At 30 June 2019, Beta Ltd had the following deferred tax balances: Deferred tax liability    $18,000 Deferred tax asset        $15,000 Beta ltd recorded a profit before tax of $80,00 for the year to 30 June 2020, which included the following terms: Depreciation expense-plant    $7,000 Doubtful debts expense       $3,000 Long-service leave expense  $4,000 Depreciation rates for taxation purposes are higher than for accounting purposes. A corporate tax rate of 30% applies. Required: (a) Prepare the necessary journal entries to account for income tax assuming recognition criteria are satisfied. (b) What are the balance of deferred tax liability and deferred tax asset at 30 June 2020?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
Section: Chapter Questions
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Q1) At 30 June 2019, Beta Ltd had the following deferred tax balances:

Deferred tax liability    $18,000

Deferred tax asset        $15,000

Beta ltd recorded a profit before tax of $80,00 for the year to 30 June 2020, which included the following terms:

Depreciation expense-plant    $7,000

Doubtful debts expense       $3,000

Long-service leave expense  $4,000

Depreciation rates for taxation purposes are higher than for accounting purposes. A corporate tax rate of 30% applies.

Required:

(a) Prepare the necessary journal entries to account for income tax assuming recognition criteria are satisfied.

(b) What are the balance of deferred tax liability and deferred tax asset at 30 June 2020?

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