,000 15
* 300,000
20,000 120,000 0
700,000 300,000 400,000
.
100,000
400,000
500,000
. 1 2 3 4 5
140,000 140,000 140,000 140,000 140,000
40,000 60,000 80,000 100,000 120,000
100,000 80,000 60,000 40,000 20,000
()
360,000 300,000 220,000 120,000
2. (Annuity)
500,000.- 300,000.- 100,000.-
5 15
. 1 2 3 4 5
119,326 119,326 119,326 119,326 119,326
119,326 119,326 119,326 119,326 119,326
()
477,304 357,978 238,652 119,326
( 136,630) 340,674 ( 85,529) 272,449 ( 44,662) 193,990 ( 15,563) 103,763
2
PMT