T Milkisu produced milk for sale to local and national cream producers. The entity began operations at a beginning of current year by purchasing 500 milk cows for CU8.000.000. The entity had the following information available at year-end relating to the cows: Carrying amount of milking cows, Jan 1 8.000.000 Change in fair value due to growth and price change 900.000 Decrease in fair value due to harvest 200.000 Milk harvested during the year but not sold 400.000 Required: Discuss and prepare journal entries: 1. To record the acquisition of milking cows 2. To record the net gain from the change in fair value of the milking cows 3. To record the gain from change in fair value of agricultural produce

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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PT Milkisu produced milk for sale to local and national cream producers. The entity began
operations at a beginning of current year by purchasing 500 milk cows for CU8.000.000.
The entity had the following information available at year-end relating to the cows:
Carrying amount of milking cows, Jan 1 8.000.000
Change in fair value due to growth and price change 900.000
Decrease in fair value due to harvest 200.000
Milk harvested during the year but not sold 400.000
Required:
Discuss and prepare journal entries:
1. To record the acquisition of milking cows
2. To record the net gain from the change in fair value of the milking cows
3. To record the gain from change in fair value of agricultural produce

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