Class notes
Lecture notes BBA in Logistics and Supply chain management (Acbp5112)
- Institution
- Rosebank College
Lecture notes of 3 pages for the course BBA in Logistics and Supply chain management at Rosebank College (Tutorial notes)
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1.1) Accumulated depreciation account1.2) 1 Apr 2023----------31 Mar 2024
Straight line method: depreciation is incurred evenly
Old equipment:
Cost: R480 200*20%= R 96 040
New Equipment:
Cost: R86 400*20%*3/12= R 4320
Therefore, total depreciation: R96 040+ R4320= R100 360
Dr Depreciation: Equipment R100 360
Cr Accumulated Depreciation: Equipment
R100 360
Or
Dr Depreciation: Old Equipment R 96 040
Cr Accumulated Depreciation: Old Equipment
R96 040
Dr Depreciation: New Equipment R 4320
Cr Accumulated Depreciation: New Equipment
R4320
1.3)
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