Equipment costing $10.000 is depreciated at an annual straight line rate of 10%. The equipment is sold for cash on October 10. Accumulated depreciation (last ad

Jurnal Penjualan Aktiva Tetap

Equipment Costing $10.000
Accumulated Depreciation (last adjusted December 31) $7.000
Equipment Sold $2.250

Penyusutan dihitung dari Januari s/d September, karena penjualan pada tanggal 10 Oktober.

Penyusutan 9 bulan
= 9/12 × $10.000 × 10%
= $750

Saldo akun Accumulated Depreciation of Equipment
= $7.000 + $750
= $7.750

Nilai Buku Peralatan
= Equipment Costing – Accumulated Depreciation
= $10.000 – $7.750
= $2.250

Laba/rugi penjualan
= Nilai Buku – Nilai Jual
= $2.250– $2.250
= $0
Karena nilai buku = nilai jual maka perusahaan tidak memperoleh laba dan tidak rugi

Jurnal
(D) Cash/Bank $2.250
(D) Accumulated Depreciation of Equipment $7.750
(C) Equipment $10.000