On 1 January 2006, A. Simpson, a building contractor, purchased three dumpers for $48,000 each. Mr Simpson estimated that his dumpers would have an effective working life of five years with a disposal value of $3,000 each. The straight line method of depreciation is to be used. The financial year ends on 31 December. One of the dumpers kept breaking down and was sold on 1 January 2008 for $25,000. You are required to show the relevant entries for the years 2006, 2007 and 2008 in the following ledger accounts (i) dumper (ii) dumper disposal (ii) provision for depreciation- dumpers. All working must be shown

FINANCIAL ACCOUNTING
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Chapter1: Financial Statements And Business Decisions
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 On 1 January 2006, A. Simpson, a building contractor, purchased three dumpers for $48,000 each. Mr Simpson estimated that his dumpers would have an effective working life of five years with a disposal value of $3,000 each. The straight line method of depreciation is to be used. The financial year ends on 31 December. One of the dumpers kept breaking down and was sold on 1 January 2008 for $25,000. You are required to show the relevant entries for the years 2006, 2007 and 2008 in the following ledger accounts (i) dumper (ii) dumper disposal (ii) provision for depreciation- dumpers. All working must be shown

 

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Section 179 Deduction and Modified Accelerated Cost Recovery System (MACRS) Depreciation
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