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Module 1: Equilíbrio dia ajustes no diário geral e razão

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Exemplo de Depreciação

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Accounting - Depreciation Example

Example

At 1 January vehicles have a balance of $90 000. On 1 April a further
vehicle is bought for $10 000. The vehicles are to be depreciated at 15
percent per annum, straight line. The accounting period ends on 30 June.

Calculation:

$90 000 x 15/100 x 6/12 = $ 6750

$10 000 x 15/100 x 3/12 = $375

Total depreciation = $7125

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