Question

Первоночальная стоимость объекта основных средств используемого в основном производстве -28800р . Стоимость полезного использования- 5 лет . Объект амотизируется способом списания по сумме чисел лет срока полезного использования. Распределите сумму амотизированных отчислений за год и месяц . Составьте бухгалтерские проводки. Помогите пожалуйста...

Answer 1

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Answer 2

Calculation of Annual and Monthly Depreciation Expense

To calculate the annual depreciation expense, we need to divide the initial cost of the asset by its useful life. In this case, the initial cost of the asset is 28,800 rubles and the useful life is 5 years.

The annual depreciation expense can be calculated as follows:

Annual Depreciation Expense = Initial Cost / Useful Life

Annual Depreciation Expense = 28,800 rubles / 5 years = 5,760 rubles per year

To calculate the monthly depreciation expense, we need to divide the annual depreciation expense by 12 (since there are 12 months in a year).

Monthly Depreciation Expense = Annual Depreciation Expense / 12

Monthly Depreciation Expense = 5,760 rubles / 12 = 480 rubles per month

Accounting Entries for Depreciation

To record the depreciation expense in the accounting books, we need to make the following journal entries:

1. At the beginning of the year: - Debit: Depreciation Expense (Expense Account) - Credit: Accumulated Depreciation (Contra-Asset Account)

The amount recorded should be equal to the annual depreciation expense, which is 5,760 rubles.

2. At the end of each month: - Debit: Depreciation Expense (Expense Account) - Credit: Accumulated Depreciation (Contra-Asset Account)

The amount recorded should be equal to the monthly depreciation expense, which is 480 rubles.

These journal entries will allocate the depreciation expense over the useful life of the asset and reduce its carrying value on the balance sheet.

Please note that the specific account names may vary depending on the accounting standards and practices followed by the company. It is always recommended to consult with a professional accountant or refer to the company's accounting policies for accurate and specific guidance.