Equipment costing $10.000 is depreciated at annual staight line rate of 10%. The equipment is sold for cash on January 1, 2017. Accumulated Depreciation (last a

Jurnal Penjualan Aktiva Tetap

Equipment Costing $10.000
Accumulated Depreciation $8.000
Equipment Sold $1.000

Nilai Buku Peralatan
= Equipment Costing – Accumulated Depreciation
= $10.000 – $8.000
= $2.000

Laba/rugi penjualan
= Nilai Buku – Nilai Jual
= $2.000 – $1.00.
= $1.000
Karena nilai buku > nilai jual maka rugi

Jurnal
(D) Cash/Bank $1.000
(D) Accumulated Depreciation of Equipment $8.000
(D) Loss on Sale of Fixed Assets $1.000
(C) Equipment $10.000