Chapter 19: Property, Plant and Equipment Chapter 19: Property, Plant and Equipment

CHAPTER 19: PROPERTY, PLANT AND EQUIPMENT ￦

ￇ¨®¹·¸©¨￦¦¥°¥²§©·￦ ‫ڹ‬Ζ‫ڷڷڼ‬Ζ‫ڴڹڶ‬￦ ‫ڶ‬Ζ‫ںڽڶ‬Ζ‫ڴڹڻ‬￦ ‫ڶڶڵ‬Ζ‫ڴڴڴ‬￦ ‫ڴں‬Ζ‫ڴڴں‬￦

￦ SUMMARY OF ANSWERS:
PROBLEM 19-1 Capitalizable Cost of Machinery 1. D 2. B 3. C
Machinery Others ￦
ￖ¹¶§¬¥·©￦´¶­§©￦­²§°¹¨­²«￦ￜￇￚ￦Ϯ‫ڵ‬Ζ‫ڼںڹ‬Ζ‫ڴڴڴ‬ϑ‫ڵ‬Κ‫ڶڵ‬ϯ￦ ‫ڵ‬Ζ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦ Ο￦ CASE NO. 2
￉³·¸￦³ª￦»¥¸©¶￦¨©º­§©￦¸³￦¯©©´￦±¥§¬­²©￦§³³°Κ￦ ‫ڼ‬Ζ‫ڴڴڴ‬￦ Ο￦
Land
￉³·¸￦³ª￦·¥ª©¸½￦¶¥­°￦¥²¨￦´°¥¸ª³¶±￦·¹¶¶³¹²¨­²«￦±¥§¬­²©￦ ‫ڶڵ‬Ζ‫ڴڴڴ‬￦ Ο￦
Old Improve-
ￏ²·¸¥°°¥¸­³²￦§³·¸Ζ￦­²§°¹¨­²«￦·­¸©￦´¶©´¥¶¥¸­³²￦¥²¨￦
￦ Land- building ments Others
¥··©±¦°­²«Κ￦ ‫ڴڶ‬Ζ‫ڴڴڴ‬￦ Ο￦
ￖ¹¶§¬¥·©￦´¶­§©￦ ‫ڻ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦ Ο￦ ￦
ￌ©©·￦´¥­¨￦¸³￦§³²·¹°¸¥²¸·￦ª³¶￦¥¨º­§©￦³²￦¥§µ¹­·­¸­³²￦³ª￦
‫ڵ‬￦ ‫ڴڹ‬Ζ‫ڴڴڴ‬￦ Ο￦ Ο￦ Ο￦
¸¬©￦±¥§¬­²©¶½Κ￦ ‫ڷڵ‬Ζ‫ڴڴڴ‬￦ Ο￦
ￖￜ￦³ª￦©·¸­±¥¸©¨￦¨­·±¥²¸°­²«￦§³·¸￦³ª￦¸¬©￦²©»￦±¥§¬­²©￦ ‫ڴڵ‬Ζ‫ڴڴڴ‬￦ Ο￦ ‫ڶ‬￦ Ο￦ Ο￦ ‫ڴڹ‬Ζ‫ڴڴڴ‬￦ Ο￦
￘©´¥­¶￦§³·¸￦³ª￦¸¬©￦±¥§¬­²©￦¨¥±¥«©¨￦»¬­°©￦­²￦¸¬©￦ ‫ڷ‬￦ Ο￦ Ο￦ Ο￦ ‫ڻ‬Ζ‫ڴڴڴ‬￦
´¶³§©··￦³ª￦­²·¸¥°°¥¸­³²￦ Ο￦ ‫ڹ‬Ζ‫ڴڴڴ‬￦ ‫ڸ‬￦ ‫ڴڵ‬Ζ‫ڴڴڴ‬￦ Ο￦ Ο￦ Ο￦
ￒ³··￦³²￦´¶©±¥¸¹¶©￦¶©¸­¶©±©²¸Ο³°¨￦±¥§¬­²©￦ Ο￦ ‫ڼڵ‬Ζ‫ڴڴڴ‬￦ ‫ڹ‬￦ ‫ڷڶ‬Ζ‫ڴڴڴ‬￦ Ο￦ Ο￦ Ο￦
ￕ¸¬©¶￦²³²¶©ª¹²¨¥¦°©￦·¥°©·￦¸¥¼￦ ‫ڷڵ‬Ζ‫ڴڴڴ‬￦ Ο￦ ‫ں‬￦ ‫ڴڸ‬Ζ‫ڴڴڴ‬￦ Ο￦ Ο￦ Ο￦
￉³·¸￦³ª￦¸¶¥­²­²«￦ª³¶￦´©¶·³²²©°￦»¬³￦»­°°￦¹·©￦¸¬©￦ ‫ڻ‬￦ ‫ڷڵ‬Ζ‫ڴڴڴ‬￦ Ο￦ Ο￦ Ο￦
±¥§¬­²©￦￦ Ο￦ ‫ڹڶ‬Ζ‫ڴڴڴ‬￦ ‫ڼ‬￦ ‫ڹڵ‬Ζ‫ڴڴڴ‬￦ Ο￦ Ο￦ Ο￦
ￇ¨®¹·¸©¨￦¦¥°¥²§©· ￦ (A) ‫ڵ‬Ζ‫ںڻڸ‬Ζ‫ڴڴڴ‬￦ ‫ڼڸ‬Ζ‫ڴڴڴ‬￦ ‫ڽ‬￦ Ο￦ Ο￦ Ο￦ ‫ڹ‬Ζ‫ڴڴڴ‬￦
￦ ‫ڴڵ‬￦ Ο￦ Ο￦ ‫ڷڹ‬Ζ‫ڴڴڴ‬￦ Ο￦
￦ ‫ڵڵ‬￦ ‫ڸڵ‬Ζ‫ڴڴڴ‬￦ Ο￦ Ο￦ Ο￦
PROBLEM 19-2￦Capitalizable Cost of Land, Building and Land Improvements￦ ‫ڶڵ‬￦ Ο￦ Ο￦ ‫ڽڵ‬Ζ‫ڴڴڴ‬￦ Ο￦
CASE NO. 1 ‫ڷڵ‬￦ Ο￦ Ο￦ Ο￦ ‫ڴڸ‬Ζ‫ڴڴڴ‬￦
Old Land ‫ڸڵ‬￦ ‫ڴڻ‬Ζ‫ڴڴڴ‬￦ Ο￦ Ο￦ Ο￦
Land-with building- Improve- ‫ڹڵ‬￦ Ϯ‫ڹ‬Ζ‫ڴڴڴ‬ϯ￦ Ο￦ Ο￦ Ο￦
FV with FV ments Others ‫ںڵ‬￦ Ο￦ ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦ Ο￦ Ο￦
￦
ￖ¹¶§¬¥·©￦´¶­§©￦ ‫ڹ‬Ζ‫ڹڶں‬Ζ‫ڴڴڴ‬￦ ‫ڵ‬Ζ‫ڹڻڼ‬Ζ‫ڴڴڴ‬￦ ‫ڻڵ‬￦ Ο￦ Ο￦ Ο￦ ‫ڼ‬Ζ‫ڴڴں‬￦
￦
‫ڵ‬￦ ‫ڴڹ‬Ζ‫ڴڴڴ‬￦ Ο￦ Ο￦ Ο￦ ￇ¨®¹·¸©¨￦¦¥°¥²§©·￦ ‫ڻ‬Ζ‫ڴڷڻ‬Ζ‫ڴڴڴ‬￦ ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦ ‫ڶڶڵ‬Ζ‫ڴڴڴ‬￦ ‫ڴں‬Ζ‫ڴڴں‬￦
￦
‫ڶ‬￦ Ο￦ Ο￦ ‫ڴڹ‬Ζ‫ڴڴڴ‬￦ Ο￦
‫ڷ‬￦ Ο￦ Ο￦ Ο￦ ‫ڻ‬Ζ‫ڴڴڴ‬￦
SUMMARY OF ANSWERS:
1. C 2. A 3. C
‫ڸ‬￦ ‫ڻ‬Ζ‫ڴڴڹ‬￦ ‫ڶ‬Ζ‫ڴڴڹ‬￦ Ο￦ Ο￦
￦
‫ڹ‬￦ ‫ڻڵ‬Ζ‫ڴڹڶ‬￦ ‫ڹ‬Ζ‫ڴڹڻ‬￦ Ο￦ Ο￦
‫ں‬￦ ‫ڴڷ‬Ζ‫ڴڴڴ‬￦ ‫ڴڵ‬Ζ‫ڴڴڴ‬￦ Ο￦ Ο￦ PROBLEM 19-3￦Capitalizable Cost of Land, Building and Land Improvements-
‫ڻ‬￦ ‫ڷڵ‬Ζ‫ڴڴڴ‬￦ Ο￦ Ο￦ Ο￦ Old building will be demolished
‫ڼ‬￦ ‫ڹڵ‬Ζ‫ڴڴڴ‬￦ Ο￦ Ο￦ Ο￦ CASE NO. 1
‫ڽ‬￦ Ο￦ Ο￦ Ο￦ ‫ڹ‬Ζ‫ڴڴڴ‬￦ Land
‫ڴڵ‬￦ Ο￦ Ο￦ ‫ڷڹ‬Ζ‫ڴڴڴ‬￦ Ο￦ Old New Improvem
‫ڵڵ‬￦ ‫ڴڵ‬Ζ‫ڴڴڹ‬￦ ‫ڷ‬Ζ‫ڴڴڹ‬￦ Ο￦ Ο￦ Land building building ents Others
‫ڶڵ‬￦ Ο￦ Ο￦ ‫ڽڵ‬Ζ‫ڴڴڴ‬￦ Ο￦ ￖ¹¶§¬¥·©￦
‫ڷڵ‬￦ Ο￦ Ο￦ Ο￦ ‫ڴڸ‬Ζ‫ڴڴڴ‬￦ ´¶­§©￦ ‫ڼ‬Ζ‫ڴڹڻ‬Ζ‫ڴڴڴ‬￦ ‫ڵ‬Ζ‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦
‫ڸڵ‬￦ ‫ڴڻ‬Ζ‫ڴڴڴ‬￦ Ο￦ Ο￦ Ο￦ ‫ڵ‬￦ ‫ڶڵ‬Ζ‫ڴڹڶ‬￦ ‫ڵ‬Ζ‫ڴڹڻ‬￦ Ο￦ Ο￦ Ο￦
‫ڹڵ‬￦ Ϯ‫ڹ‬Ζ‫ڴڴڴ‬ϯ￦ Ο￦ Ο￦ Ο￦ ‫ڶ‬￦ ‫ڻڵ‬Ζ‫ڴڴڹ‬￦ ‫ڶ‬Ζ‫ڴڴڹ‬￦ Ο￦ Ο￦ Ο￦
‫ںڵ‬￦ Ο￦ ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦ Ο￦ Ο￦ ‫ڷ‬￦ Ο￦ Ο￦ ‫ڶڵ‬Ζ‫ڴڴڴ‬￦ Ο￦ Ο￦
‫ڻڵ‬￦ Ο￦ Ο￦ Ο￦ ‫ڼ‬Ζ‫ڴڴں‬￦ ‫ڸ‬￦ ‫ڽ‬Ζ‫ڹڶں‬￦ ‫ڵ‬Ζ‫ڹڻڷ‬￦ Ο￦ Ο￦ Ο￦
￦ ￦ ￦
‫ڹ‬￦ ‫ڴڶ‬Ζ‫ڹڶڵ‬￦ ‫ڶ‬Ζ‫ڹڻڼ‬￦ Ο￦ Ο￦ Ο￦
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Chapter 19: Property, Plant and Equipment Chapter 19: Property, Plant and Equipment

‫ں‬￦ ‫ڹڷ‬Ζ‫ڴڴڴ‬￦ ‫ڹ‬Ζ‫ڴڴڴ‬￦ Ο￦ Ο￦ Ο￦ ‫ڷڵ‬￦ Ο￦ Ο￦ ‫ڴڷ‬Ζ‫ڴڴڴ‬￦ Ο￦ Ο￦

‫ڻ‬￦ ‫ڶ‬Ζ‫ڹڶں‬￦ ‫ڹڻڷ‬￦ Ο￦ Ο￦ Ο￦ ‫ڸڵ‬￦ Ο￦ Ο￦ Ο￦ Ο￦ ‫ڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڼ‬￦ ‫ڵڵ‬Ζ‫ڴڴڴ‬￦ Ο￦ Ο￦ Ο￦ Ο￦ ‫ڹڵ‬￦ ‫ڴڵ‬Ζ‫ڴڴڴ‬￦ Ο￦ Ο￦ Ο￦ Ο￦
‫ڽ‬￦ ‫ڴڻ‬Ζ‫ڴڴڴ‬￦ Ο￦ Ο￦ Ο￦ Ο￦ ‫ںڵ‬￦ Ο￦ Ο￦ Ο￦ Ο￦ ‫ڷڶ‬Ζ‫ڴڴڹ‬￦
‫ڴڵ‬￦ Ο￦ Ο￦ ‫ڴں‬Ζ‫ڴڴڴ‬￦ Ο￦ Ο￦ ‫ڻڵ‬￦ Ο￦ Ο￦ Ο￦ ‫ڴڹ‬Ζ‫ڴڴڴ‬￦ Ο￦
‫ڵڵ‬￦ Ο￦ Ο￦ ‫ڴڹ‬Ζ‫ڴڴڴ‬￦ Ο￦ Ο￦ ‫ڼڵ‬￦ Ο￦ Ο￦ ‫ڴڶڶ‬Ζ‫ڴڴڴ‬￦ Ο￦ Ο￦
‫ڶڵ‬￦ Ο￦ Ο￦ ‫ڴڴں‬Ζ‫ڴڴڴ‬￦ Ο￦ Ο￦ ‫ڽڵ‬￦ Ο￦ Ο￦ ‫ڵڵ‬Ζ‫ڴڴڴ‬￦ Ο￦ Ο￦
‫ڷڵ‬￦ Ο￦ Ο￦ ‫ڴڷ‬Ζ‫ڴڴڴ‬￦ Ο￦ Ο￦ ‫ڴڶ‬￦ Ο￦ Ο￦ ‫ڹڷ‬Ζ‫ڴڴڴ‬￦ Ο￦ Ο￦
‫ڸڵ‬￦ Ο￦ Ο￦ Ο￦ Ο￦ ‫ڴڸ‬Ζ‫ڴڴڴ‬￦ ‫ڵڶ‬￦ Ο￦ Ο￦ ‫ڽ‬Ζ‫ڴڴڼ‬￦ Ο￦ Ο￦
‫ڹڵ‬￦ ‫ڼ‬Ζ‫ڴڹڻ‬￦ ‫ڵ‬Ζ‫ڴڹڶ‬￦ Ο￦ Ο￦ Ο￦ ‫ڶڶ‬￦ ￦ ￦ ‫ڷڷ‬Ζ‫ڴڴڴ‬￦ ￦ ￦
‫ںڵ‬￦ Ο￦ Ο￦ Ο￦ Ο￦ ‫ڷڶ‬Ζ‫ڴڴڹ‬￦ ‫ڷڶ‬￦ ￦ Ϯ‫ڸ‬Ζ‫ڴڴڴ‬ϯ￦ ￦ Ο￦
‫ڻڵ‬￦ Ο￦ Ο￦ Ο￦ ‫ڴڹ‬Ζ‫ڴڴڴ‬￦ Ο￦ ￇ¨®¹·¸©¨￦
‫ڼڵ‬￦ Ο￦ Ο￦ ‫ڴڶڶ‬Ζ‫ڴڴڴ‬￦ Ο￦ Ο￦ ¦¥°¥²§©·￦ ‫ڴڵ‬Ζ‫ڶڴڶ‬Ζ‫ڴڴڴ‬￦ Ο￦ ‫ڵ‬Ζ‫ںڹڴ‬Ζ‫ڴڴڼ‬￦ ‫ڴڹ‬Ζ‫ڴڴڴ‬￦ ‫ڷں‬Ζ‫ڴڴڹ‬￦
‫ڽڵ‬￦ Ο￦ Ο￦ ‫ڵڵ‬Ζ‫ڴڴڴ‬￦ Ο￦ Ο￦ ￦

‫ڴڶ‬￦ Ο￦ Ο￦ ‫ڹڷ‬Ζ‫ڴڴڴ‬￦ Ο￦ Ο￦ SUMMARY OF ANSWERS:

‫ڵڶ‬￦ Ο￦ Ο￦ ‫ڽ‬Ζ‫ڴڴڼ‬￦ Ο￦ Ο￦ 1. B 2. A 3. D 4. B
‫ڶڶ‬￦ ￦ ￦ ‫ڷڷ‬Ζ‫ڴڴڴ‬￦ ￦ ￦ ￦
‫ڷڶ‬￦ ￦ ￦ Ϯ‫ڸ‬Ζ‫ڴڴڴ‬ϯ￦ ￦ ￦ ￦
Ο￦ PROBLEM 19-4 Acquisition on Cash Basis
￦ ￦
ￇ¨®¹·¸©¨￦ Question No. 1
¦¥°¥²§©·￦ ‫ڼ‬Ζ‫ںڷڽ‬Ζ‫ڹڻڼ‬￦ ‫ڵ‬Ζ‫ڹںڶ‬Ζ‫ڹڶڵ‬￦ ‫ڵ‬Ζ‫ںڹڴ‬Ζ‫ڴڴڼ‬￦ ‫ڴڹ‬Ζ‫ڴڴڴ‬￦ ‫ڷں‬Ζ‫ڴڴڹ‬￦ ￉¥·¬￦´¥­¨￦ ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
￦
￉³±±­··­³²·￦´¥­¨￦¸³￦¦¶³¯©¶· ‫ڴڼ‬Ζ‫ڴڴڴ‬￦
ￚ¬©￦¥°°³§¥¸©¨￦§³·¸￦³ª￦¸¬©￦³°¨￦¦¹­°¨­²«￦»­°°￦¦©￦§¬¥¶«©¨￦¸³￦°³··Κ￦ ￔ³²Ο¶©ª¹²¨¥¦°©￦·¥°©·￦¸¥¼©·￦ ‫ڴڸ‬Ζ‫ڴڴڴ‬￦
￦
ￚ³¸¥°￦§³·¸￦ ‫ڴڶڽ‬Ζ‫ڴڴڴ‬￦
SUMMARY OF ANSWERS:
ￓ¹°¸­´°½￦¦½Ό￦￘¥¸­³￦Ϯ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦ϑ￦‫ڴڴڹ‬Ζ‫ڴڴڴ‬ϯ￦ ‫ڴ‬Κ‫ڴڸ‬￦
1. C 2. B 3. D 4. B
￦ ￇ°°³§¥¸©¨￦§³·¸￦³ª￦¸¬©￦°¥²¨￦￦ ￦ (B)￦ ‫ڼںڷ‬Ζ‫ڴڴڴ‬￦
CASE NO. 2 ￦
Question No. 2
Land
ￚ³¸¥°￦§³·¸￦ ‫ڴڶڽ‬Ζ‫ڴڴڴ‬￦
Old New Improve-
ￓ¹°¸­´°½￦¦½Ό￦￘¥¸­³￦Ϯ‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦ϑ￦‫ڴڴڹ‬Ζ‫ڴڴڴ‬ϯ￦ ‫ڴ‬Κ‫ڴں‬￦
￦ Land building building ments Others
ￇ°°³§¥¸©¨￦´¹¶§¬¥·©￦´¶­§©￦ ‫ڶڹڹ‬Ζ‫ڴڴڴ‬￦
ￖ¹¶§¬¥·©￦
￘©²³º¥¸­³² §³·¸￦ ‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
´¶­§©￦ ‫ڴڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ Ο￦
ￊ©±³°­¸­³²￦§³·¸￦ ‫ڴں‬Ζ‫ڴڴڴ‬￦
‫ڵ‬￦ ‫ڸڵ‬Ζ‫ڴڴڴ‬￦ Ο￦ Ο￦ Ο￦ Ο￦
ￖ¶³§©©¨·￦ª¶³±￦·¥°©￦³ª￦¨©±³°­¸­³²￦·§¶¥´￦ Ϯ‫ڹڵ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڶ‬￦ ‫ڴڶ‬Ζ‫ڴڴڴ‬￦ Ο￦ Ο￦ Ο￦ Ο￦
ￚ³¸¥°￦§³·¸￦³ª￦¸¬©￦¦¹­°¨­²«￦￦ ￦ (A)￦ ‫ڻڽں‬Ζ‫ڴڴڴ‬￦
‫ڷ‬￦ Ο￦ Ο￦ ‫ڶڵ‬Ζ‫ڴڴڴ‬￦ Ο￦ Ο￦
￦
‫ڸ‬￦ ‫ڵڵ‬Ζ‫ڴڴڴ‬￦ Ο￦ Ο￦ Ο￦ Ο￦
￦
‫ڹ‬￦ ‫ڷڶ‬Ζ‫ڴڴڴ‬￦ Ο￦ Ο￦ Ο￦ Ο￦
PROBLEM 19-5 Acquisition on Account
‫ں‬￦ ‫ڴڸ‬Ζ‫ڴڴڴ‬￦ Ο￦ Ο￦ Ο￦ Ο￦ ￦

‫ڻ‬￦ ‫ڷ‬Ζ‫ڴڴڴ‬￦ Ο￦ Ο￦ Ο￦ Ο￦ ￏ²º³­§©￦ￖ¶­§©￦ ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦

‫ڼ‬￦ ‫ڵڵ‬Ζ‫ڴڴڴ‬￦ Ο￦ Ο￦ Ο￦ Ο￦ ￓ¹°¸­´°½￦¦½Ό￦Ϯ‫ڵ‬￦Ο￦¨­·§³¹²¸￦¶¥¸©ϯ￦ ‫ܫڻڽ‬￦
‫ڽ‬￦ ‫ڴڻ‬Ζ‫ڴڴڴ‬￦ Ο￦ Ο￦ Ο￦ Ο￦ ￔ©¸￦­²º³­§©￦´¶­§©￦ ‫ڹڼڸ‬Ζ‫ڴڴڴ‬￦
‫ڴڵ‬￦ Ο￦ Ο￦ ‫ڴں‬Ζ‫ڴڴڴ‬￦ Ο￦ Ο￦ ￇ¨¨­¸­³²¥°￦§³·¸Ό￦ ￦
‫ڵڵ‬￦ Ο￦ Ο￦ ‫ڴڹ‬Ζ‫ڴڴڴ‬￦ Ο￦ Ο￦ ￦￦ￌ¶©­«¬¸￦¥²¨￦­²·¹¶¥²§©￦ ‫ڹڵ‬Ζ‫ڴڴڴ‬￦
‫ڶڵ‬￦ Ο￦ Ο￦ ‫ڴڴں‬Ζ‫ڴڴڴ‬￦ Ο￦ Ο￦ ￦￦￉³·¸ ³ª￦¸©·¸­²«￦¥²¨￦¸¶­¥°￦¶¹²· ‫ڶڵ‬Ζ‫ڴڴڴ‬￦

167 168
Chapter 19: Property, Plant and Equipment Chapter 19: Property, Plant and Equipment

￉³·¸￦³ª￦¸¬©￦©µ¹­´±©²¸￦ ￦ ￦ (B)￦ ‫ڶڵڹ‬Ζ‫ڴڴڴ‬￦ ￠©¶³Ζ￦¸¬©￦¸¶¥²·¥§¸­³²￦°¥§¯·￦§³±±©¶§­¥°￦·¹¦·¸¥²§©Κ￦￦(A)￦

PROBLEM 19-6 Acquisition on Account PROBLEM 19-9￦Trade in￦
￦ ￦

ￏ²º³­§©￦ￖ¶­§©￦ ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦ Question No. 1

ￓ¹°¸­´°½￦¦½Ό￦Ϯ‫ڵ‬￦Ο￦¨­·§³¹²¸￦¶¥¸©ϯ￦ ‫ڴ‬Κ‫ڻڽ‬￦ ￉¥·¬￦´¶­§©￦»­¸¬³¹¸￦¸¶¥¨©￦­²￦ ￦ (A)￦ ‫ڴڸڷ‬Ζ‫ڴڴڴ‬￦
￦
ￔ©¸￦­²º³­§©￦´¶­§©￦ ‫ڹڼڸ‬Ζ‫ڴڴڴ‬￦ Question No. 2
ￇ¨¨­¸­³²¥°￦§³·¸Ό￦ ￦ ￉¥·¬￦´¶­§©￦»­¸¬³¹¸￦¸¶¥¨©￦­²￦ ‫ڴڸڷ‬Ζ‫ڴڴڴ‬￦
￦￦ￏ²·¸¥°°¥¸­³²￦§³·¸ ‫ڴڹ‬Ζ‫ڴڴڴ‬￦ ￒ©··Ό￦￉¥·¬￦´¶­§©￦»­¸¬￦¸¶¥¨©￦­²￦ ‫ڴڻڶ‬Ζ‫ڴڴڴ‬￦
￦￦ￖ¶©·©²¸￦º¥°¹©￦³ª￦©·¸¨Κ￦¨©§³±±­··­³²­²«￦¥²¨￦¶©·¸³¶¥¸­³²￦§³·¸￦ ‫ڶں‬Ζ‫ڴڽڴ‬￦ ￚ¶¥¨©￦­²￦º¥°¹© ‫ڴڻ‬Ζ‫ڴڴڴ‬￦
ￚ³¸¥°￦§³·¸￦³ª￦¸¬©￦©µ¹­´±©²¸￦ ￦ (B)￦ ‫ڻڽڹ‬Ζ‫ڴڽڴ‬￦ ￒ©··Ό￦￉¥¶¶½­²«￦¥±³¹²¸￦ ‫ڴڷڶ‬Ζ‫ڴڴڴ‬￦
￦

ￋ·¸­±¥¸©¨￦¨©§³±±­··­³²­²«￦¥²¨￦¶©·¸³¶¥¸­³²￦§³·¸￦ ‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦ ￒ³··￦³²￦¸¶¥¨©￦­²￦ ￦ ￦ ￦ (B)￦ Ϯ‫ڴںڵ‬Ζ‫ڴڴڴ‬ϯ￦

ￓ¹°¸­´°½￦¦½Ό￦ￖ¶©·©²¸￦º¥°¹©￦³ª￦‫ڵ‬￦ ‫ڴ‬Κ‫ڽڴڶں‬￦ ￦
ￖ¶©·©²¸￦º¥°¹©￦³ª￦©·¸¨Κ￦¨©§³±±­··­³²­²«￦¥²¨￦¶©·¸³¶¥¸­³²￦§³·¸￦ ‫ڶں‬Ζ‫ڴڽڴ‬￦ ￦
￦ PROBLEM 19-10 Acquisition through Issuance of Equity Instrument
￦
￦ Question No. 1
PROBLEM 19-7 Deferred Settlement Terms (With or Without Cash Price ￌ¥­¶￦º¥°¹©￦³ª￦¸¬©￦©µ¹­´±©²¸￦¶©§©­º©¨￦ (D)￦ ‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
Equivalent) ￦
￦

Question No. 1 Question No. 2

￉¥·¬￦´¶­§©￦©µ¹­º¥°©²¸￦ ￦ ￦ (A)￦ ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦ ￠©¶³Ζ￦¸¬©￦¨­ªª©¶©²§©￦¦©¸»©©²￦¸¬©￦ª¥­¶￦º¥°¹©￦¥²¨￦­¸·￦´¥¶￦º¥°¹©￦­·￦¶©§³«²­¾©¨￦¥·￦·¬¥¶©￦
￦ ´¶©±­¹±￦­²￦¸¬©￦©µ¹­¸½Κ￦ ￦ ￦ (A)￦
Question No. 2 ￦
ￖ¶­²§­´¥°￦ ‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ ￦
ￓ¹°¸­´°½￦¦½Ό￦ￖ¶©·©²¸￦º¥°¹© ³ª￦‫ڵ‬￦ ‫ڴ‬Κ‫ڶڻڽڻ‬￦ PROBLEM 19-11￦Acquisition through Issuance of Bonds Payable
￦
￉³·¸￦³ª￦¸¬©￦©µ¹­´±©²¸ ￦ (B) ‫ڻڽڻ‬Ζ‫ڴڴڶ‬￦ Question No. 1
￦ ￌ¥­¶￦º¥°¹©￦³ª￦¸¬©￦¦³²¨·￦Ϯ‫ڴڵ‬Ζ‫ڴڴڶ‬￦¼￦‫ڴڴڹ‬ϯ (C) ‫ڹ‬Ζ‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
￦ ￦

PROBLEM 19-8 Exchange (With or Without Commercial Substance)￦ Question No. 2

￦ ￠©¶³Ζ￦ ¸¬©￦ ¨­ªª©¶©²§©￦ ¦©¸»©©²￦ ¸¬©￦ ª¥­¶￦ º¥°¹©￦ ¥²¨￦ ­¸·￦ ´¥¶￦ º¥°¹©￦ ­·￦ ¶©§³«²­¾©¨￦ ¥·￦
Question No. 1 ´¶©±­¹±￦³²￦¦³²¨·￦´¥½¥¦°©Κ￦ (A)
ￌ¥­¶￦º¥°¹©￦³ª￦¸¬©￦¥··©¸￦«­º©²￦ ‫ڵ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
ￇ¨¨Ό￦￉¥·¬￦´¥½±©²¸￦ ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
￉³·¸￦³ª￦©µ¹­´±©²¸￦ ￦ ￦ (D)￦ ‫ڵ‬Ζ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦ PROBLEM 19-12 Acquisition by Donation
￦

Question No. 1
Question No. 2
ￌ¥­¶￦º¥°¹©￦ ‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￌ¥­¶￦º¥°¹©￦³ª￦¸¬©￦¥··©¸￦«­º©²￦ ‫ڵ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
ￇ¨¨Ό￦ￊ­¶©§¸￦§³·¸￦ ‫ڴڸ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦￉¥¶¶½­²«￦¥±³¹²¸￦ ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
ￚ³¸¥°￦§³·¸￦ ￦ ￦ ￦ (B)￦ ‫ڸ‬Ζ‫ڴڸڴ‬Ζ‫ڴڴڴ‬￦
ￍ¥­²￦³²￦©¼§¬¥²«©￦ ￦ ￦ (B)￦ ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦ ￦

￦ Question No. 2
Question No. 3 ￌ¥­¶￦º¥°¹© ￦ ￦ (C) ‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￉¥¶¶½­²«￦¥±³¹²¸￦³ª￦¸¬©￦¥··©¸￦«­º©² ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦ ￦

ￚ¬©￦ ¶©«­·¸¶¥¸­³²￦ ¥²¨￦ ¸¶¥²·ª©¶￦ ³ª￦ ¸­¸°©￦ ­·￦ §¬¥¶«©¨￦ ¸³￦ ￊ³²¥¸©¨￦ ￉¥´­¸¥°￦ ϑ￦ ￙¬¥¶©￦
ￇ¨¨Ό￦￉¥·¬￦´¥½±©²¸￦ ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
ￖ¶©±­¹±Κ￦
￉³·¸￦³ª￦©µ¹­´±©²¸￦ ￦ ￦ (B)￦ ‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
PROBLEM 19-13 Capitalizable Cost of Land
Question No. 4 ￦

169 170

Chapter 19: Property, Plant and Equipment Chapter 19: Property, Plant and Equipment

Question No. 1 PROBLEM 19-15 Specific Loan, Investment of Surplus Funds, Temporary
ￖ¹¶§¬¥·©￦´¶­§©￦ ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦ Delay in Construction
￦
ￊ©±³°­¸­³²￦³ª￦©¼­·¸­²«￦¦¹­°¨­²«￦³²￦·­¸©￦ ‫ڹڻ‬Ζ‫ڴڴڴ‬￦
Question No. 1
ￒ©«¥°￦¥²¨￦³¸¬©¶￦ª©©·￦¸³￦§°³·©￦©·§¶³»￦ ‫ڶڵ‬Ζ‫ڴڴڴ‬￦
ￏ²¸©¶©·¸￦´¥­¨￦Ϯ‫ڴڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڸڵ‬￦¼￦‫ڶڵ‬ϑ‫ڶڵ‬ϯ￦ ‫ڶ‬Ζ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦ￖ¶³§©©¨·￦ª¶³±￦·¥°©￦³ª￦¨©±³°­¸­³²￦·§¶¥´ ‫ڴڵ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦ￏ²º©·¸±©²¸￦­²§³±©￦ ￦
ￚ³¸¥°￦§³·¸￦ ￦ ￦ (C) ‫ڻڻڸ‬Ζ‫ڴڴڴ‬￦
￦
￦￦‫ڸڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڴڵ‬￦¼￦‫ں‬ϑ‫ڶڵ‬￦ ‫ڴڴڻ‬Ζ‫ڴڴڴ‬￦
Question No. 2 ￦￦‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڴڵ‬￦¼￦‫ڶ‬ϑ‫ڶڵ‬￦ ‫ڷڷ‬Ζ‫ڷڷڷ‬￦
ￖ¹¶§¬¥·©￦´¶­§©￦ ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦ ￉¥´­¸¥°­¾¥¦°©￦¦³¶¶³»­²«￦§³·¸￦ ‫ڶ‬Ζ‫ںںڴ‬Ζ‫ڻںں‬￦
ￒ©«¥°￦¥²¨￦³¸¬©¶￦ª©©·￦¸³￦§°³·©￦©·§¶³»￦ ‫ڶڵ‬Ζ‫ڴڴڴ‬￦

ￔ³¸©￦¸¬¥¸￦§¥´­¸¥°­¾¥¸­³²￦³ª￦ ¦³¶¶³»­²«￦§³·¸·￦¨³©·￦²³¸￦ §©¥·©￦¨¹¶­²«￦¥￦ ¸©±´³¶¥¶½￦

ￚ³¸¥°￦§³·¸￦ ￦ ￦ ￦ (A)￦ ‫ڶڵڸ‬Ζ‫ڴڴڴ‬￦
¨©°¥½￦­²￦§³²·¸¶¹§¸­³²Κ￦
￦

￦ Question No. 2
PROBLEM 19-14 Subsequent Expenditure on PPE ￏ²¸©¶©·¸￦´¥­¨￦Ϯ‫ڴڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڸڵ‬￦¼￦‫ڶڵ‬ϑ‫ڶڵ‬ϯ￦ ‫ڶ‬Ζ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
￦
ￒ©··Ό￦￉¥´­¸¥°­¾©¨￦¦³¶¶³»­²«￦§³·¸ ‫ڶ‬Ζ‫ںںڴ‬Ζ‫ڻںں‬￦
Question No. 1
ￏ²¸©¶©·¸￦©¼´©²·©￦ ‫ڷڷڻ‬Ζ‫ڷڷڷ‬￦
￈©«­²²­²«￦¦¥°¥²§©￦ ￦￐¥²￦‫ڵ‬￦ ‫ڴڽڻ‬Ζ‫ڴڴڴ‬￦ ￦
ￇ¨¨Ό￦ￕº©¶¬¥¹°￦ ￦￐¹²©￦‫ڴڷ‬￦ ‫ڴں‬Ζ‫ڴڴڴ‬￦ ￔ³¸©￦ ¸¬¥¸￦ ¸¬©￦ ­²¸©¶©·¸￦ ´¥­¨￦ ¥²¨￦ ­²º©·¸±©²¸￦ ­²§³±©￦ ­·￦ ¹·©¨￦ ¸³￦ §³±´¹¸©￦ ª³¶￦ ¸¬©￦
ￚ³¸¥°￦§³·¸￦³ª￦±³¸³¶￦º©¬­§°© (C) ‫ڴڹڼ‬Ζ‫ڴڴڴ‬￦ §¥´­¸¥°­¾¥¦°©￦ ¦³¶¶³»­²«￦ §³·¸Κ￦ ￎ³»©º©¶Ζ￦ ¸¬©￦ ¥±³¹²¸￦ ¶©§³«²­¾©¨￦ ¥·￦ ¥²￦ ­²¸©¶©·¸￦
￦
©¼´©²·©￦ ­·￦ ¸¬©￦ ¨­ªª©¶©²§©￦ ¦©¸»©©²￦ ¸¬©￦ ¸³¸¥°￦ ­²¸©¶©·¸￦ ´¥­¨￦ ¥²¨￦ §¥´­¸¥°­¾¥¦°©￦
Question No. 2
¦³¶¶³»­²«￦§³·¸Κ￦ￇ°·³Ζ￦¸¬©￦¥±³¹²¸￦¶©§³«²­¾©¨￦¥·￦­²¸©¶©·¸￦­²§³±©￦­·￦‫ڷڷڻ‬Ζ‫ڷڷڷ‬Κ￦
￈©«­²²­²«￦¦¥°¥²§©￦ ￦￐¥²￦‫ڵ‬￦ ‫ڵ‬Ζ‫ڴڴڽ‬Ζ‫ڴڴڴ‬￦

ￇ¨¨Ό￦￘©¥¶¶¥²«©±©²¸￦¥²¨￦­²·¸¥°°¥¸­³²￦ ￦ￓ¥¶§¬￦‫ڶ‬￦ ‫ڹڸ‬Ζ‫ڴڴڴ‬￦ Question No. 3

￦￦￦￦￦￦￦￦￦￦ￏ±´¶³º©±©²¸￦¸¬¥¸￦©¼¸©²¨￦¸¬©￦°­ª©￦ ￦ￊ©§©±¦©¶ ‫ڴں‬Ζ‫ڴڴڴ‬￦ ￚ³¸¥°￦´¶³«¶©··￦´¥½±©²¸·￦ ‫ڴڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￚ³¸¥°￦§³·¸￦³ª￦±¥§¬­²© ￦ (B) ‫ڶ‬Ζ‫ڹڴڴ‬Ζ‫ڴڴڴ‬￦ ￇ¨¨Ό￦￉¥´­¸¥°­¾©¨￦¦³¶¶³»­²«￦§³·¸ ‫ڶ‬Ζ‫ںںڴ‬Ζ‫ڻںں‬￦
￦ ￚ³¸¥°￦§³·¸￦³ª￦¸¬©￦·¸¥¨­¹±￦ ‫ڷڶ‬Ζ‫ںںڴ‬Ζ‫ڻںں‬￦
Question No. 3 ￦
￈©«­²²­²«￦¦¥°¥²§©￦ ￦￐¥²￦‫ڵ‬￦ ‫ڴڴں‬Ζ‫ڴڴڴ‬￦
￦
ￇ¨¨Ό￦ￛ²°³¥¨­²«￦¥²¨￦·©¸￦¹´￦§³·¸￦ ‫ڼڸ‬Ζ‫ڴڴڴ‬￦
PROBLEM 19-16 Specific Loan with Costs Incurred Evenly; Investment of
ￚ³¸¥°￦§³·¸￦³ª￦´¶©§­·­³²￦±¥§¬­²©￦ ￦ (C)￦ ‫ڼڸں‬Ζ‫ڴڴڴ‬￦ Surplus Funds
￦
￦
Question No. 4 Question No. 1
￈©«­²²­²«￦¦¥°¥²§©￦ ￐¥²￦‫ڵ‬ ‫ڸ‬Ζ‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦ ￏ²¸©¶©·¸￦ ©¼´©²·©￦ ¹²¨©¶￦ ©ªª©§¸­º©￦ ­²¸©¶©·¸￦ ±©¸¬³¨￦ Ϯ‫ڹ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ ¼￦ ‫ڼڴڼ‬Ζ‫ڽڶڵ‬￦
ￇ¨¨Ό￦ￏ²·¸¥°°¥¸­³²￦³ª￦·´¶­²¯°©¶￦·½·¸©±￦ ￦´¥¶¸￦³ª￦¦°¹©￦´¶­²¸￦ ‫ڴڷڵ‬Ζ‫ڴڴڴ‬￦ Κ‫ڽڵڷںڻڵ‬￦¼￦‫ڵڵ‬ϑ‫ڶڵ‬ϯ￦
ￇ¨¨Ό￦￉³·¸￦³ª￦¥¸¸­§￦ ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦ ￒ©··Ό￦ￏ²º©·¸±©²¸￦­²§³±©￦Ϯ‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦¼￦‫ڵڵ‬ϑ‫ڶڵ‬ϯ￦ ‫ڽڶڶ‬Ζ‫ڻںڵ‬￦
ￚ³¸¥°￦§³·¸￦³ª￦¦¹­°¨­²«￦ ￦ ￦ (B)￦ ‫ڸ‬Ζ‫ڴڷڻ‬Ζ‫ڴڴڴ‬￦ ￉¥´­¸¥°­¾¥¦°©￦¦³¶¶³»­²«￦§³·¸￦ ‫ڼڻڹ‬Ζ‫ڶںڽ‬￦
￦

Question No. 5 Question No. 2
￘³¹¸­²©￦¶©´¥­¶·￦¥²¨￦±¥­²¸©²¥²§©￦ (D)￦ ‫ںڶ‬Ζ‫ڴڴڴ‬￦ ￏ²¸©¶©·¸￦ ©¼´©²·©￦ ¹²¨©¶￦ ©ªª©§¸­º©￦ ­²¸©¶©·¸￦ ±©¸¬³¨￦ Ϯ‫ڹ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ ¼￦ ‫ڵڼڼ‬Ζ‫ڹڽڹ‬￦
￦

SUMMARY OF ANSWERS: Κ‫ڽڵڷںڻڵ‬￦¼￦‫ڶڵ‬ϑ‫ڶڵ‬ϯ￦

1. C 2. B 3. C 4. B 5. D ￒ©··Ό￦￉¥´­¸¥°­¾©¨￦¦³¶¶³»­²«￦§³·¸￦ ‫ڼڻڹ‬Ζ‫ڶںڽ‬￦
￦ ￏ²¸©¶©·¸￦©¼´©²·©￦ ‫ڶڴڷ‬Ζ‫ڷڷں‬￦

￦ Question No. 3
ￚ³¸¥°￦©¼´©²¨­¸¹¶©·￦ ‫ڶ‬Ζ‫ڴڴڻ‬Ζ‫ڴڴڴ‬￦
ￇ¨¨Ό￦￉¥´­¸¥°­¾©¨￦¦³¶¶³»­²«￦§³·¸ ‫ڼڻڹ‬Ζ‫ڶںڽ‬￦
ￚ³¸¥°￦§³·¸￦³ª￦¸¬©￦¦¹­°¨­²«￦ ‫ڷ‬Ζ‫ڼڻڶ‬Ζ‫ڶںڽ‬￦

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Chapter 19: Property, Plant and Equipment Chapter 19: Property, Plant and Equipment

Question No. 4 PROBLEM 19-18￦Specific and General Borrowings

ￚ³¸¥°￦§³·¸￦³ª￦¸¬©￦¦¹­°¨­²«￦ ‫ڷ‬Ζ‫ڼڻڶ‬Ζ‫ڶںڽ‬￦
ￒ©··Ό￦￘©·­¨¹¥°￦º¥°¹©￦ ‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ Questions No. 1 & 2
ￊ©´¶©§­¥¦°©￦¥±³¹²¸￦ ‫ڶ‬Ζ‫ڼڻڶ‬Ζ‫ڶںڽ‬￦ ￐¥²¹¥¶½￦‫ڵ‬￦ ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦ ¼￦‫ڶڵ‬ϑ‫ڶڵ‬￦ ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
ￊ­º­¨©￦¦½Ό￦ￛ·©ª¹°￦°­ª©￦ ‫ڴڵ‬￦ ￙©´¸©±¦©¶￦‫ڵ‬￦ ‫ڴڴڷ‬Ζ‫ڴڴڴ‬ ¼￦‫ڸ‬ϑ‫ڶڵ‬ ‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
ￓ¹°¸­´°½￦¦½Ό￦ￓ³²¸¬· ‫ڵ‬ϑ‫ڶڵ‬￦ ￊ©§©±¦©¶￦‫ڵڷ‬￦ ‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦ ¼￦‫ڴ‬ϑ‫ڶڵ‬￦ ‫ڴ‬￦
ￊ©´¶©§­¥¸­³²￦Ο￦‫ڼڵڴڶ‬￦ ‫ڼڵ‬Ζ‫ڵڽڽ‬￦ ￇº©¶¥«©￦¥§§¹±¹°¥¸©¨￦©¼´©²¨­¸¹¶©￦ ￦ 1. (A) ‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
￦
ￓ¹°¸­´°½￦¦½Ό￦￘¥¸©￦ ￦ ‫ܫڶڵ‬￦
ￔ³¸©￦¨©´¶©§­¥¸­³²￦»­°°￦·¸¥¶¸￦»¬©²￦¸¬©￦¥··©¸￦­·￦¥º¥­°¥¦°©￦ª³¶￦¹·©Κ￦ ￉¥´­¸¥°­¾¥¦°©￦¦³¶¶³»­²«￦§³·¸￦ ￦ 2. (D) ￖ‫ںڷ‬Ζ‫ڴڴڴ‬￦
￦ ￦

￦ ￙­²§©￦¸¬©￦¥º©¶¥«©￦¥§§¹±¹°¥¸©¨￦©¼´©²¨­¸¹¶©￦¨­¨￦²³¸￦©¼§©©¨￦¸¬©￦ ´¶­²§­´¥°￦³ª￦¸¬©￦
PROBLEM 19-17 General Borrowings ·´©§­ª­§￦ ¦³¶¶³»­²«Ζ￦¸¬©￦ ·´©§­ª­§￦ ¶¥¸©￦»¥·￦ ¹·©¨￦ ­²￦ ¨©¸©¶±­²­²«￦ ¸¬©￦ §¥´­¸¥°­¾¥¦°©￦
￦
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Question No. 1
￦
￘¥¸©￦ ￖ¶­²§­´¥°￦ ￏ²¸©¶©·¸￦
Question No. 3 & 4
‫ܫڹڵ‬￦ ‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ ‫ڴڴں‬Ζ‫ڴڴڴ‬
ￇ§§¹±¹°¥¸©¨￦ ©¼´©²¨­¸¹¶©·￦ ￦ ‫ںڷڼ‬Ζ‫ڴڴڴ‬￦ ¼￦‫ڽ‬ϑ‫ڽ‬￦ ‫ںڷڼ‬Ζ‫ڴڴڴ‬￦
‫ܫڴڶ‬￦ ‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڻڵڴڶ‬￦Ϯￖ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦‫ܩ‬￦‫ںڷ‬Ζ‫ڴڴڴ‬ϯ￦
ￚ³¸¥°￦ ‫ں‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ ‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￦
ￓ¥¶§¬￦‫ڵڷ‬Ζ￦‫ڼڵڴڶ‬￦ ‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦ ¼￦‫ں‬ϑ‫ڽ‬￦ ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
￉¥´­¸¥°­¾¥¸­³²￦￘¥¸©￦Ϯￖ‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ϑ￦ￖ‫ں‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬ϯ￦‫ܥ‬￦16.67%￦ ￙©´¸©±¦©¶￦‫ڴڷ‬Ζ￦‫ڼڵڴڶ‬ ‫ڴڴڶ‬Ζ‫ڴڴڴ‬ ¼￦‫ڴ‬ϑ‫ڶڵ‬ ‫ڴ‬￦
￦ ￇº©¶¥«©￦¥§§¹±¹°¥¸©¨￦©¼´©²¨­¸¹¶©￦ ￦ 3. (D) ‫ڵ‬Ζ‫ںڷڴ‬Ζ‫ڴڴڴ‬￦
￐¥²¹¥¶½￦‫ڵ‬￦Ϯ‫ڴڴں‬Ζ‫ڴڴڴ‬￦‫ܩ‬￦‫ڶ‬Ζ‫ڴڴڵ‬Ζ‫ڴڴڴ‬ϯ￦ ‫ڶ‬Ζ‫ڴڴڻ‬Ζ‫ڴڴڴ‬￦ ¼￦‫ڶڵ‬ϑ‫ڶڵ‬￦ ‫ڶ‬Ζ‫ڴڴڻ‬Ζ‫ڴڴڴ‬￦ ￒ©··Ό￦￙´©§­ª­§￦¦³¶¶³»­²«￦ ￦ ‫ڴڹڻ‬Ζ‫ڴڴڴ‬￦
￐¹°½￦‫ڵ‬￦ ‫ڵ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬ ¼￦‫ں‬ϑ‫ڶڵ‬￦ ‫ڴڴں‬Ζ‫ڴڴڴ‬￦ ￋ¼§©··￦¥¸¸¶­¦¹¸¥¦°©￦¸³￦«©²©¶¥°￦¦³¶¶³»­²«￦ ‫ںڼڶ‬Ζ‫ڴڴڴ‬￦
ￊ©§©±¦©¶￦‫ڵ‬￦ ‫ڴڸڶ‬Ζ‫ڴڴڴ‬￦ ¼￦‫ڵ‬ϑ‫ڶڵ‬￦ ‫ڴڶ‬Ζ‫ڴڴڴ‬￦ ￓ¹°¸­´°½￦¦½Ό￦￘¥¸© ‫ܫڽ‬￦
ￇº©¶¥«©￦¥§§¹±¹°¥¸©¨￦©¼´©²¨­¸¹¶©￦ ￦ ‫ڷ‬Ζ‫ڴڶڷ‬Ζ‫ڴڴڴ‬￦ ￓ¹°¸­´°½￦¦½Ό￦ￓ³²¸¬·￦³¹¸·¸¥²¨­²«￦ ￦ ‫ڽ‬ϑ‫ڶڵ‬￦
ￓ¹°¸­´°½￦¦½Ό￦￘¥¸© ‫ںڵ‬Κ‫ܫڻں‬￦ ￉¥´­¸¥°­¾¥¦°©￦¦³¶¶³»­²«￦§³·¸￦ ￦«©²©¶¥°￦¦³¶¶³»­²«·￦ ‫ڽڵ‬Ζ‫ڹڴڷ‬￦
￉¥´­¸¥°­¾¥¦°©￦¦³¶¶³»­²«￦§³·¸ ‫ڷڹڹ‬Ζ‫ڸڷڷ‬￦ ￇ¨¨Ό￦￙´©§­ª­§￦¦³¶¶³»­²«·￦Ϯ‫ڴڹڻ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڶڵ‬￦¼￦‫ڽ‬ϑ‫ڶڵ‬ϯ￦ ‫ڻں‬Ζ‫ڴڴڹ‬￦
￦ ￚ³¸¥°￦§¥´­¸¥°­¾¥¦°©￦¦³¶¶³»­²«￦§³·¸￦ 4. (B) ‫ںڼ‬Ζ‫ڹڴڼ‬￦
ￔ³¸©￦¸¬¥¸￦­²º©·¸±©²¸￦­²§³±©￦­·￦²³¸￦§³²·­¨©¶©¨￦·­²§©￦¸¬©￦¸»³￦°³¥²·￦¥¶©￦§³²·­¨©¶©¨￦ ￦
«©²©¶¥°￦¦³¶¶³»­²«·Κ￦ SUMMARY OF ANSWERS:
￦ 1. A 2. D 3. D 4. B
Question No. 2 ￦
ￚ³¸¥°￦­²¸©¶©·¸￦©¼´©²·©￦ ‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ ￦
ￒ©··Ό￦￉¥´­¸¥°­¾©¨￦¦³¶¶³»­²«￦§³·¸￦ ‫ڷڹڹ‬Ζ‫ڸڷڷ‬￦ PROBLEM 19-19￦Specific Borrowing Used For General Purposes￦
ￏ²¸©¶©·¸￦©¼´©²·©￦ ‫ںڸڸ‬Ζ‫ڻںں‬￦ ￦

￦ ￚ³¸¥°￦©¼´©²¨­¸¹¶©·￦￦ ‫ں‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
Question No. 3 ￊ­º­¨©￦¦½￦ ‫ڶ‬￦
ￋ¼´©²¨­¸¹¶©·￦§¥´­¸¥°­¾©¨￦ ￦´¶©º­³¹·￦´©¶­³¨ ‫ڴڴں‬Ζ‫ڴڴڴ‬￦ ￚ³¸¥°￦ ‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￇ¨¨Ό￦ￋ¼´©²¨­¸¹¶©·￦¨¹¶­²«￦¸¬©￦§¹¶¶©²¸￦½©¥¶￦ ‫ڷ‬Ζ‫ڴڸڹ‬Ζ‫ڴڴڴ‬￦ ￒ©··Ό￦ￏ²º©·¸±©²¸￦­²§³±©￦Ϯ‫ڴڹ‬Ζ‫ڴڴڴ‬￦¼￦‫ڷ‬ϑ‫ڶڵ‬ϯ￦￦ ‫ڶڵ‬Ζ‫ڴڴڹ‬￦
ￇ¨¨Ό￦￉¥´­¸¥°­¾©¨￦¦³¶¶³»­²«￦§³·¸￦ ‫ڷڹڹ‬Ζ‫ڸڷڷ‬￦ ￝©­«¬¸©¨￦¥º©¶¥«©￦©¼´©²¨­¸¹¶©·￦￦ ‫ڶ‬Ζ‫ڻڼڽ‬Ζ‫ڴڴڹ‬￦
ￚ³¸¥°￦§³·¸￦³ª￦¸¬©￦ª¥§¸³¶½￦¦¹­°¨­²«￦ ‫ڸ‬Ζ‫ڷڽں‬Ζ‫ڸڷڷ‬￦ ￓ¹°¸­´°½￦¦½Ό￦￘¥¸©￦ ‫ܫڴڵ‬￦
￦ ￉¥´­¸¥°­¾¥¦°©￦¦³¶¶³»­²«￦§³·¸￦ ￦ (A) ‫ڼڽڶ‬Ζ‫ڴڹڻ‬￦
￦ ￦
￦

173 174

Chapter 19: Property, Plant and Equipment Chapter 19: Property, Plant and Equipment

PROBLEM 19-20 Different Depreciation Methods Requirement No. 6 Sum-

￦ ￦

￉³·¸￦ ￖ‫ڷ‬Ζ‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦ ￙¹±Ο³ªΟ½©¥¶·Ο¨­«­¸·￦σ‫ڹ‬￦¼￦ϮϮ‫ڵܩڹ‬ϯϑ‫ڶ‬ϯσ￦‫ܥ‬￦15￦

￦
ￒ©··Ό￦￘©·­¨¹¥°￦º¥°¹©￦ ‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڼڵڴڶ‬￦Ϯￖ‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦¼￦‫ڹ‬ϑ‫ڹڵ‬￦¼￦‫ڷ‬ϑ‫ڶڵ‬ϯ￦ ‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦
ￊ©´¶©§­¥¦°©￦¥±³¹²¸￦ ￖ‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ ￦ ￦

￦ ‫ڽڵڴڶ‬￦Ϯￖ‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦¼￦‫ڹ‬ϑ‫ڹڵ‬￦¼￦‫ڽ‬ϑ‫ڶڵ‬ϯ￦‫ܩ‬￦Ϯￖ‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦¼￦‫ڸ‬ϑ‫ڹڵ‬￦¼￦‫ڽ‬ϑ‫ڶڵ‬ϯ￦ ‫ڴڹڽ‬Ζ‫ڴڴڴ‬￦
Requirement No. 1 Straight Line ￦
‫ ڼڵڴڶ‬Ϯￖ‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ϑ￦‫ڹ‬￦¼￦‫ڶڵ‬ϑ‫ڶڵ‬ϯ￦ ‫ڴڴں‬Ζ‫ڴڴڴ‬￦ Requirement No. 7 Double-declining balance
￦ ￦ ￦

‫ ڽڵڴڶ‬Ϯￖ‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ϑ￦‫ڹ‬￦¼￦‫ڶڵ‬ϑ‫ڶڵ‬ϯ￦ ‫ڴڴں‬Ζ‫ڴڴڴ‬￦ ￊ³¹¦°©￦¨©§°­²­²«￦¶¥¸©￦Ϯ‫ڶ‬ϑ‫ڹ‬ϯ￦‫ܥ‬￦40%￦

￦
￦ ‫ڼڵڴڶ‬￦Ϯￖ‫ڷ‬Ζ‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڴڸ‬ϯ￦ ‫ڵ‬Ζ‫ڴڶڼ‬Ζ‫ڴڴڴ‬￦
Requirement No. 2 Service Hours ￦ ￦
￦
‫ڽڵڴڶ‬￦σϮￖ‫ڷ‬Ζ‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦ ￦‫ڵ‬Ζ‫ڴڶڼ‬Ζ‫ڴڴڴ‬ϯ￦¼￦‫ܫڴڸ‬σ￦ ‫ڶڽڻ‬Ζ‫ڴڴڴ‬￦
ￊ©´¶©§­¥¸­³²￦¶¥¸©￦´©¶￦¬³¹¶￦Ϯￖ‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ϑ￦‫ڴں‬Ζ‫ڴڴڴ‬￦¬³¹¶·ϯ￦‫ܥ‬￦P50/hour￦
￦ ￦
‫ ڼڵڴڶ‬Ϯￖ‫ڴڹ‬ϑ¬³¹¶￦¼￦‫ڷ‬Ζ‫ڴڴڴ‬￦¬³¹¶·ϯ￦ ‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦ Requirement No. 8 Double-declining balance
￦ ￦ ￦

‫ ڽڵڴڶ‬Ϯￖ‫ڴڹ‬ϑ¬³¹¶￦¼￦‫ڷ‬Ζ‫ڴڴڹ‬￦¬³¹¶·ϯ￦ ‫ڹڻڵ‬Ζ‫ڴڴڴ‬￦ ￊ³¹¦°©￦¨©§°­²­²«￦¶¥¸©￦Ϯ‫ڶ‬ϑ‫ڹ‬ϯ￦‫ܥ‬￦40%￦

￦
￦ ‫ڼڵڴڶ‬￦Ϯￖ‫ڷ‬Ζ‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڴڸ‬￦¼￦‫ڷ‬ϑ‫ڶڵ‬ϯ￦ ‫ڴڽڽ‬Ζ‫ڴڴڴ‬￦
Requirement No. 3 Units of Output Method ￦ ￦
￦
‫ڽڵڴڶ‬￦σϮￖ‫ڷ‬Ζ‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦ ￦‫ڴڽڽ‬Ζ‫ڴڴڴ‬ϯ￦¼￦‫ܫڴڸ‬￦¼￦‫ڶڵ‬ϑ‫ڶڵ‬ϯσ￦ ‫ڸڶڽ‬Ζ‫ڴڴڴ‬￦
ￊ©´¶©§­¥¸­³²￦¶¥¸©￦´©¶￦¹²­¸￦Ϯￖ‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ϑ￦‫ڴڹ‬Ζ‫ڴڴڴ‬￦¹²­¸·ϯ￦‫ܥ‬￦P60/unit￦
￦ ￦
‫ ڼڵڴڶ‬Ϯￖ‫ڴں‬ϑ¹²­¸￦¼￦‫ڹ‬Ζ‫ڴڴڴ‬￦¹²­¸·ϯ ‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦ Requirement No. 9 150% declining balance
￦ ￦ ￦

‫ ڽڵڴڶ‬Ϯￖ‫ڴں‬ϑ¹²­¸￦¼￦‫ڸ‬Ζ‫ڴڴڹ‬￦¹²­¸·ϯ ‫ڴڻڶ‬Ζ‫ڴڴڴ‬￦ ‫ܫڴڹڵ‬￦¨©§°­²­²«￦¶¥¸©￦Ϯ‫ڵ‬Κ‫ڹ‬ϑ‫ڹ‬ϯ￦‫ܥ‬￦30%￦

￦
￦ ‫ڼڵڴڶ‬￦Ϯￖ‫ڷ‬Ζ‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڴڷ‬ϯ￦ ‫ڴڽڽ‬Ζ‫ڴڴڴ‬￦
Requirement No. 4 Sum- ￦ ￦
￦
‫ڽڵڴڶ‬￦σϮￖ‫ڷ‬Ζ‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦ ￦‫ڴڽڽ‬Ζ‫ڴڴڴ‬ϯ￦¼￦‫ܫڴڷ‬￦¼￦‫ڶڵ‬ϑ‫ڶڵ‬ϯσ￦ ‫ڷڽں‬Ζ‫ڴڴڴ‬￦
￙¹±Ο³ªΟ½©¥¶·Ο¨­«­¸·￦σ‫ڹ‬￦¼￦ϮϮ‫ڵܩڹ‬ϯϑ‫ڶ‬ϯσ￦‫ܥ‬￦15￦
￦ ￦
‫ ڼڵڴڶ‬Ϯￖ‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦¼￦‫ڹ‬ϑ‫ڹڵ‬ϯ ‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ ￦
￦ ￦
PROBLEM 19-21 Straight-Line
‫ڽڵڴڶ‬￦Ϯￖ‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦¼￦‫ڸ‬ϑ‫ڹڵ‬ϯ￦ ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦ ￦

￦ ￉³·¸￦ ￦‫ڵڴ‬ϑ‫ڵڴ‬ϑ‫ںڵڴڶ‬￦ ‫ڶڴڵ‬Ζ‫ڴڹڻ‬￦

Requirement No. 5 Sum- ￒ©··Ό￦ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڻڵڴڶ‬￦ ￦
￦
￦ σϮￖ‫ڶڴڵ‬Ζ‫ڴڹڻ‬￦ ￦ￖ‫ں‬Ζ‫ڴڹڻ‬ϯ￦ϑ￦‫ں‬￦¼￦‫ڶ‬ϯ￦ ‫ڶڷ‬Ζ‫ڴڴڴ‬￦
￙¹±Ο³ªΟ½©¥¶·Ο¨­«­¸·￦σ‫ڵڵ‬￦¼￦ϮϮ‫ڵܩڵڵ‬ϯϑ‫ڶ‬ϯσ￦‫ܥ‬￦66￦ ￉¥¶¶½­²«￦º¥°¹©￦ ￦‫ڵڴ‬ϑ‫ڵڴ‬ϑ‫ڼڵڴڶ‬ ‫ڴڻ‬Ζ‫ڴڹڻ‬￦
￦

‫ڼڵڴڶ‬Ό￦￦ ￐¥²￦‫ڵ‬￦¸³￦￐¹²©￦‫ڴڷ‬￦Ϯￖ‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦¼￦‫ڵڵ‬ϑ‫ںں‬ϯ￦ ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦ ￒ©··Ό￦￘©º­·©¨￦¶©·­¨¹¥°￦º¥°¹©￦￦ ‫ڸ‬Ζ‫ڴڴڹ‬￦

￦ ￐¹°½￦‫ڵ‬￦¸³￦ￊ©§©±¦©¶￦‫ڵڷ‬￦Ϯￖ‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦¼￦‫ڴڵ‬ϑ‫ںں‬ϯ ‫ڸڹڸ‬Ζ‫ڹڸڹ‬￦ ￊ©´¶©§­¥¦°©￦¥±³¹²¸￦￦ ‫ںں‬Ζ‫ڴڹڶ‬￦
ￚ³¸¥°￦¨©´¶©§­¥¸­³²￦©¼´©²·©￦ ‫ڸڹڽ‬Ζ‫ڹڸڹ‬￦ ￊ­º­¨©￦¦½Ό￦￘©±¥­²­²«￦¹·©ª¹°￦°­ª©￦Ϯ‫ڻ‬Ο‫ڶ‬ϯ￦ ‫ڹ‬￦
￦ ￦ ￊ©´¶©§­¥¸­³²￦©¼´©²·©￦ ￦ ￦ (B) ‫ڷڵ‬Ζ‫ڴڹڶ‬￦
‫ڽڵڴڶ‬Ό￦￦ ￐¥²￦‫ڵ‬￦¸³￦￐¹²©￦‫ڴڷ‬￦Ϯￖ‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦¼￦‫ڽ‬ϑ‫ںں‬ϯ￦ ‫ڽڴڸ‬Ζ‫ڵڽڴ‬￦ ￦
￦ ￐¹°½￦‫ڵ‬￦¸³￦ￊ©§©±¦©¶￦‫ڵڷ‬￦Ϯￖ‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦¼￦‫ڼ‬ϑ‫ںں‬ϯ￦ ‫ڷںڷ‬Ζ‫ںڷں‬￦ ￦
ￚ³¸¥°￦¨©´¶©§­¥¸­³²￦©¼´©²·©￦ ‫ڶڻڻ‬Ζ‫ڻڶڻ‬￦ PROBLEM 19-22 Straight-Line￦
￦
￦
ￔ³¸©Ό￦ￏª￦¸¬©￦¹·©ª¹°￦°­ª©￦­·￦ ²³¸￦¥￦ »¬³°©￦²¹±¦©¶Ζ￦­¸￦·¬³¹°¨￦ ¦©￦§³²º©¶¸©¨￦¸³￦»¬³°©￦ ￉³·¸￦Ϯￖ‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦‫ܩ‬￦ￖ‫ڼ‬Ζ‫ڴڴڴ‬ϯ￦ ￖ‫ڼڴڷ‬Ζ‫ڴڴڴ‬￦
²¹±¦©¶Κ￦ ￏ²￦ ¸¬­·￦ ´¶³¦°©±Ζ￦ ¸¬©￦ ‫ڹ‬Κ‫©½ڹ‬¥¶·￦ ­·￦ ±¹°¸­´°­©¨￦ ¦½￦ ‫ڶ‬￦ ¸³￦ ¥¶¶­º©￦ ¥¸￦ ‫ڵڵ‬￦ ·©±­Ο ￒ©··Ό￦￘©·­¨¹¥°￦º¥°¹© ‫ڴڵ‬Ζ‫ڴڴڴ‬￦
¥²²¹¥°￦ ´©¶­³¨·Κ￦ ￚ³￦ ¥¶¶­º©￦ ¥¸￦ ¸¬©￦ ¥²²¹¥°￦ ¨©´¶©§­¥¸­³²Ζ￦ ¸»³￦ ª¶¥§¸­³²·￦ ·¬³¹°¨￦ ¦©￦ ￊ©´¶©§­¥¦°©￦¥±³¹²¸￦ ‫ڼڽڶ‬Ζ‫ڴڴڴ‬￦
¹·©¨Κ￦ ￊ­º­¨©￦¦½Ό￦ￛ·©ª¹°￦°­ª©￦ ‫ڴڵ‬￦
￦ ￊ©´¶©§­¥¸­³²￦©¼´©²·©￦￦ ￦ ￦ ￦ (A)￦ ‫ڽڶ‬Ζ‫ڴڴڼ‬￦
175 176
Chapter 19: Property, Plant and Equipment Chapter 19: Property, Plant and Equipment

PROBLEM 19-23￦Composite Method￦ PROBLEM 19-28 Double Declining Balance￦

￦ ￦

Salvage Depreciabl Estd Annual ￊ³¹¦°©￦¨©§°­²­²«￦¶¥¸©￦Ϯ‫ڶ‬ϑ‫ڴڵ‬ϯ￦‫ܥ‬￦20%￦

￦
Cost Value e . Depreciatio
‫ڻڵڴڶ‬￦σϮￖ‫ڴڼڸ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڴڶ‬￦¼￦‫ڶڵ‬ϑ‫ڶڵ‬σ￦ ‫ںڽ‬Ζ‫ڴڴڴ‬￦
Amount Life n ￦ ￦
ￓ¥§¬­²©￦ￇ ‫ڹڻڶ‬Ζ‫ڴڴڴ‬ ‫ڹڶ‬Ζ‫ڴڴڴ‬￦ ‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦ ‫ڴڶ‬￦ ‫ڶڵ‬Ζ‫ڴڴڹ‬ ‫ڼڵڴڶ‬￦σϮￖ‫ڴڼڸ‬Ζ‫ڴڴڴ‬￦ ￦ￖ‫ڴڽ‬Ζ‫ڴڴڴ‬ϯ￦¼￦‫ܫڴڶ‬￦¼￦‫ڶڵ‬ϑ‫ڶڵ‬σ￦ (B)￦ ‫ںڻ‬Ζ‫ڴڴڼ‬￦
ￓ¥§¬­²©￦￈￦ ‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦ ‫ڴڵ‬Ζ‫ڴڴڴ‬￦ ￦￦‫ڴڽ‬Ζ‫ڴڴڴ‬￦ ‫ڹڵ‬￦ ￦￦‫ں‬Ζ‫ڴڴڴ‬￦ ￦
ￓ¥§¬­²©￦￉￦ ￦￦‫ڴڶ‬Ζ‫ڴڴڴ‬￦ ￦￦￦￦￦￦￦￦￦￦￦Ο￦ ￦￦‫ڴڶ‬Ζ‫ڴڴڴ‬￦ ‫ڹ‬￦ ￦￦‫ڸ‬Ζ‫ڴڴڴ‬￦ ￦
ￚ³¸¥°￦ ‫ڹڽڷ‬Ζ‫ڴڴڴ‬ ‫ڹڷ‬Ζ‫ڴڴڴ‬￦ ‫ڴںڷ‬Ζ‫ڴڴڴ‬￦ ￦ ‫ڶڶ‬Ζ‫ڴڴڹ‬ PROBLEM 19-29 150% Declining Balance￦
￦
￦
￉³±´³·­¸©￦ￒ­ª©￦￦ ‫ܥ‬￦Ϯￊ©´¶©§­¥¦°©￦¥±³¹²¸￦ϑ￦ￚ³¸¥°￦¥²²¹¥°￦¨©´¶©§­¥¸­³²ϯ￦ ‫ܫڴڹڵ‬￦¨©§°­²­²«￦¶¥¸©￦Ϯ‫ڵ‬Κ‫ڹ‬ϑ‫ڹ‬ϯ￦‫ܥ‬￦30%￦
￦ ￦ ‫ܥ‬￦ￖ‫ڴںڷ‬Ζ‫ڴڴڴ‬￦ϑ￦ￖ‫ڶڶ‬Ζ‫ڴڴڹ‬￦ ￦

￦ ￦ = 16 years (B) ‫ڻڵڴڶ‬￦Ϯￖ‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڴڷ‬ϯ￦ ‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦

‫ ڼڵڴڶ‬σϮￖ‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ ڴڴڴ‬￦‫ڴڴڷ‬Ζ‫ڴڴڴ‬ϯ￦¼￦‫ܫڴڷ‬σ ‫ڴڵڶ‬Ζ‫ڴڴڴ‬￦
ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦ ￦ (D)￦ ‫ڴڵڹ‬Ζ‫ڴڴڴ‬￦
PROBLEM 19-24￦ ￦
￦
PROBLEM 19-30￦ ￦
ￚ¬©￦ ¦¥°¥²§­²«￦ ª­«¹¶©￦ ­·￦ ¥§§¹±¹°¥¸©¨￦ ¨©´¶©§­¥¸­³²￦ ¹²¨©¶￦ ¸¬©￦ «¶³¹´￦ ±©¸¬³¨￦ ³ª￦ ￦

¨©´¶©§­¥¸­³²Κ￦ ￦ ￦ ￦ (D)￦ ￙¹±Ο³ªΟ½©¥¶·Ο¨­«­¸·￦σ‫ڹ‬￦¼￦ϮϮ‫ڵܩڹ‬ϯϑ‫ڶ‬ϯσ￦‫ܥ‬￦15￦

￦
￦
‫ڼڵڴڶ‬￦σϮￖ‫ڴڹ‬Ζ‫ڴڴڴ‬￦‫ܩ‬￦‫ڴڴڵ‬Ζ‫ڴڴڴ‬ϯ￦¼￦‫ڸ‬ϑ‫ڹڵ‬￦¼￦‫ڶڵ‬ϑ‫ڶڵ‬ϯ￦ (C)￦ ‫ںڷ‬Ζ‫ڴڴڴ‬￦
￦
￦
PROBLEM 19-25￦Units of Output Method￦
￦ ￦
ￊ©´¶©§­¥¸­³²￦¶¥¸©￦´©¶￦¹²­¸￦σϮￖ‫ڴڴں‬Ζ‫ڴڴڴ‬￦ ￦ￖ‫ڴں‬Ζ‫ڴڴڴ‬ϯ￦ϑ￦‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦¹²­¸·ϯ￦‫ܥ‬￦P2.7/unit￦ PROBLEM 19-31￦Component Depreciation￦
￦ ￦
‫ڼڵڴڶ‬￦Ϯￖ‫ڶ‬Κ‫ڻ‬ϑ¹²­¸￦¼￦‫ڴڷ‬Ζ‫ڴڴڴ‬￦¹²­¸·ϯ￦ ￦ (C)￦ ‫ڵڼ‬Ζ‫ڴڴڴ‬￦ Residual Depreciable Useful Dep
￦ Component Cost value cost Life expense
￦ ￇ￦ ‫ڴڹڹ‬Ζ‫ڴڴڴ‬￦ ‫ڴڹ‬Ζ‫ڴڴڴ‬￦ ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦ ‫ڴڵ‬￦ ‫ڴڹ‬Ζ‫ڴڴڴ‬￦
PROBLEM 19-26￦Working Hours Method￦ ￈ ‫ڴڶڸ‬Ζ‫ڴڴڴ‬￦ ‫ڴڶ‬Ζ‫ڴڴڴ‬￦ ‫ڴڴڸ‬Ζ‫ڴڴڴ‬ ‫ڽ‬ ‫ڸڸ‬Ζ‫ڸڸڸ‬
￦
￉￦ ‫ڴںڷ‬Ζ‫ڴڴڴ‬￦ ‫ڴڵ‬Ζ‫ڴڴڴ‬￦ ‫ڴڹڷ‬Ζ‫ڴڴڴ‬￦ ‫ڼ‬￦ ‫ڷڸ‬Ζ‫ڴڹڻ‬￦
ￊ©´¶©§­¥¸­³²￦¶¥¸©￦´©¶￦¬³¹¶￦σϮￖ‫ڴڴں‬Ζ‫ڴڴڴ‬￦ ￦ￖ‫ڴں‬Ζ‫ڴڴڴ‬ϯ￦ϑ￦‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦¬³¹¶·ϯ￦‫ܥ‬￦P5.4/hour￦
￦ ￊ￦ ‫ڴڽڵ‬Ζ‫ڴڴڴ‬￦ ‫ڴڷ‬Ζ‫ڴڴڴ‬￦ ‫ڴںڵ‬Ζ‫ڴڴڴ‬￦ ‫ڻ‬￦ ‫ڶڶ‬Ζ‫ڻڹڼ‬￦
‫ڼڵڴڶ‬￦Ϯￖ‫ڹ‬Κ‫ڸ‬ϑ¬³¹¶￦¼￦‫ڹڵ‬Ζ‫ڴڴڴ‬￦¬³¹¶·ϯ￦￦ (C)￦ ‫ڵڼ‬Ζ‫ڴڴڴ‬￦ ￋ ‫ڹڷڶ‬Ζ‫ڴڴڴ‬￦ ‫ڴڸ‬Ζ‫ڴڴڴ‬￦ ‫ڹڽڵ‬Ζ‫ڴڴڴ‬ ‫ں‬ ‫ڶڷ‬Ζ‫ڴڴڹ‬
￦ ￚ³¸¥°￦ ‫ڵ‬Ζ‫ڹڹڻ‬Ζ‫ڴڴڴ‬￦ ‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦ ‫ڵ‬Ζ‫ڹڴں‬Ζ‫ڴڴڴ‬ (B) ‫ڷڽڵ‬Ζ‫ڵڹڹ‬
￦ ￦
PROBLEM 19-27 Double Declining Balance￦ ￦
￦
PROBLEM 19-32￦Retirement Method
ￊ©´¶©§­¥¸­³²￦¶¥¸©￦Ϯ‫ڶ‬ϑ‫ڸ‬ϯ￦‫ܥ‬￦50%￦ ￦
￦
ￕ¶­«­²¥°￦§³·¸ ‫ڴڹ‬Ζ‫ڴڴڴ‬￦
￉³·¸￦ ‫ڼڵ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦￙¥°º¥«©￦´¶³§©©¨·￦ ‫ں‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²￦ ￦
ￊ©´¶©§­¥¸­³²￦￦ ￦ ￦ ￦ (B)￦ ‫ڸڸ‬Ζ‫ڴڴڴ‬￦
￦￦￦‫ڻڵڴڶ‬￦Ϯￖ‫ڼڵ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڴڹ‬ϯ￦ ‫ڽ‬Ζ‫ڴڴڴ‬￦
￦￦￦‫ڼڵڴڶ‬￦Ϯￖ‫ڼڵ‬Ζ‫ڴڴڴ‬￦ ￦‫ڽ‬Ζ‫ڴڴڴ‬￦ ￦ￖ‫ڸ‬Ζ‫ڴڴڻ‬ϯ￦Є￦ ‫ڸ‬Ζ‫ڴڴڷ‬￦
￈³³¯￦º¥°¹©￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦ ￦ (B)￦ ‫ڸ‬Ζ‫ڴڴڻ‬￦ \
￦ PROBLEM 19-33￦Replacement Method￦
￦
Єￓ¥¼­±¹±￦¨©´¶©§­¥¸­³²Κ￦ￚ¬©￦§¥¶¶½­²«￦¥±³¹²¸￦·¬³¹°¨￦²³¸￦¦©￦¶©¨¹§©¨￦¦©°³»￦­¸·￦
￘©´°¥§©±©²¸￦§³·¸￦ ‫ں‬Ζ‫ڴڴڴ‬￦
¶©·­¨¹¥°￦º¥°¹©Κ￦
ￒ©··Ό￦￙¥°º¥«©￦´¶³§©©¨·￦ ‫ڴڴں‬￦
￦
ￊ©´¶©§­¥¸­³²￦￦ ￦ ￦ ￦ ￦ (C)￦ ‫ڹ‬Ζ‫ڴڴڸ‬￦
￦
￦

177 178

Chapter 19: Property, Plant and Equipment Chapter 19: Property, Plant and Equipment

PROBLEM 19-34￦Change in Estimate￦ ￓ¹°¸­´°½￦¦½Ό￦ￌ¶¥§¸­³²￦Ϯ￙￟ￊ￦‫ܥ‬￦‫ڴڵ‬ϯ￦ ‫ڸ‬ϑ‫ڴڵ‬￦

￦
ￊ©´¶©§­¥¸­³²￦ ￦‫ڼڵڴڶ‬￦ ‫ڴڴں‬Ζ‫ڴڴڴ‬￦
￉³·¸￦ ‫ڼ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦ￊ©´¶©§­¥¸­³²￦ ￦ª­¶·¸￦½©¥¶￦Ϯ‫ڼ‬Ζ‫ڴڴڴ‬￦ϑ￦‫ڸ‬ϯ￦ ‫ڶ‬Ζ‫ڴڴڴ‬￦ ￦
￉¥¶¶½­²«￦º¥°¹©￦ ￦©²¨￦³ª￦ª­¶·¸￦½©¥¶￦ ‫ں‬Ζ‫ڴڴڴ‬￦ Requirement No. 2
ￊ­º­¨©¨￦¦½Ό￦￘©º­·©¨￦¶©±¥­²­²«￦¹·©ª¹°￦°­ª©￦Ϯ‫ڹ‬￦ ‫ڵ‬ϯ￦ ‫ڸ‬￦ ￉¥¶¶½­²«￦º¥°¹©￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڻڵڴڶ‬￦ ‫ڵ‬Ζ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
ￊ©´¶©§­¥¸­³²￦ ‫ڶ‬²¨￦½©¥¶￦ ￦ ￦ (C)￦ ‫ڵ‬Ζ‫ڴڴڹ‬￦ ￒ©··Ό￦￦ￊ©´¶©§­¥¸­³²￦ ￦‫ڼڵڴڶ‬￦ ‫ڴڴں‬Ζ‫ڴڴڴ‬￦
￉¥¶¶½­²«￦º¥°¹©￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦ ‫ڵ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
￦
￦
PROBLEM 19-35 Change in Estimate
￦ PROBLEM 19-36￦Fixed Asset Turnover￦
￉³·¸￦ ‫ڷ‬Ζ‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦ ￦

ￒ©··Ό￦ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦ ￦ ￒ©¸￦￞￦‫ܥ‬￦ￔ©¸￦ￌ­¼©¨￦ￇ··©¸￦¥¸￦¸¬©￦©²¨￦³ª￦‫ڼڵڴڶ‬￦

￦ σϮￖ‫ڷ‬Ζ‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦ ￦ￖ‫ڴڴڷ‬Ζ‫ڴڴڴ‬ϯ￦ϑ￦‫ڼ‬￦¼￦‫ڸ‬σ￦ ‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦ ￙¥°©·￦
ￌ­¼©¨￦¥··©¸￦¸¹¶²³º©¶￦‫ܥ‬￦
￉¥¶¶½­²«￦º¥°¹©￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦ ‫ڵ‬Ζ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦ ￇº©¶¥«©￦ￌ­¼©¨￦ￇ··©¸￦
￦
￦
ￖ‫ڵ‬Ζ‫ڴڼڸ‬Ζ‫ڴڴڴ‬￦
CASE NO. 1 ‫ڸ‬￦‫ܥ‬￦
Κ‫ڹ‬￦Ϯￖ‫ڴڶڷ‬Ζ‫ڴڴڴ‬￦‫ܩ‬￦￞ϯ￦
Requirement No. 1
ￖ‫ڵ‬Ζ‫ڴڼڸ‬Ζ‫ڴڴڴ‬￦
￉¥¶¶½­²«￦º¥°¹©￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڻڵڴڶ‬ ‫ڵ‬Ζ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦ ‫ڸ‬￦‫ܥ‬￦
ￒ©··Ό￦￘©·­¨¹¥°￦º¥°¹©￦ ‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦ ￖ‫ڴںڵ‬Ζ‫ڴڴڴ‬￦‫ܩ‬￦Κ‫¼ڹ‬￦
ￖ‫ڵ‬Ζ‫ڴڼڸ‬Ζ‫ڴڴڴ‬￦‫ܥ‬￦￦ ￖ‫ڴڸں‬Ζ‫ڴڴڴ‬￦‫ܩ‬￦‫¼ڶ‬￦
ￊ©´¶©§­¥¦°©￦¥±³¹²¸￦ ‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
ￊ­º­¨©¨￦¦½Ό￦￘©º­·©¨￦¶©±¥­²­²«￦¹·©ª¹°￦°­ª©￦￦ ‫ڶ‬￦ ￞￦‫ܥ‬￦￦ ￖ‫ڴڶڸ‬Ζ‫ڴڴڴ‬￦ (C)￦
ￊ©´¶©§­¥¸­³²￦ ￦‫ڼڵڴڶ‬￦ ‫ڴڹڻ‬Ζ‫ڴڴڴ‬￦ ￦

￦
PROBLEM 19-37￦Derecognition of PPE
Requirement No. 2 ￦
￉¥¶¶½­²«￦º¥°¹©￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڻڵڴڶ‬￦ ‫ڵ‬Ζ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦ ￏ²·¹¶¥²§©￦ￖ¶³§©©¨· ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦￦ￊ©´¶©§­¥¸­³²￦ ￦‫ڼڵڴڶ‬￦ ‫ڴڹڻ‬Ζ‫ڴڴڴ‬￦ ￒ©··Ό￦￉¥¶¶½­²«￦º¥°¹©￦σￖ‫ڴںڵ‬Ζ‫ڴڴڴ‬￦ ￦Ϯￖ‫ڴڶ‬Ζ‫ڴڴڴ‬￦¼￦‫ں‬ϑ‫ڶڵ‬ϯσ￦ ‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦
￉¥¶¶½­²«￦º¥°¹©￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦ ‫ڵ‬Ζ‫ڴڹڴ‬Ζ‫ڴڴڴ‬￦ ￍ¥­²￦³²￦¨­·´³·¥°￦￦ ￦ ￦ ￦ (D)￦ ‫ڴڹ‬Ζ‫ڴڴڴ‬￦
￦
￦

CASE NO. 2
COMPREHENSIVE PROBLEMS
Requirement No. 1
PROBLEM 19-38￦
￉¥¶¶½­²«￦º¥°¹©￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڻڵڴڶ‬￦ ‫ڵ‬Ζ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦ ￦

ￒ©··Ό￦￘©·­¨¹¥°￦º¥°¹©￦ ‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦ Question No. 1

ￊ©´¶©§­¥¦°©￦¥±³¹²¸￦ ‫ڵ‬Ζ‫ڴڹں‬Ζ‫ڴڴڴ‬￦ ￈©«Κ￦￈¥°¥²§©￦³ª￦¸¬©￦ￒ¥²¨￦ ￖ￦￦￦‫ڴڴڻ‬Ζ‫ڴڴڴ‬￦
ￊ­º­¨©¨￦¦½Ό￦￘©±¥­²­²«￦¹·©ª¹°￦°­ª©￦Ϯ￦‫ڼ‬￦ ‫ڸ‬ϯ ‫ڸ‬￦ ￉¥·¬￦´¥­¨￦ ‫ڶ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
ￊ©´¶©§­¥¸­³²￦ ￦‫ڼڵڴڶ‬￦ ‫ڶڵڸ‬Ζ‫ڴڴڹ‬￦ ￓ³¶¸«¥«©￦¥··¹±©¨￦ ‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￦ ￘©¥°¸³¶‫·ك‬￦§³±±­··­³²￦ ‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
Requirement No. 2 ￒ©«¥°￦ª©©·Ζ￦¶©¥°¸½￦¸¥¼©·￦¥²¨￦¨³§¹±©²¸¥¸­³²￦©¼´©²·©·￦ ‫ڴڹ‬Ζ‫ڴڴڴ‬￦
￉¥¶¶½­²«￦º¥°¹©￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڻڵڴڶ‬￦ ‫ڵ‬Ζ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦ ￇ±³¹²¸￦´¥­¨￦¸³￦¶©°³§¥¸©￦´©¶·³²·￦·µ¹¥¸¸­²«￦³²￦¸¬©￦´¶³´©¶¸½￦ ‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦￦ￊ©´¶©§­¥¸­³²￦ ￦‫ڼڵڴڶ‬￦ ‫ڶڵڸ‬Ζ‫ڴڴڹ‬￦ ￚ³¸¥°￦￉³·¸￦³ª￦¸¬©￦ￒ¥²¨￦ ￦ ￦ (B)￦ ￖ‫ڻ‬Ζ‫ڴڹں‬Ζ‫ڴڴڴ‬￦
￦
￉¥¶¶½­²«￦º¥°¹©￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬ ‫ڵ‬Ζ‫ڻڼڷ‬Ζ‫ڴڴڹ‬￦ Question No. 2
￦ ￈©«­²²­²«￦¦¥°¥²§©￦³ª￦¸¬©￦ￒ¥²¨￦ￏ±´¶³º©±©²¸￦ ￖ￦￦￦￦‫ڴڵ‬Ζ‫ڴڴڴ‬￦
CASE NO. 3 ￉³·¸￦³ª￦ª©²§­²«￦´¶³´©¶¸½￦ ‫ڴڵڵ‬Ζ‫ڴڴڴ‬￦
Requirement No. 1 ￚ³¸¥°￦§³·¸￦³ª￦ￒ¥²¨￦ￏ±´¶³º©±©²¸￦ (A) ￖ￦￦‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦
￉¥¶¶½­²«￦º¥°¹©￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڻڵڴڶ‬￦ ‫ڵ‬Ζ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦￘©·­¨¹¥°￦º¥°¹© ‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
ￊ©´¶©§­¥¦°©￦¥±³¹²¸￦ ‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
179 180
Chapter 19: Property, Plant and Equipment Chapter 19: Property, Plant and Equipment

Question No. 3 ￍ©²©¶¥°￦¦³¶¶³»­²«·Ό￦

￈©«Κ￦￈¥°¥²§©￦³ª￦¸¬©￦￈¹­°¨­²«￦ ￖ￦ ‫ڴڴڽ‬Ζ‫ڴڴڴ‬￦ ￘¥¸© ￖ¶­²§­´¥° ￏ²¸©¶©·¸
ￇ±³¹²¸￦¶©§³º©¶©¨￦ª¶³±￦·¥°º¥«©￦³ª￦¦¹­°¨­²«￦￦ Ϯ‫ڴڹڵ‬Ζ‫ڴڴڴ‬ϯ￦ ‫ܫڹڵ‬￦ ‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ ‫ڴڴں‬Ζ‫ڴڴڴ‬￦
￉³·¸￦³ª￦¸©¥¶­²«￦¨³»²￦¥²￦³°¨￦¦¹­°¨­²«￦ ‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦ ‫ܫڶڵ‬￦ ‫ں‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ ‫ڴڶڻ‬Ζ‫ڴڴڴ‬￦
ￇ±³¹²¸￦´¥­¨￦¸³￦§³²¸¶¥§¸³¶ ‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ ￚ³¸¥°￦ ‫ڴڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ ‫ڵ‬Ζ‫ڴڶڷ‬Ζ‫ڴڴڴ‬￦
￈¹­°¨­²«￦´©¶±­¸￦ ‫ڴڶ‬Ζ‫ڴڴڴ‬￦ ￦

ￋ¼§¥º¥¸­³²￦©¼´©²·©·￦ ‫ڴڹ‬Ζ‫ڴڴڴ‬￦ ￉¥´­¸¥°­¾¥¸­³²￦￘¥¸©￦Ϯￖ‫ڵ‬Ζ‫ڴڶڷ‬Ζ‫ڴڴڴ‬￦ϑ￦ￖ‫ڴڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬ϯ￦‫ܥ‬￦13.20%￦

￦

ￇ¶§¬­¸©§¸·‫ك‬￦ª©©·￦ ‫ڴڹ‬Ζ‫ڴڴڴ‬￦ ￝©­«¬¸©¨￦¥º©¶¥«©￦¦³¶¶³»­²«￦§³·¸Ό￦ ￦ ￦

ￚ³¸¥°￦§³·¸￦³ª￦¦¹­°¨­²« ￦ (A) ￖ‫ڶ‬Ζ‫ڴڽڽ‬Ζ‫ڴڴڴ‬￦ ￙´©§­ª­§￦¦³¶¶³»­²«· ￦ ￦
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￦￦ￇ§¸¹¥°￦¦³¶¶³»­²«￦§³·¸￦ ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦ ￦
Question No. 4
￦￦ￒ©··Ό￦ￏ²º©·¸±©²¸￦­²§³±©￦ ‫ڴڶ‬Ζ‫ڴڴڴ‬￦ ‫ڴڼڵ‬Ζ‫ڴڴڴ‬￦
￈©«Κ￦￈¥°¥²§©￦³ª￦¸¬©￦ￓ¥§¬­²©¶½￦ ￖ￦￦‫ڴڼڽ‬Ζ‫ڴڴڴ‬￦
ￍ©²©¶¥°￦¦³¶¶³»­²«·Ό￦ ￦ ￦
ￏ²º³­§©￦§³·¸￦³ª￦±¥§¬­²©¶½￦ ‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￝©­«¬¸©¨￦¥º©¶¥«©￦§¥¶¶½­²«￦¥±³¹²¸￦ ‫ڸ‬Ζ‫ڴڸڷ‬Ζ‫ڴڴڴ‬￦ ￦
ￌ¶©­«¬¸Ζ￦¹²°³¥¨­²«￦ ‫ڴں‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦ￖ¶­²§­´¥°￦¥±³¹²¸￦³ª￦￙´©§­ª­§￦¦³¶¶³»­²«·￦ ‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ ￦
￉¹·¸³±·￦¨¹¸­©· ‫ڴڸڵ‬Ζ‫ڴڴڴ‬￦
￝©­«¬¸©¨￦¥º©¶¥«©￦¶©°¥¸©¨￦¸³￦ￍ©²©¶¥°￦¦³¶¶³»­²«·￦ ‫ڶ‬Ζ‫ڴڸڷ‬Ζ‫ڴڴڴ‬￦ ￦
ￇ°°³»¥²§©·￦¨¹¶­²«￦­²·¸¥°°¥¸­³²·￦ ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
ￓ¹°¸­´°½￦¦½Ό￦￉¥´­¸¥°­¾¥¸­³²￦¶¥¸©￦ ‫ڷڵ‬Κ‫ܫڴڶ‬￦ ￦
ￚ³¸¥°￦§³·¸￦³ª￦±¥§¬­²©¶½￦ ￦ ￦ (B)￦ ￖ‫ڷ‬Ζ‫ڴڼڹ‬Ζ‫ڴڴڴ‬￦
ￓ¹°¸­´°½￦¦½Ό￦ￓ³²¸¬·ϑ‫ڶڵ‬￦ ‫ڵ‬￦ ‫ڼڴڷ‬Ζ‫ڴڼڼ‬￦
￦ ￝©­«¬¸©¨￦¥º©¶¥«©￦¦³¶¶³»­²«￦§³·¸Ό￦ ‫ڼڼڸ‬Ζ‫ڴڼڼ‬￦
Question No. 5 ￦
º·Κ￦ￇ§¸¹¥°￦¦³¶¶³»­²«￦§³·¸￦Ϯ‫ڵ‬Ζ‫ڴڶڷ‬Ζ‫ڴڴڶܩڴڴڴ‬Ζ‫ڴڴڴ‬ϯ￦ ￦ ‫ڵ‬Ζ‫ڴڶڹ‬Ζ‫ڴڴڴ‬￦
ￚ³¸¥°￦§³·¸￦³ª￦ￒ¥²¨￦ￏ±´¶³º©±©²¸￦ ￖ￦￦‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦
￉¥´­¸¥°­¾¥¦°©￦¦³¶¶³»­²«￦§³·¸￦(lower)￦ (B) ‫ڼڼڸ‬Ζ‫ڴڼڼ‬￦
ￚ³¸¥°￦§³·¸￦³ª￦¦¹­°¨­²«￦ ‫ڶ‬Ζ‫ڴڽڽ‬Ζ‫ڴڴڴ‬￦ ￦

ￚ³¸¥°￦§³·¸￦³ª￦±¥§¬­²©¶½￦ ‫ڷ‬Ζ‫ڴڼڹ‬Ζ‫ڴڴڴ‬￦ WEIGHTED AVERAGE IN 2018

ￚ³¸¥°￦¨©´¶©§­¥¦°©￦´¶³´©¶¸½￦ ￦ (A)￦ ￖ‫ں‬Ζ‫ڴڽں‬Ζ‫ڴڴڴ‬￦ Months
￦
Date Expenditures outstanding Average
￘³½¥°¸½￦´¥½±©²¸￦³²￦±¥§¬­²©·￦´¹¶§¬¥·©¨￦­²￦¸¬©￦¥±³¹²¸￦³ª￦ￖ‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦·¬³¹°¨￦¦©￦ ‫ڵڴ‬ϑ‫ڵڴ‬ϑ‫ڽڵڴڶ‬
Ϯ‫ڹ‬Ζ‫ڴںڻ‬Ζ‫ڼڼڸܩڴڴڴ‬Ζ‫ڴڼڼ‬ϯ￦ Є‫ں‬Ζ‫ڼڸڶ‬Ζ‫ڴڼڼ‬￦ ‫ڽ‬￦ ‫ںڹ‬Ζ‫ڽڷڶ‬Ζ‫ڴڶڽ‬￦
­ª￦¸¬©￦·¥±©￦­·￦¦¥·©¨￦³²￦¹²­¸·￦´¶³¨¹§©¨Κ￦ￎ³»©º©¶Ζ￦­ª￦¶³½¥°¸½￦´¥½±©²¸￦­·￦¦¥·©¨￦³²￦ ‫ڹڴ‬ϑ‫ڵڴ‬ϑ‫ڽڵڴڶ‬￦ ‫ڵ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦ ‫ڹ‬￦ ‫ں‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
¹²­¸·￦´¶³¨¹§©¨￦¥²¨￦·³°¨Ζ￦­¸￦·¬³¹°¨￦¦©￦¸¶©¥¸©¨￦¥·￦¥￦·©°°­²«￦©¼´©²·©Κ￦ ‫ڼڴ‬ϑ‫ڵڴ‬ϑ‫ڽڵڴڶ‬￦ ‫ڶ‬Ζ‫ڴڴڸ‬Ζ‫ڴڴڴ‬ ‫ڶ‬￦ ‫ڸ‬Ζ‫ڴڴڼ‬Ζ‫ڴڴڴ‬
￦ ￚ³¸¥°￦ ‫ڽ‬Ζ‫ڼڸڼ‬Ζ‫ڴڼڼ‬ ‫ڻں‬Ζ‫ڽڷڴ‬Ζ‫ڴڶڽ‬
SUMMARY OF ANSWERS: ￦
ￊ­º­¨©￦¦½￦ ￦ ￦ ‫ڽ‬￦
1. B 2. A 3. A 4. B 5. A
￝©­«¬¸©¨￦¥º©¶¥«©￦§¥¶¶½­²«￦¥±³¹²¸￦ ￦ ‫ڻ‬Ζ‫ڼڸڸ‬Ζ‫ڴڼڼ‬
￦
Єￚ³¸¥°￦©¼´©²¨­¸¹¶©·￦­²￦‫ڼڵڴڶ‬￦´°¹·￦§¥´­¸¥°­¾©¨￦¦³¶¶³»­²«￦§³·¸￦­²￦‫ڼڵڴڶ‬Κ￦
PROBLEM 19-39 Specific and General Borrowings ￦
￦

Question No. 1 and 2 ￝©­«¬¸©¨￦¥º©¶¥«©￦¦³¶¶³»­²«￦§³·¸Ό￦

WEIGHTED AVERAGE IN 2018 ￙´©§­ª­§￦¦³¶¶³»­²«·￦
Months ￦￦ￇ§¸¹¥°￦¦³¶¶³»­²«￦§³·¸ Ϯￖ‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڴڵ‬￦¼‫ڽ‬ϑ‫ڶڵ‬ϯ ‫ڴڹڵ‬Ζ‫ڴڴڴ‬
Date Expenditures outstanding Average ￦￦ￒ©··Ό￦ￏ²º©·¸±©²¸￦­²§³±©￦ Ο￦ ‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦
‫ڵڴ‬ϑ‫ڵڴ‬ϑ‫ڼڵڴڶ‬￦ ‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬ ‫ڶڵ‬￦ ‫ںڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬ ￍ©²©¶¥°￦¦³¶¶³»­²«·Ό￦
‫ڹڴ‬ϑ‫ڵڴ‬ϑ‫ڼڵڴڶ‬￦ ‫ڵ‬Ζ‫ڴںڶ‬Ζ‫ڴڴڴ‬￦ ‫ڼ‬￦ ‫ڴڵ‬Ζ‫ڴڼڴ‬Ζ‫ڴڴڴ‬￦ ￝©­«¬¸©¨￦¥º©¶¥«©￦§¥¶¶½­²«￦¥±³¹²¸￦ ‫ڻ‬Ζ‫ڼڸڸ‬Ζ‫ڴڼڼ‬
‫ڽڴ‬ϑ‫ڵڴ‬ϑ‫ڼڵڴڶ‬￦ ‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦ ‫ڸ‬￦ ‫ں‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ ￒ©··Ό￦ￖ¶­²§­´¥°￦¥±³¹²¸￦³ª￦￙´©§­ª­§￦¦³¶¶³»­²«·￦ ‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￚ³¸¥°￦ ‫ڹ‬Ζ‫ڴںڻ‬Ζ‫ڴڴڴ‬￦ ￦ ‫ڶڹ‬Ζ‫ڴڼڴ‬Ζ‫ڴڴڴ‬￦ ￝©­«¬¸©¨￦¥º©¶¥«©￦¶©°¥¸©¨￦¸³￦ￍ©²©¶¥°￦¦³¶¶³»­²«·￦ ‫ڹ‬Ζ‫ڼڸڸ‬Ζ‫ڴڼڼ‬￦
ￊ­º­¨©￦¦½￦ ￦ ￦ ‫ڶڵ‬￦ ￓ¹°¸­´°½￦¦½Ό￦￉¥´­¸¥°­¾¥¸­³²￦¶¥¸©￦ ‫ڷڵ‬Κ‫ܫڴڶ‬￦
￝©­«¬¸©¨￦¥º©¶¥«©￦§¥¶¶½­²«￦¥±³¹²¸￦ ￦ ‫ڸ‬Ζ‫ڴڸڷ‬Ζ‫ڴڴڴ‬￦ ￓ¹°¸­´°½￦¦½Ό￦ￓ³²¸¬·ϑ‫ڶڵ‬￦ ‫ڽ‬ϑ‫ڶڵ‬ ‫ڽڷڹ‬Ζ‫ڽڷڸ‬
￦ ￝©­«¬¸©¨￦¥º©¶¥«©￦¦³¶¶³»­²«￦§³·¸Ό￦ ‫ڽڼں‬Ζ‫ڽڷڸ‬
￙´©§­ª­§￦¦³¶¶³»­²«·￦Ϯ‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڴڵ‬ϯ￦ ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦ º·Κ￦ￇ§¸¹¥°￦¦³¶¶³»­²«￦§³·¸￦Ϯ‫ڶ‬Ζ‫ڴڸں‬Ζ‫ڴڴڴ‬￦¼￦‫ڼ‬ϑ‫ڶڵ‬ϯ￦ ‫ڵ‬Ζ‫ڴڶڹ‬Ζ‫ڴڴڴ‬￦
￦

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Chapter 19: Property, Plant and Equipment Chapter 19: Property, Plant and Equipment

￉¥´­¸¥°­¾¥¦°©￦¦³¶¶³»­²«￦§³·¸￦(lower)￦ (C) ‫ڽڼں‬Ζ‫ڽڷڸ‬￦ Question No. 5

￦
ￔ©¸￦§³·¸￦³ª￦¦¹­°¨­²«￦ ‫ڹ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬
Question No. 3 ￒ©··Ό￦ￊ©´¶©§­¥¸­³²￦ ￦‫ڼڵڴڶ‬￦ ‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦
ￇ§¸¹¥°￦¦³¶¶³»­²«￦§³·¸￦ ￦‫ڼڵڴڶ‬￦ ‫ڵ‬Ζ‫ڴڶڹ‬Ζ‫ڴڴڴ‬￦ ￉¥¶¶½­²«￦¥±³¹²¸￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦ ￦ (C)￦ ‫ڸ‬Ζ‫ڴڹڻ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦￉¥´­¸¥°­¾¥¦°©￦¦³¶¶³»­²«￦§³·¸￦ ￦‫ڼڵڴڶ‬￦ ‫ڼڼڸ‬Ζ‫ڴڼڼ‬￦
￦
ￏ²¸©¶©·¸￦©¼´©²·©￦￦ ￦ ￦ (C)￦ ‫ڵ‬Ζ‫ڵڷڴ‬Ζ‫ڴڶڵ‬￦
SUMMARY OF ANSWERS:
￦ 1. D 2. C 3. B 4. D 5. C
Question No. 4 ￦
ￇ§¸¹¥°￦¦³¶¶³»­²«￦§³·¸￦ ‫ڽڵڴڶ‬ ‫ڵ‬Ζ‫ڴڶڹ‬Ζ‫ڴڴڴ‬￦ ￦
ￒ©··Ό￦￉¥´­¸¥°­¾¥¦°©￦¦³¶¶³»­²«￦§³·¸￦ ￦‫ڽڵڴڶ‬￦ ‫ڽڼں‬Ζ‫ڽڷڸ‬￦ PROBLEM 19-41 Grants Related to Nondepreciable Assets￦
ￏ²¸©¶©·¸￦©¼´©²·©￦￦ ￦ ￦ (C)￦ ‫ڴڷڼ‬Ζ‫ڵںڹ‬￦ ￦

Question No. 1
￦
ￚ¬©￦§³±´¹¸¥¸­³²￦³ª￦¸¬©￦­²§³±©￦ª¶³±￦«³º©¶²±©²¸￦«¶¥²¸￦­·￦¥·￦ª³°°³»·Ό￦
Question No. 5
ￚ³¸¥°￦ª¥­¶￦º¥°¹©￦³ª￦¸¬©￦°¥²¨￦ ‫ڹ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￚ³¸¥°￦§³·¸Ζ￦‫ڼڵڴڶ‬￦ ‫ں‬Ζ‫ڼڸڶ‬Ζ‫ڴڼڼ‬￦
ￊ­º­¨©￦¦½￦¹·©ª¹°￦°­ª©￦³ª￦¸¬©￦¦¹­°¨­²« ‫ڴڵ‬￦
ￋ¼´©²¨­¸¹¶©·￦­²￦‫ڽڵڴڶ‬￦ ‫ڷ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦
ￇ¨¨Ό￦￉¥´­¸¥°­¾¥¦°©￦¦³¶¶³»­²«￦§³·¸￦ ‫ڽڵڴڶ‬￦ ‫ڽڼں‬Ζ‫ڽڷڸ‬ ￏ²§³±©￦ª¶³±￦«³º©¶²±©²¸￦«¶¥²¸￦ ￦ (B)￦ ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
ￚ³¸¥°￦§³·¸￦³ª￦¸¬©￦¦¹­°¨­²«￦￦ ￦ (B)￦ ‫ڴڵ‬Ζ‫ڼڷڹ‬Ζ‫ڽڵڷ‬￦ ￦
￦ Question No. 2
SUMMARY OF ANSWERS: ￉³·¸￦³ª￦ª¥§¸³¶½￦¦¹­°¨­²«￦ ‫ڴڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
1. B 2. C 3. C 4. C 5. B ￊ­º­¨©￦¦½Ό￦ￛ·©ª¹°￦°­ª©￦³ª￦¸¬©￦¦¹­°¨­²« ‫ڴڵ‬￦
￦ ￊ©´¶©§­¥¸­³² ￦ ￦ (C) ‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￦ ￦
PROBLEM 19-40 Grants Related to Depreciable Assets￦ Question No. 3
￦

Question No. 1 ￉³·¸￦³ª￦ª¥§¸³¶½￦¦¹­°¨­²«￦ ‫ڴڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦

ￚ¬©￦§³±´¹¸¥¸­³²￦³ª￦¸¬©￦­²§³±©￦ª¶³±￦«³º©¶²±©²¸￦«¶¥²¸￦­·￦¥·￦ª³°°³»·Ό￦ ￒ©··Ό￦ￍ³º©¶²±©²¸￦«¶¥²¸￦ ‫ڹ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￚ³¸¥°￦§¥·¬￦¶©§©­º©¨￦ ‫ڹڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ ￚ³¸¥°￦ ‫ڹڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￊ­º­¨©￦¦½Ό￦ￛ·©ª¹°￦°­ª©￦³ª￦¸¬©￦¦¹­°¨­²«￦ ‫ڴڶ‬￦ ￊ­º­¨©￦¦½Ό￦ￛ·©ª¹°￦°­ª©￦³ª￦¸¬©￦¦¹­°¨­²«￦ ‫ڴڵ‬￦
ￏ²§³±©￦ª¶³±￦«³º©¶²±©²¸￦«¶¥²¸￦ ￦ (D)￦ ‫ڵ‬Ζ‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦ ￊ©´¶©§­¥¸­³²￦ ￦ ￦ ￦ (D)￦ ‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 2 Question No. 4
￉³·¸￦³ª￦¦¹­°¨­²« ‫ڴڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ ￉³·¸￦³ª￦ª¥§¸³¶½￦¦¹­°¨­²«￦ ‫ڴڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￊ­º­¨©￦¦½Ό￦ￛ·©ª¹°￦°­ª©￦³ª￦¸¬©￦¦¹­°¨­²«￦ ‫ڴڶ‬￦ ￒ©··Ό￦ￊ©´¶©§­¥¸­³²￦ ￦‫ڼڵڴڶ‬￦ ‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￊ©´¶©§­¥¸­³²￦ ￦ ￦ ￦ (C)￦ ‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦ ￉¥¶¶½­²«￦¥±³¹²¸￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦ ￦ (A)￦ ‫ڼڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￦ ￦
Question No. 3 Question No. 5
￉³·¸￦³ª￦¦¹­°¨­²« ‫ڴڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ ￔ©¸￦§³·¸￦³ª￦ª¥§¸³¶½￦¦¹­°¨­²«￦ ‫ڹڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦ￍ³º©¶²±©²¸￦«¶¥²¸￦ ‫ڹڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ ￒ©··Ό￦ￊ©´¶©§­¥¸­³²￦ ￦‫ڼڵڴڶ‬￦ ‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
ￚ³¸¥°￦ ‫ڹ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ ￉¥¶¶½­²«￦¥±³¹²¸￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦ (B) ‫ڷڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
ￊ­º­¨©￦¦½Ό￦ￛ·©ª¹°￦°­ª©￦³ª￦¸¬©￦¦¹­°¨­²«￦ ‫ڴڶ‬￦ ￦
ￊ©´¶©§­¥¸­³²￦ ￦ ￦ ￦ (B)￦ ‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦ SUMMARY OF ANSWERS:
1. B 2. C 3. D 4. A 5. B
Question No. 4 ￦
￉³·¸￦³ª￦¦¹­°¨­²«￦ ‫ڴڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ ￦
ￒ©··Ό￦ￊ©´¶©§­¥¸­³²￦ ￦‫ڼڵڴڶ‬￦ ‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
￉¥¶¶½­²«￦¥±³¹²¸￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦ ￦ (D)￦ ‫ڼڶ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦

183 184
Chapter 19: Property, Plant and Equipment Chapter 19: Property, Plant and Equipment

PROBLEM 19-42￦ ￝©­«¬¸©¨￦¥º©¶¥«©￦¦³¶¶³»­²«￦§³·¸Ό￦ ￦ ￦

￦
￙´©§­ª­§￦¦³¶¶³»­²«· ￦ ￦
Question No. 1
￦￦ￇ§¸¹¥°￦¦³¶¶³»­²«￦§³·¸￦Ϯￖ‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڶڵ‬￦¼￦‫ڼ‬ϑ‫ڶڵ‬ϯ￦ ‫ڴڼ‬Ζ‫ڴڴڴ‬￦ ￦
￉³·¸￦³ª￦°¥²¨￦¥²¨￦³°¨￦¦¹­°¨­²«￦ ￖ‫ڵ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
￦￦ￒ©··Ό￦ￏ²º©·¸±©²¸￦­²§³±©￦ Ο￦ ‫ڴڼ‬Ζ‫ڴڴڴ‬￦
￘©¥°￦©·¸¥¸©￦¦¶³¯©¶‫·ك‬￦§³±±­··­³²￦ ‫ڶڻ‬Ζ‫ڴڴڴ‬￦
ￍ©²©¶¥°￦¦³¶¶³»­²«·Ό￦ ￦ ￦
ￒ©«¥°￦ª©©·￦ ‫ڶڵ‬Ζ‫ڴڴڴ‬￦
￝©­«¬¸©¨￦¥º©¶¥«©￦§¥¶¶½­²«￦¥±³¹²¸￦ ‫ڸ‬Ζ‫ڴڼں‬Ζ‫ڹڻڷ‬￦ ￦
ￚ­¸°©￦­²·¹¶¥²§©￦ ‫ںڷ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦ￖ¶­²§­´¥°￦¥±³¹²¸￦³ª￦￙´©§­ª­§￦¦³¶¶³»­²«·￦ ‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ ￦
￉³·¸￦³ª￦°¥²¨￦ ￦ ￦ ￦ (C)￦ ￖ‫ڵ‬Ζ‫ڴڶڷ‬Ζ‫ڴڴڴ‬￦
￝©­«¬¸©¨￦¥º©¶¥«©￦¶©°¥¸©¨￦¸³￦ￍ©²©¶¥°￦¦³¶¶³»­²«·￦ ‫ڷ‬Ζ‫ڴڼں‬Ζ‫ڹڻڷ‬￦ ￦
ￓ¹°¸­´°½￦¦½Ό￦￉¥´­¸¥°­¾¥¸­³²￦¶¥¸©￦ ‫ڴڵ‬Κ‫ܫܫڴڹ‬￦
Question No. 2 ￦
ￓ¹°¸­´°½￦¦½Ό￦ￓ³²¸¬·ϑ‫ڶڵ‬￦ ‫ڼ‬ϑ‫ڶڵ‬￦ ‫ڻڹڶ‬Ζ‫ںڶں‬￦
Months
￝©­«¬¸©¨￦¥º©¶¥«©￦¦³¶¶³»­²«￦§³·¸Ό￦ ￦ ‫ڻڷڷ‬Ζ‫ںڶں‬￦
Date Expenditures outstanding Average
º·Κ￦ￇ§¸¹¥°￦¦³¶¶³»­²«￦§³·¸￦Ϯￖ‫ڴںڽ‬Ζ‫ڴڴڴ‬￦¼￦‫ڼ‬￦ϑ￦‫ڶڵ‬ϯ￦ ￦ ‫ڴڸں‬Ζ‫ڴڴڴ‬￦
￐¥²¹¥¶½￦‫ڵ‬Ζ￦‫ڻڵڴڶ‬￦ ‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ ‫ڶڵ‬￦ ‫ڶڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￉¥´­¸¥°­¾¥¦°©￦¦³¶¶³»­²«￦§³·¸￦(lower)￦ (A) ‫ڻڷڷ‬Ζ‫ںڶں‬￦
ￇ´¶­°￦‫ڵ‬Ζ￦‫ڻڵڴڶ‬￦ ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦ ‫ڽ‬￦ ‫ڸ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
ￕ§¸³¦©¶￦‫ڵ‬Ζ￦‫ڻڵڴڶ‬ ‫ڴڴڼ‬Ζ‫ڴڴڴ‬ ‫ڷ‬￦ ‫ڶ‬Ζ‫ڴڴڸ‬Ζ‫ڴڴڴ‬
ￊ©§©±¦©¶￦‫ڵڷ‬Ζ￦‫ڻڵڴڶ‬￦ ‫ڴڴڽ‬Ζ‫ڴڴڴ‬￦ ‫ڴ‬￦ Ο￦ Question No. 4
ￚ³¸¥°￦ ‫ڷ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦ ‫ڼڵ‬Ζ‫ڴڴڽ‬Ζ‫ڴڴڴ‬￦ ￌ­¼©¨￦§³²·¸¶¹§¸­³²￦§³²¸¶¥§¸￦´¶­§©￦ ￖ‫ں‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￦
ￖ°¥²·Ζ￦·´©§­ª­§¥¸­³²·Ζ￦¥²¨￦¦°¹©´¶­²¸·￦ ‫ڶڸ‬Ζ‫ڴڴڴ‬
ￊ­º­¨©￦¦½￦ ￦ ￦ ‫ڶڵ‬￦
ￇ¶§¬­¸©§¸·‫ك‬￦ª©©·￦ ‫ڸںڵ‬Ζ‫ڴڴڴ‬￦
￝©­«¬¸©¨￦¥º©¶¥«©￦§¥¶¶½­²«￦¥±³¹²¸￦ ￦ ‫ڵ‬Ζ‫ڹڻڹ‬Ζ‫ڴڴڴ‬￦
￦
￘©±³º¥°￦³ª￦³°¨￦¦¹­°¨­²«￦ ‫ڼڴڵ‬Ζ‫ڴڴڴ‬￦
￉¥´­¸¥°­¾¥¸­³²￦￘¥¸©￦Ϯￖ‫ڴڸڼ‬Ζ‫ڴڴڴ‬￦ϑ￦ￖ‫ڼ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬ϯ￦‫ܥ‬￦10.50%￦ ￏ²¸©¶©·¸￦§¥´­¸¥°­¾©¨￦¨¹¶­²«￦‫ڻڵڴڶ‬ ‫ڴڼڵ‬Ζ‫ڹڻڷ‬
￦
ￏ²¸©¶©·¸￦§¥´­¸¥°­¾©¨￦¨¹¶­²«￦‫ڼڵڴڶ‬￦ ‫ڻڷڷ‬Ζ‫ںڶں‬￦
￝©­«¬¸©¨￦¥º©¶¥«©￦¦³¶¶³»­²«￦§³·¸Ό￦ ￦ ￦ ￉³·¸￦³ª￦¦¹­°¨­²«￦ ￦ ￦ ￦ (C)￦ ￖ‫ں‬Ζ‫ڶڷڼ‬Ζ‫ڵڴڴ‬￦
￙´©§­ª­§￦¦³¶¶³»­²«·￦ ￦ ￦
￦￦ￇ§¸¹¥°￦¦³¶¶³»­²«￦§³·¸￦Ϯￖ‫ڵ‬ￓ￦¼￦‫ܫڶڵ‬￦¼￦‫ڶڵ‬ϑ‫ڶڵ‬ϯ￦ ‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦ ￦ Question No. 5
￦￦ￒ©··Ό￦ￏ²º©·¸±©²¸￦­²§³±©￦ Ο￦ ‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦
ￏ²¸©¶©·¸￦§³·¸￦­²￦‫ڼڵڴڶ‬Ό￦ ￦
ￍ©²©¶¥°￦¦³¶¶³»­²«·Ό￦ ￦ ￦ ￦ ￙´©§­ª­§￦¦³¶¶³»­²«￦￦ ￖ￦￦￦￦￦‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦
￝©­«¬¸©¨￦¥º©¶¥«©￦§¥¶¶½­²«￦¥±³¹²¸￦ ‫ڵ‬Ζ‫ڹڻڹ‬Ζ‫ڴڴڴ‬￦ ￦ ￦￦ￍ©²©¶¥°￦¦³¶¶³»­²«￦ ‫ڴڸڼ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦ￖ¶­²§­´¥°￦¥±³¹²¸￦³ª￦￙´©§­ª­§￦¦³¶¶³»­²«·￦ ‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ ￦ ￚ³¸¥°￦­²¸©¶©·¸￦ ￖ￦￦￦￦￦‫ڴںڽ‬Ζ‫ڴڴڴ‬￦
￝©­«¬¸©¨￦¥º©¶¥«©￦¶©°¥¸©¨￦¸³￦ￍ©²©¶¥°￦¦³¶¶³»­²«·￦ ‫ڹڻڹ‬Ζ‫ڴڴڴ‬￦ ￦ ￒ©··Ό￦￉¥´­¸¥°­¾¥¦°©￦¦³¶¶³»­²«￦§³·¸￦­²￦‫ڼڵڴڶ‬ ‫ڻڷڷ‬Ζ‫ںڶں‬Κ‫ڹڶ‬￦
ￓ¹°¸­´°½￦¦½Ό ￉¥´­¸¥°­¾¥¸­³²￦¶¥¸©￦ ‫ڴڵ‬Κ‫ܫܫڴڹ‬￦ ￦ ￏ²¸©¶©·¸￦©¼´©²·©￦­²￦‫ڼڵڴڶ‬￦￦ (C) ￖ‫ڶڶں‬Ζ‫ڷڻڷ‬Κ‫ڹڻ‬￦
ￓ¹°¸­´°½￦¦½Ό￦ￓ³²¸¬·ϑ‫ڶڵ‬￦ ‫ڶڵ‬ϑ‫ڶڵ‬￦ ‫ڴں‬Ζ‫ڹڻڷ‬￦
￝©­«¬¸©¨￦¥º©¶¥«©￦¦³¶¶³»­²«￦§³·¸Ό￦ ‫ڴڼڵ‬Ζ‫ڹڻڷ‬￦
￦ Question No. 6
º·Κ￦ￇ§¸¹¥°￦¦³¶¶³»­²«￦§³·¸￦Ϯￖ‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦‫ܩ‬￦ￖ‫ڴڸڼ‬Ζ‫ڴڴڴ‬ϯ￦ ￦ ‫ڴںڽ‬Ζ‫ڴڴڴ‬￦
ￊ©´¶©§­¥¸­³²￦¶¥¸©￦Ϯ‫ܫڴڹڵ‬ϑ‫ڴڸ‬￦½©¥¶·ϯ￦‫ܥ‬￦3.75%￦ ￦
￉¥´­¸¥°­¾¥¦°©￦¦³¶¶³»­²«￦§³·¸￦(lower)￦ (A) ‫ڴڼڵ‬Ζ‫ڹڻڷ‬￦ ￦

ￚ³¸¥°￦¨©´¶©§­¥¸­³²￦©¼´©²·©￦Ϯ‫ں‬Ζ‫ڶڷڼ‬Ζ‫ڵڴڴ‬Κ‫ڹڶ‬￦¼￦‫ڷ‬Κ‫ܫڹڻ‬￦¼￦‫ڸ‬ϑ‫ڶڵ‬ϯ￦‫ܥ‬￦￦(B) ￦ ￖ￦￦￦￦￦￦￦￦‫ڸڼ‬Ζ‫ڴڴڹ‬￦
Question No. 3 ￦
Months SUMMARY OF ANSWERS:
Date Expenditures outstanding Average 1. C 2. A 3. A 4. C 5. C 6. B
￐¥²¹¥¶½￦‫ڵ‬Ζ￦‫ڼڵڴڶ‬￦ Є‫ڸ‬Ζ‫ڴڼڷ‬Ζ‫ڹڻڷ‬￦ ‫ڼ‬￦ ‫ڹڷ‬Ζ‫ڷڸڴ‬Ζ‫ڴڴڴ‬￦ ￦
ￓ¥½￦‫ڵ‬Ζ￦‫ڼڵڴڶ‬￦ ‫ڴڴں‬Ζ‫ڴڴڴ‬ ‫ڸ‬￦ ‫ڶ‬Ζ‫ڴڴڸ‬Ζ‫ڴڴڴ‬ ￦
￙©´¸©±¦©¶￦‫ڵ‬Ζ￦‫ڼڵڴڶ‬￦ ‫ڵ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦ Ο￦ Ο￦ PROBLEM 19-43

ￚ³¸¥°￦ ‫ڷ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦ ￦ ‫ڻڷ‬Ζ‫ڷڸڸ‬Ζ‫ڴڴڴ‬￦ Question No. 1
ￊ­º­¨©￦¦½￦ ￦ ‫ڼ‬ ￉³·¸￦Ϯ‫ڴڴڼ‬Ζ‫ڹڸܩڴڴڴ‬Ζ‫ڴڴڴ‬Ο‫ڹ‬Ζ‫ڴڴڴ‬ϯ￦ ‫ڴڸڼ‬Ζ‫ڴڴڴ‬￦
￝©­«¬¸©¨￦¥º©¶¥«©￦§¥¶¶½­²«￦¥±³¹²¸￦ ￦ ‫ڸ‬Ζ‫ڴڼں‬Ζ‫ڹڻڷ‬￦ ￒ©··￦￘©·­¨¹¥°￦ￜ¥°¹©￦ ‫ڴڸ‬Ζ‫ڴڴڴ‬￦
￦

ЄϮ‫ڷ‬Ζ‫ڴڴڶ‬Ζ‫ڴڼڵܩڴڴڴ‬Ζ‫ڵܩڹڻڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬ϯ￦ ￊ©´¶©§­¥¦°©￦§³·¸￦ ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦

￦ ￊ­º­¨©￦¦½￦ ‫ڹ‬￦
185 186

Chapter 19: Property, Plant and Equipment Chapter 19: Property, Plant and Equipment

ￊ©´¶©§­¥¸­³²￦ ￦ ￦ (B)￦ ‫ڴںڵ‬Ζ‫ڴڴڴ‬￦ ￓ¹°¸­´°½￦¦½￦ ‫ڼ‬ϑ‫ڶڵ‬￦

￦ ￊ©´¶©§­¥¸­³²￦ ￦ ￦ ￦ (B)￦ ‫ڷڹ‬Ζ‫ڷڷڷ‬￦
Question No. 2 ￦
￉³·¸￦Ϯ‫ڴڴڼ‬Ζ‫ڹڸܩڴڴڴ‬Ζ‫ڴڴڴ‬Ο‫ڹ‬Ζ‫ڴڴڴ‬ϯ￦ ‫ڴڸڼ‬Ζ‫ڴڴڴ‬￦ SUMMARY OF ANSWERS:
ￒ©··￦ￇ§§¹±¹°¥¸©¨￦ￊ©´¶©§­¥¸­³²￦Ϯ‫ڴںڵ‬Ζ‫ڴڴڴ‬￦¼￦‫ڷ‬ϯ￦ ‫ڴڶڷ‬Ζ‫ڴڴڴ‬￦ 1. B 2. A 3. D 4. D 5. B
￉¥¶¶½­²«￦¥±³¹²¸￦ ‫ڴڶڹ‬Ζ‫ڴڴڴ‬￦
ￒ©··￦²©»￦¶©·­¨¹¥°￦º¥°¹©￦ ‫ڴڻ‬Ζ‫ڴڴڴ‬￦
ￊ©´¶©§­¥¦°©￦§³·¸￦ ‫ڴڹڸ‬Ζ‫ڴڴڴ‬￦ PROBLEM 19-44

ￊ­º­¨©￦¦½￦¶©±¥­²­²«￦¹·©ª¹°￦°­ª©￦Ϯ‫ڹ‬Ο‫ڶ‬ϯ ‫ڷ‬￦ Question No. 1
ￊ©´¶©§­¥¸­³²￦ (A)￦ ‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦ ￙©°°­²« ￖ¶­§©￦ ￦ ￖ￦￦‫ڶڹ‬Ζ‫ڴڴڴ‬￦￦
ￒ©··￦￈³³¯￦º¥°¹©￦ ￦ ￦ ￦
Question No. 3 ￉³·¸￦ ￦ ￖ‫ڴڸڵ‬Ζ‫ڴڴڴ‬￦ ￦
￉³·¸￦￦ ‫ڴڻڶ‬Ζ‫ڴڴڴ‬￦ ￒ©··Ό￦ￇ§§¹±¹°¥¸©¨￦ￊ©´¶©§­¥¸­³²￦ ￦ ￦ ￦
ￒ©··￦ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²￦Ϯ‫ڴڻڶ‬Ζ‫ڴڴڴ‬ϑ‫ڸ‬￦¼￦‫ڼ‬ϑ‫ڶڵ‬ϯ￦ ‫ڹڸ‬Ζ‫ڴڴڴ‬￦ ￦￦ￛ´￦¸³￦‫ڵ‬ϑ‫ڵ‬ ￖ￦￦‫ڶڽ‬Ζ‫ڴڴڼ‬￦￦ ￦
ￚ³¸¥°￦ ‫ڹڶڶ‬Ζ‫ڴڴڴ‬￦ ￦￦ￌ¶³±￦￐¥²Κ￦‫ڵ‬Οￓ¥½￦‫ڵ‬￦ ￦ ￦ ￦
￉¥¶¶½­²«￦¥±³¹²¸￦³ª￦³°¨￦¸­¶©·￦Ϯ‫ڶڵ‬Ζ‫ڴڴڴ‬ΟϮ‫ڶڵ‬Ζ‫ڴڴڴ‬ϑ‫ڸ‬￦¼￦‫ڼ‬ϑ‫ڶڵ‬ϯ￦ Ϯ‫ڴڵ‬Ζ‫ڴڴڴ‬ϯ￦ ￦￦σϮ‫ڴڸڵ‬Ζ‫ڴڴڴ‬￦Ο‫ڶڵ‬Ζ‫ڴڴڸ‬ϯ￦¼￦‫ڹ‬ϑ‫ڹڹ‬σЄ￦ ￦￦￦￦‫ڵڵ‬Ζ‫ڴڴں‬￦￦ ￦Ϯ‫ڸڴڵ‬Ζ‫ڴڴڸ‬ϯ￦ ￦￦￦￦‫ڹڷ‬Ζ‫ڴڴں‬￦￦
￉³·¸￦³ª￦²©»￦¸­¶©·￦ ‫ڸڶ‬Ζ‫ڴڴڴ‬￦ ￍ¥­²￦³²￦·¥°©￦³ª￦±¥§¬­²©¶½￦ￊ (A) ￖ￦￦‫ںڵ‬Ζ‫ڴڴڸ‬￦￦
ￚ³¸¥°￦ ‫ڽڷڶ‬Ζ‫ڴڴڴ‬￦ ￦

ￔ³¸©Ό￦ￔ³￦¨©´¶©§­¥¸­³²￦­·￦¶©§³¶¨©¨￦­²￦¸¬©￦½©¥¶￦¥²￦¥··©¸￦­·￦´¹¶§¬¥·©¨Ζ￦¥²¨￦ª¹°°￦½©¥¶￦

¨©´¶©§­¥¸­³²￦­·￦´¶³º­¨©¨￦­²￦¸¬©￦½©¥¶￦¥²￦¥··©¸￦­·￦¨­·´³·©¨￦³ª￦
Depreciation
￦
ￓ³¸³¶￦º©¬­§°©Ό￦ ￦
Question No. 2
￙©´¸Κ￦‫ڵ‬Οￓ¥½￦‫ڴڷ‬Ζ￦‫ڽڵڴڶ‬￦Ϯ‫ڴڻڶ‬Ζ‫ڴڴڴ‬ϑ‫ڸ‬￦¼￦‫ڼ‬ϑ‫ڶڵ‬ϯ￦ ‫ڹڸ‬Ζ‫ڴڴڴ‬￦
ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²Ζ￦￘￦￐¥²￦‫ڵ‬￦ ￖ￦‫ڴڸڵ‬Ζ‫ڴڴڼ‬￦
￐¹²©￦‫ڵ‬Ο￙©´¸Κ￦‫ڴڷ‬￦Ϯ‫ڹڵڶ‬Ζ‫ڴڴڴ‬ϑ‫ڸ‬￦¼￦‫ڶڵ‬￦±³·Ο‫ڼ‬￦±³·￦¼￦‫ڸ‬￦±³·ϯ￦ ‫ڵڶ‬Ζ‫ڴڴڹ‬￦
ￇ¨¨Ό￦ￊ©´¶©§­¥¸­³²￦©¼´©²·© σϮ‫ڸڴڶ‬Ζ‫ڴڴڴ‬Ο‫ڶڵ‬Ζ‫ڴڴڴ‬ϯϑ‫ڹڵ‬Ζ‫ڴڴڴ‬￦¼￦‫ڶ‬Ζ‫ڴڴڵ‬σ￦ ￦￦￦￦￦￦‫ںڶ‬Ζ‫ڴڼڼ‬￦
ￚ½¶©·￦ª¶³±￦￐¹²©￦‫ڵ‬Ο￦￙©´¸￦‫ڴڷ‬￦Ϯ‫ڸڶ‬Ζ‫ڴڴڴ‬ϑ‫ڸڶ‬￦±³·￦¼￦‫ڸ‬￦±³·ϯ￦ ‫ڸ‬Ζ‫ڴڴڴ‬￦
ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²Ζ￦￘￦ￊ©§Κ￦‫ڵڷ‬￦ (B)￦ ￖ￦‫ڻںڵ‬Ζ‫ڴڼں‬￦
ￊ©´¶©§­¥¸­³²￦©¼´©²·©￦ ￦ ￦ (D)￦ ‫ڴڻ‬Ζ‫ڴڴڹ‬￦
￦
Question No. 3
Question No. 4 ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²Ζ￦ￏ￦￐¥²￦‫ڵ‬￦ ￖ￦‫ڴں‬Ζ‫ڴڴڴ‬￦
￦ Depreciable Divide Depreciation ￇ¨¨Ό￦ￊ©´¶©§­¥¸­³²￦©¼´©²·©￦σϮ‫ڴڶڷ‬Ζ‫ڴڴڴ‬Ο‫ڴں‬Ζ‫ڴڴڴ‬Ο‫ڴڶ‬Ζ‫ڴڴڴ‬ϯϑ‫ڴڵ‬σ￦ ￦￦￦‫ڸڶ‬Ζ‫ڴڴڴ‬￦
cost by exp ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²Ζ￦ￏ￦ￊ©§Κ￦‫ڵڷ‬￦ (C)￦ ￖ￦‫ڸڼ‬Ζ‫ڴڴڴ‬￦
Residual Useful ￦
Cost￦ Value￦ life￦ Question No. 4
ￇ­¶ª¶¥±©￦ ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦ ‫ڴڵ‬￦ ‫ڴڼ‬Κ‫ڴڴڴ‬￦ ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²Ζ￦ￇ￦￐¥²￦‫ڵ‬￦ ￖ￦￦￦￦‫ڸں‬Ζ‫ڴڴڴ‬￦
‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦ ‫ڴ‬￦ ½©¥¶·￦ ￇ¨¨Ό￦ￊ©´¶©§­¥¸­³²￦©¼´©²·©￦Ϯ‫ڴڶڷ‬Ζ‫ڴڴڴ‬Ο‫ڸں‬Ζ‫ڴڴڴ‬ϯ￦¼￦‫ܫڴڶ‬ ￦￦￦￦￦‫ڵڹ‬Ζ‫ڴڴڶ‬￦
ￏ²¸©¶­³¶ ‫ڴڴڵ‬Ζ‫ڴڴڴ‬ ‫ڴڵ‬￦ ‫ڴڵ‬Ζ‫ڴڴڴ‬￦ ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²Ζ￦ￇ￦ￊ©§Κ￦‫ڵڷ‬￦ (A)￦ ￖ￦‫ڹڵڵ‬Ζ‫ڴڴڶ‬￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦ ‫ڴ‬￦ ½©¥¶·￦ ￦
ￋ²«­²©·￦ ¥²¨￦ ‫ڴڻڷ‬Ζ‫ڴڴڴ‬￦ ‫ڸڻ‬Ζ‫ڴڴڴ‬￦ Question No. 5
¶³¸¥¶½￦¦°¥¨©·￦ ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦ ‫ڴڷ‬Ζ‫ڴڴڴ‬￦ ‫ڹ‬￦½©¥¶·￦ ￊ©´¶©§­¥¸­³²￦©¼´©²·©￦³²￦ￓ¥§¬­²©¶½Ό￦ ￦
ￏ²·´©§¸­³²￦ ‫ڴڸڶ‬Ζ‫ڴڴڴ‬￦ ‫ڴ‬￦ ‫ڴڸڶ‬Ζ‫ڷ ڴڴڴ‬￦½©¥¶· ‫ڴڼ‬Ζ‫ڴڴڴ‬￦ ￊ￦Ϯ·©©￦§³±´¹¸¥¸­³²￦­²￦²³Κ￦‫ڵ‬ϯ￦ ￖ￦￦￦￦‫ڵڵ‬Ζ‫ڴڴں‬￦
ￚ³¸¥° ￦ ￦ ‫ڸڸڶ‬Ζ‫ڴڴڴ‬￦ ￘￦Ϯ·©©￦§³±´¹¸¥¸­³²￦­²￦²³Κ￦‫ڶ‬ϯ￦ ‫ںڶ‬Ζ‫ڴڼڼ‬￦
ￏ￦Ϯ·©©￦§³±´¹¸¥¸­³²￦­²￦²³Κ￦‫ڷ‬ϯ￦ ‫ڸڶ‬Ζ‫ڴڴڴ‬￦
Question No. 5 ￇ￦Ϯ·©©￦§³±´¹¸¥¸­³²￦­²￦²³Κ￦‫ڸ‬ϯ￦ ‫ڵڹ‬Ζ‫ڴڴڶ‬￦
￉³·¸￦￦ ‫ڴڼڶ‬Ζ‫ڴڴڴ‬￦ ￔ￦Ϯ‫ڼڼ‬Ζ‫ڴڴڴ‬ϑ‫ܫڴڶ‬ϯ￦ ￦￦￦￦￦￦‫ڻڵ‬Ζ‫ڴڴں‬￦
ￒ©··￦￘©·­¨¹¥°￦ￜ¥°¹©￦ ‫ڴڸ‬Ζ‫ڴڴڴ‬￦ ￚ³¸¥°￦¨©´¶©§­¥¸­³²￦©¼´©²·© (D)￦ ￖ￦￦‫ڵڷڵ‬Ζ‫ڴڼڶ‬￦
ￊ©´¶©§­¥¦°©￦§³·¸￦ ‫ڴڸڶ‬Ζ‫ڴڴڴ‬￦

SUMMARY OF ANSWERS:
ￊ­º­¨©￦¦½￦ ‫ڷ‬￦
1. A 2. B 3. C 4. A 5. D
187 188
Chapter 19: Property, Plant and Equipment Chapter 19: Property, Plant and Equipment

PROBLEM 19-45 Component Depreciation PROBLEM 19-46

￦

Question No. 1 Question No. 1

ￖ¹¶§¬¥·©￦³ª￦¦³¸¸°­²«￦´°¥²¸￦ ￖ‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦ ￦ￌ¥­¶￦º¥°¹©￦ ‫ڵ‬Ζ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
ￊ©°­º©¶½￦¥²¨￦­²·¸¥°°¥¸­³²￦Ϯ‫ڴڹڻ‬Ζ‫ڴڴڴ‬￦¼￦‫ڵ‬ϑ‫ڷ‬ϯ￦ ‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦ ￒ©«¥°￦ª©©·￦ ‫ڴڹ‬Ζ‫ڴڴڴ‬￦
ￚ©·¸­²«￦Ϯ‫ڷڷ‬Ζ‫ڴڴڴ‬ϑ‫ڷ‬ϯ￦ ￦￦￦￦￦￦￦￦‫ڵڵ‬Ζ‫ڴڴڴ‬￦ ￘©±³¨©°­²«￦§³·¸￦ ‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
ￚ³¸¥°￦§³·¸￦³ª￦©²«­²©￦ ￦ ￦ (C)￦ ￖ‫ڵ‬Ζ‫ڵںڻ‬Ζ‫ڴڴڴ‬￦ ￚ³¸¥°￦§³·¸￦³ª￦¦¹­°¨­²«￦ ￦ ￦ (C)￦ ‫ڵ‬Ζ‫ڴڹڹ‬Ζ‫ڴڴڴ‬￦

Question No. 2 Question No. 2
ￖ¹¶§¬¥·©￦³ª￦¦³¸¸°­²«￦´°¥²¸￦ ￖ‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ ￌ¥­¶￦º¥°¹©￦³ª￦¸¬©￦¥··©¸￦¶©§©­º©¨￦ ￦ ‫ڵ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
ￊ©°­º©¶½￦¥²¨￦­²·¸¥°°¥¸­³²￦Ϯ‫ڴڹڻ‬Ζ‫ڴڴڴ‬￦¼￦‫ڵ‬ϑ‫ڷ‬ϯ￦ ‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦ ￒ©··Ό￦￉¥·¬￦´¥­¨￦ ￦ ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
ￚ©·¸­²«￦Ϯ‫ڷڷ‬Ζ‫ڴڴڴ‬ϑ‫ڷ‬ϯ￦ ￦￦￦￦￦￦￦￦‫ڵڵ‬Ζ‫ڴڴڴ‬￦ ￌ¥­¶￦º¥°¹©￦³ª￦¸¬©￦¥··©¸￦«­º©²￦ ￦ ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
ￚ³¸¥°￦§³·¸￦³ª￦§³²º©½³¶￦¦©°¸￦¥²¨￦ª­¸¸­²«·￦ (C) ‫ڶ‬Ζ‫ڵںڶ‬Ζ‫ڴڴڴ‬￦ ￒ©··Ό￦￈³³¯￦º¥°¹©￦³ª￦¸¬©￦¥··©¸￦«­º©²￦ ￦
￦ ￦￦￉³·¸￦ ‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ ￦
Question No. 3 ￦￦ￒ©··Ό￦ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²￦Ϯ‫ڵ‬ￓϑ‫ڴڵ‬￦¼￦‫ڷ‬Κ‫ڹ‬ϯ￦ ‫ڴڹڷ‬Ζ‫ڴڴڴ‬￦ ‫ڴڴڴڴڹں‬￦
ￖ¹¶§¬¥·©￦³ª￦¦³¸¸°­²«￦´°¥²¸￦ ￖ￦￦￦‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦ ￍ¥­²￦³²￦©¼§¬¥²«©￦ ￦ ￦ (A)￦ ‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦
ￊ©°­º©¶½￦¥²¨￦­²·¸¥°°¥¸­³²￦Ϯ‫ڴڹڻ‬Ζ‫ڴڴڴ‬￦¼￦‫ڵ‬ϑ‫ڷ‬ϯ￦ ‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦

ￚ©·¸­²«￦Ϯ‫ڷڷ‬Ζ‫ڴڴڴ‬ϑ‫ڷ‬ϯ￦ ￦￦￦￦￦￦￦￦‫ڵڵ‬Ζ‫ڴڴڴ‬￦
Question No. 3
ￚ³¸¥°￦§³·¸￦³ª￦³¹¸©¶￦·¸¶¹§¸¹¶©￦ (C) ￖ‫ڵ‬Ζ‫ڵںڴ‬Ζ‫ڴڴڴ‬￦
ￕªª­§©￦¦¹­°¨­²«￦ￔ³Κ￦‫ڵ‬￦Ϯ‫ڴڸڽ‬Ζ‫ڴڴڴ‬ϑ‫ڻ‬ϯ￦ ‫ڹڷڵ‬Ζ‫ڴڴڴ‬￦
￦
ￕªª­§©￦¦¹­°¨­²«￦ￔ³Κ￦‫ڶ‬￦Ϯ‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬ϑ‫ڴڵ‬￦¼￦‫ں‬ϑ‫ڶڵ‬ϯ￦ ‫ڴڹ‬Ζ‫ڴڴڴ‬￦
Question No. 4
ￕªª­§©￦¦¹­°¨­²«￦ￔ³Κ￦‫ڷ‬￦Ϯ‫ڵ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬ϑ‫ڸ‬￦¼￦‫ں‬ϑ‫ڶڵ‬ϯ￦ ‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦
ￊ©´¶©§­¥¸­³²￦³ª￦§³±´³²©²¸￦³ª￦´°¥²¸Ό ￦
ￌ¥§¸³¶½￦¦¹­°¨­²« Ϯ‫ڵ‬Ζ‫ڴڹڹ‬Ζ‫ڴڴڴ‬ϑ‫ڴڵ‬ϯ￦ ‫ڹڹڵ‬Ζ‫ڴڴڴ‬￦
￦￦￦ￋ²«­²©￦‫ܥ‬￦Ϯ‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦‫ܩ‬￦‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦‫ܩ‬￦‫ڵڵ‬Ζ‫ڴڴڴ‬￦ ￦‫ڴڴڹ‬Ζ‫ڴڴڴ‬ϯ￦ϑ￦‫ڹ‬￦½©¥¶·￦¼￦
ￚ³¸¥°￦ￊ©´¶©§­¥¸­³²￦©¼´©²·©￦ ￦ (C)￦ ‫ڴڽڸ‬Ζ‫ڴڴڴ‬￦
‫ڵڵ‬ϑ‫ڶڵ‬￦ ‫ڵڷڶ‬Ζ‫ڷڼڵ‬￦ ￦
￦￦￉³²º©½³¶￦¦©°¸￦©¸§￦‫ܥ‬￦Ϯ‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦‫ܩ‬￦‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦‫ܩ‬￦‫ڵڵ‬Ζ‫ڴڴڴ‬￦ ￦‫ڴ‬ϯ￦ϑ￦‫ڼ‬￦½©¥¶·￦ ￉³·¸￦³ª￦³ªª­§©￦¦¹­°¨­²«￦ￔ³Κ￦‫ڵ‬￦ ‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
¼￦‫ڵڵ‬ϑ‫ڶڵ‬￦ ‫ڽڹڶ‬Ζ‫ڷڻڴ‬￦ ￒ©··Ό￦ￇ§§¹±¹°¥¸©¨￦ￊ©´¶©§­¥¸­³²￦ ‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
￦￦ￕ¹¸©¶￦ ·¸¶¹§¸¹¶©￦ ‫ܥ‬￦ Ϯ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦ ‫ܩ‬￦ ‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦ ‫ܩ‬￦ ‫ڵڵ‬Ζ‫ڴڴڴ‬￦ ￦ ‫ڴڹ‬Ζ‫ڴڴڴ‬ϯ￦ ϑ￦ ‫ڷ‬￦ ￈³³¯￦º¥°¹©￦ ‫ڴڴڻ‬Ζ‫ڴڴڴ‬￦
½©¥¶·￦¼￦‫ڵڵ‬ϑ‫ڶڵ‬￦ ￦￦￦￦￦‫ڼڴڷ‬Ζ‫ڻڵڽ‬￦ ￇ¨¨Ό￦ￓ¥®³¶￦­±´¶³º©±©²¸· ‫ڹڸڶ‬Ζ‫ڴڴڴ‬￦
ￚ³¸¥°￦¨©´¶©§­¥¸­³²￦³ª￦´°¥²¸ (A) ￖ￦￦‫ڽڽڻ‬Ζ‫ڷڻڵ‬￦ ￚ³¸¥°￦ ‫ڹڸڽ‬Ζ‫ڴڴڴ‬￦
￦

ￊ©´¶©§­¥¸­³²￦·¸¥¶¸·￦ª¶³±￦¸¬©￦¨¥¸©￦¸¬¥¸￦¸¬©￦¥··©¸￦»¥·￦¥º¥­°¥¦°©￦ª³¶￦¹·©Ό￦ￌ©¦¶¹¥¶½￦
‫ڵ‬Ζ￦‫ڼڵڴڶ‬Κ￦ Question No. 4
￦ ￏ²§³±©￦ª¶³±￦«³º©¶²±©²¸￦«¶¥²¸￦Ϯ‫ڵ‬Ζ‫ڴڴڸ‬Ζ‫ڴڴڴ‬ϑ‫ڴڵ‬ϯ￦ (A)￦ ‫ڴڸڵ‬Ζ‫ڴڴڴ‬￦
Question No. 5
ￊ©´¶©§­¥¸­³²￦³ª￦§³±´³²©²¸￦³ª￦´°¥²¸Ό￦ ￦ Question No. 5
￦￦￦ￋ²«­²©￦‫ܥ‬￦Ϯ‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦‫ܩ‬￦‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦‫ܩ‬￦‫ڵڵ‬Ζ‫ڴڴڴ‬￦ ￦‫ڴڴڹ‬Ζ‫ڴڴڴ‬ϯ￦ϑ￦‫ڹ‬￦½©¥¶· ‫ڶڹڶ‬Ζ‫ڴڴڶ‬￦ ￚ³¸¥°￦¨©´¶©§­¥¦°©￦§³·¸￦ ‫ڹڸڽ‬Ζ‫ڴڴڴ‬￦
￦￦￉³²º©½³¶￦¦©°¸￦©¸§￦‫ܥ‬￦Ϯ‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦‫ܩ‬￦‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦‫ܩ‬￦‫ڵڵ‬Ζ‫ڴڴڴ‬￦ ￦‫ڴ‬ϯ￦ϑ￦‫ڼ‬￦½©¥¶·￦ ‫ڶڼڶ‬Ζ‫ڹڶں‬￦ ￒ©··Ό￦￙¹¦·©µ¹©²¸￦¨©´¶©§­¥¸­³²￦ ‫ڹڷڵ‬Ζ‫ڴڴڴ‬￦
￦￦ￕ¹¸©¶￦ ·¸¶¹§¸¹¶©￦ ‫ܥ‬￦ Ϯ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦ ‫ܩ‬￦ ‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦ ‫ܩ‬￦ ‫ڵڵ‬Ζ‫ڴڴڴ‬￦ ￦ ‫ڴڹ‬Ζ‫ڴڴڴ‬ϯ￦ ϑ￦ ‫ڷ‬￦ ￈³³¯￦º¥°¹©￦ ￦ ￦ ￦ (A)￦ ‫ڴڵڼ‬Ζ‫ڴڴڴ‬￦
½©¥¶·￦ ￦￦￦￦‫ڻڷڷ‬Ζ‫ڴڴڴ‬￦ ￦
ￚ³¸¥°￦¨©´¶©§­¥¸­³²￦³ª￦´°¥²¸￦ ￦ (B)￦ ￖ￦￦‫ڵڻڼ‬Ζ‫ڹڶڼ‬￦ SUMMARY OF ANSWERS:
￦ 1. C 2. A 3. C 4. A 5. A
SUMMARY OF ANSWERS: ￦
1. C 2. C 3. C 4. A 5. B ￦

189 190

Chapter 19: Property, Plant and Equipment Chapter 19: Property, Plant and Equipment

PROBLEM 19-47 ￍ©²©¶¥°￦¦³¶¶³»­²«·Ό￦

￦
￝©­«¬¸©¨￦¥º©¶¥«©￦§¥¶¶½­²«￦¥±³¹²¸￦ ‫ڴڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬
Question No. 1
ￒ©··Ό￦ￖ¶­²§­´¥°￦¥±³¹²¸￦³ª￦￙´©§­ª­§￦¦³¶¶³»­²«·￦ ‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
Months
￝©­«¬¸©¨￦¥º©¶¥«©￦¶©°¥¸©¨￦¸³￦ￍ©²©¶¥°￦¦³¶¶³»­²«·￦ ‫ڼ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
Date Expenditures outstanding Average
ￓ¹°¸­´°½￦¦½Ό￦￉¥´­¸¥°­¾¥¸­³²￦¶¥¸©￦ ‫ܫڶڵ‬￦
￐¥²¹¥¶½￦‫ڵ‬Ζ￦‫ڻڵڴڶ‬ ‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬ ‫ڶڵ‬￦ ‫ڸڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬
ￓ¹°¸­´°½￦¦½Ό￦ￓ³²¸¬·ϑ‫ڶڵ‬￦ ‫ڶڵ‬ϑ‫ڶڵ‬ ‫ڴںڽ‬Ζ‫ڴڴڴ‬
￐¹°½￦‫ڵ‬Ζ￦‫ڻڵڴڶ‬￦ ‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ ‫ں‬￦ ‫ڸڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￝©­«¬¸©¨￦¥º©¶¥«© ¦³¶¶³»­²«￦§³·¸Ό￦ ‫ڵ‬Ζ‫ڴںڵ‬Ζ‫ڴڴڴ‬
ￔ³º©±¦©¶￦‫ڵ‬Ζ￦‫ڻڵڴڶ‬￦ ‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ ‫ڶ‬￦ ‫ں‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
º·Κ￦ￇ§¸¹¥°￦¦³¶¶³»­²«￦§³·¸￦￦ ‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￚ³¸¥°￦ ‫ڽ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ ‫ڸڹ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￉¥´­¸¥°­¾¥¦°©￦¦³¶¶³»­²«￦§³·¸￦(lower)￦ ‫ڵ‬Ζ‫ڴںڵ‬Ζ‫ڴڴڴ‬￦
ￊ­º­¨©￦¦½￦ ￦ ￦ ‫ڼ‬￦
￝©­«¬¸©¨￦¥º©¶¥«©￦§¥¶¶½­²«￦¥±³¹²¸￦ ￦ ‫ڸ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦ ￦
￦ Question No. 3
￝©­«¬¸©¨￦¥º©¶¥«©￦¦³¶¶³»­²«￦§³·¸Ό￦ ￦ ￦ ￉³·¸￦³ª￦ￓ¥§¬­²©¶½￦¥²¨￦ￋµ¹­´±©²¸￦ ‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￙´©§­ª­§￦¦³¶¶³»­²«· ￦ ￦ ￓ¹°¸­´°½￦¦½Ό￦ￌ¶¥§¸­³²￦ ‫ڷ‬ϑ‫ڹڵ‬￦
￦￦ￇ§¸¹¥°￦¦³¶¶³»­²«￦§³·¸￦Ϯ‫ڶ‬ￓ￦¼￦‫ܫڴڵ‬￦¼￦‫ڶڵ‬ϑ‫ڶڵ‬ϯ￦ ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦ ￦ ￊ©´¶©§­¥¸­³²￦ ￦ ￦ ￦ (A)￦ ‫ڴڴں‬Ζ‫ڴڴڴ‬￦
￦￦ￒ©··Ό￦ￏ²º©·¸±©²¸￦­²§³±©￦ Ο￦ ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦ ￦

ￍ©²©¶¥°￦¦³¶¶³»­²«·Ό￦ ￙￟ￊ￦­·￦‫ڹڵ‬￦½©¥¶·￦¥²¨￦¹·©ª¹°￦°­ª©￦­·￦‫ڹ‬￦½©¥¶·Κ￦
￦ ￦ ￦
￝©­«¬¸©¨￦¥º©¶¥«©￦§¥¶¶½­²«￦¥±³¹²¸￦ ‫ڸ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦ ￦
ￒ©··Ό￦ￖ¶­²§­´¥°￦¥±³¹²¸￦³ª￦￙´©§­ª­§￦¦³¶¶³»­²«·￦ ‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ Question No. 4
￦ ￊ©´¶©§­¥¸­³²￦ ¶©±¥­²­²«￦¨©°­º©¶½￦¸¶¹§¯￦Ϯ·©©￦¦©°³»ϯ ‫ڸڵڵ‬Ζ‫ڴڴڴ‬￦
￝©­«¬¸©¨￦¥º©¶¥«©￦¶©°¥¸©¨￦¸³￦ￍ©²©¶¥°￦¦³¶¶³»­²«·￦ ‫ڶ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦ ￦ ￊ©´¶©§­¥¸­³²￦ ￦³º©¶¬¥¹°©¨￦¨©°­º©¶½￦¸¶¹§¯￦Ϯ·©©￦¦©°³»ϯ￦ ‫ڴڷ‬Ζ‫ڴڴڴ‬￦
ￓ¹°¸­´°½￦¦½Ό￦￉¥´­¸¥°­¾¥¸­³²￦¶¥¸©￦ ‫ܫڶڵ‬￦ ￦ ￊ©´¶©§­¥¸­³²￦ ￦²©»￦¨©°­º©¶½￦¸¶¹§¯￦Ϯ·©©￦¦©°³»ϯ￦ ‫ڸڶ‬Ζ‫ڴڴڴ‬￦
ￓ¹°¸­´°½￦¦½Ό￦ￓ³²¸¬·ϑ‫ڶڵ‬￦ ‫ڶڵ‬ϑ‫ڶڵ‬￦ ‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
￝©­«¬¸©¨￦¥º©¶¥«©￦¦³¶¶³»­²«￦§³·¸Ό￦ ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦ ￚ³¸¥°￦¨©´¶©§­¥¸­³²￦³²￦¨©°­º©¶½￦¸¶¹§¯￦ (B)￦ ‫ڼںڵ‬Ζ‫ڴڴڴ‬￦
￦
º·Κ￦ￇ§¸¹¥°￦¦³¶¶³»­²«￦§³·¸￦￦ ‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￦
￉¥´­¸¥°­¾¥¦°©￦¦³¶¶³»­²«￦§³·¸￦(lower)￦ (D) ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦ Delivery truck:
￉³·¸￦ ‫ڵ‬Ζ‫ڶڹڵ‬Ζ‫ڴڴڴ‬￦
￦
ￒ©··Ό￦ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²￦ ‫ڶڷڸ‬Ζ‫ڴڴڴ‬￦
Question No. 2
￉¥¶¶½­²«￦º¥°¹©￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڻڵڴڶ‬￦ ‫ڴڶڻ‬Ζ‫ڴڴڴ‬￦
ￚ³¸¥°￦©¼´©²¨­¸¹¶©·￦ ￦‫ڻڵڴڶ‬￦ ‫ڽ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦￉¥¶¶½­²«￦º¥°¹©￦³ª￦³º©¶¬¥¹°©¨￦¸¶¹§¯￦ ‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦
ￚ³¸¥°￦©¼´©²¨­¸¹¶©·￦Ο ‫ڼڵڴڶ‬￦ ‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￈¥°¥²§©￦ ‫ڴڻڹ‬Ζ‫ڴڴڴ‬￦
￉¥´­¸¥°­¾©¨￦¦³¶¶³»­²«￦§³·¸￦Ο￦‫ڻڵڴڶ‬￦ ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
ￊ­º­¨©￦¦½Ό￦￘©±¥­²­²«￦¹·©ª¹°￦°­ª©￦Ϯ‫ڼ‬Ο‫ڷ‬ϯ￦ ‫ڹ‬￦
￉¥´­¸¥°­¾©¨￦¦³¶¶³»­²«￦§³·¸￦ ￦‫ڼڵڴڶ‬￦Ϯ·©©￦§³±´¹¸¥¸­³²￦¦©°³»ϯ￦ ‫ڵ‬Ζ‫ڴںڵ‬Ζ‫ڴڴڴ‬￦
ￊ©´¶©§­¥¸­³²￦³²￦¶©±¥­²­²«￦¨©°­º©¶½￦¸¶¹§¯￦ ‫ڸڵڵ‬Ζ‫ڴڴڴ‬￦
ￚ³¸¥°￦§³·¸￦³ª￦¦¹­°¨­²«￦ ￦ ￦ ￦ (C)￦ ‫ڵڵ‬Ζ‫ڴںں‬Ζ‫ڴڴڴ‬￦

￦
Overhauled delivery truck:
Months
￉³·¸￦ ￖ‫ڴڸڶ‬Ζ‫ڴڴڴ‬￦
Date Expenditures outstanding Average
ￒ©··Ό￦ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²￦Ϯￖ‫ڴڸڶ‬Ζ‫ڴڴڴ‬￦ϑ￦‫ڼ‬￦¼￦‫ڷ‬ϯ￦ ‫ڴڽ‬Ζ‫ڴڴڴ‬￦
￐¥²¹¥¶½￦‫ڵ‬Ζ￦‫ڼڵڴڶ‬￦ Є‫ڽ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦ ‫ڶڵ‬￦ ‫ڸڵڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￉¥¶¶½­²«￦º¥°¹©￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڻڵڴڶ‬￦ ‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦
￐¹°½￦‫ڵ‬Ζ￦‫ڼڵڴڶ‬￦ ‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ ‫ں‬￦ ‫ں‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￇ¨¨Ό￦ￕº©¶¬¥¹°­²«￦§³·¸￦ ‫ڴں‬Ζ‫ڴڴڴ‬￦
ￚ³¸¥°￦ ‫ڴڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬ ‫ڴڶڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￇ¨®¹·¸©¨￦§¥¶¶½­²«￦º¥°¹©￦ ￦‫ڵڴ‬ϑ‫ڵڴ‬ϑ‫ڼڵڴڶ‬￦ ‫ڴڵڶ‬Ζ‫ڴڴڴ‬￦
ￊ­º­¨©￦¦½￦ ￦ ￦ ‫ڶڵ‬￦ ￊ­º­¨©￦¦½Ό￦￘©º­·©¨￦¶©±¥­²­²«￦¹·©ª¹°￦°­ª©￦Ϯ‫ڹ‬￦‫ܩ‬￦‫ڶ‬ϯ￦ ‫ڻ‬￦
￝©­«¬¸©¨￦¥º©¶¥«©￦§¥¶¶½­²«￦¥±³¹²¸￦ ‫ڴڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ ￊ©´¶©§­¥¸­³²￦³²￦³º©¶¬¥¹°©¨￦¨©°­º©¶½￦¸¶¹§¯￦ ‫ڴڷ‬Ζ‫ڴڴڴ‬￦
￦

ￚ³¸¥°￦³ª￦©¼´©²¨­¸¹¶©￦­²￦‫ڻڵڴڶ‬￦³ª￦ￖ‫ڽ‬ￓ￦¥²¨￦§¥´­¸¥°­¾©¨￦¦³¶¶³»­²«￦§³·¸￦³ª￦ￖ‫ڴڴڹ‬Ζ‫ڴڴڴ‬Κ￦ ￦
￦ New Delivery truck:
￝©­«¬¸©¨￦¥º©¶¥«©￦¦³¶¶³»­²«￦§³·¸Ό￦ ￏ²º³­§©￦§³·¸￦ ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
￙´©§­ª­§￦¦³¶¶³»­²«·￦ ￌ¶©­«¬¸￦ ‫ڴڶ‬Ζ‫ڴڴڼ‬￦
￦￦ￇ§¸¹¥°￦¦³¶¶³»­²«￦§³·¸ Ϯ‫ڶ‬ￓ￦¼￦‫¼ ܫڴڵ‬￦‫ڶڵ‬ϑ‫ڶڵ‬ϯ ‫ڴڴڶ‬Ζ‫ڴڴڴ‬ ￏ²·¸¥°°¥¸­³²￦¥²¨￦¸©·¸­²«￦ ‫ڴڸ‬Ζ‫ڴڴڴ‬￦
￦￦ￒ©··Ό￦ￏ²º©·¸±©²¸￦­²§³±©￦ Ο￦ ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦ ￚ³¸¥°￦§³·¸￦³ª￦²©»￦¨©°­º©¶½￦¸¶¹§¯￦ ‫ڴںڸ‬Ζ‫ڴڴڼ‬￦
191 192
Chapter 19: Property, Plant and Equipment Chapter 19: Property, Plant and Equipment

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￦ ￦ ￦ ￦

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Question No. 5 ￦ ￦￦￦￦￘©¸¥­²©¨￦©¥¶²­²«·Ζ￦¦©«­²²­²«￦σϮ Ο￦ ￦ ‫ڸ‬Ζ‫ڴڴڴ‬￦
￈©«­²²­²«￦¦¥°¥²§©￦ ‫ڵ‬Ζ‫ڶڹڵ‬Ζ‫ڴڴڴ‬￦ ￦ ￦ ￦ ￦

ￇ¨¨Ό￦ￕº©¶¬¥¹°­²«￦§³·¸￦ ‫ڴں‬Ζ‫ڴڴڴ‬￦ ªΚ￦ ￘©¸¥­²©¨￦©¥¶²­²«·Ζ￦¦©«Κ￦ ‫ڴڷ‬Ζ‫ڴڴڴ‬￦ ￦

ￇ¨¨Ό￦￉³·¸￦³ª￦²©»￦¨©°­º©¶½￦¸¶¹§¯￦ ‫ڴںڸ‬Ζ‫ڴڴڼ‬￦ ￦ ￦￦￦￦ￋµ¹­´±©²¸￦ ￦ ‫ڴڷ‬Ζ‫ڴڴڴ‬￦
ￇ¨®¹·¸©¨￦§³·¸￦³ª￦¨©°­º©¶½￦¸¶¹§¯￦ ‫ڵ‬Ζ‫ڶڻں‬Ζ‫ڴڴڼ‬￦ ￦ ￦ ￦ ￦

ￒ©··Ό￦ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²￦Ϯ‫ڶڷڸ‬Ζ‫ڴڴڴ‬￦‫ܩ‬￦‫ڼںڵ‬Ζ‫ڴڴڴ‬ϯ￦ ‫ڴڴں‬Ζ‫ڴڴڴ‬￦ ￦ ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²￦Ϯ ￦ ‫ڷ‬Ζ‫ڴڴڴ‬￦ ￦

￉¥¶¶½­²«￦º¥°¹©￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦ ￦ (C)￦ ‫ڵ‬Ζ‫ڶڻڴ‬Ζ‫ڴڴڼ‬￦ ￦ ￦￦￦￦￘©¸¥­²©¨￦©¥¶²­²«·Ζ￦¦©«­²²­²«￦ ￦ ‫ڷ‬Ζ‫ڴڴڴ‬￦
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Question No. 6
ￚ³¸¥°￦©¼´©²¨­¸¹¶©·￦ ￦‫ڻڵڴڶ‬￦ ‫ڽ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￚ³¸¥°￦©¼´©²¨­¸¹¶©·￦Ο￦‫ڼڵڴڶ‬￦ ‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￚ³¸¥°￦§³·¸￦³ª￦¦¹­°¨­²«￦ ￦ ￦ (A)￦ ‫ڴڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￦

￈³¶¶³»­²«￦§³·¸￦¹²¨©¶￦ￖￌ￘￙￦ª³¶￦￙ￓￋ￦­·￦©¼´©²·©¨￦³¹¸¶­«¬¸Κ￦
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SUMMARY OF ANSWERS:
1. D 2. C 3. A 4. B 5. C 6. A
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PROBLEM 19-48 Adjusting Entries
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