AccforMgrsUnit5教案.ppt

Completed Operating Activities * Depreciation for parts of the year Exercises Complete Exercise 5.13 * Exercise 5.13 Solution * Exercise 5.13 Solution Contd * Exercises Complete Exercises 5.14 – 5.17:These include all Balance Day Adjustments * Exercise 5.14 Solution * 945 945 Exercise 5.15 Solution * Exercise 5.16 Solution * 698 698 Exercise 5.16 Solution contd * Exercise 5.17 Solution * * STEP ONE : Take bad debt away from Debtor’s Control 80,550 – 550 = $80,000 Then Allowance for Doubtful debts 2% of new debtor’s control 80,000 x 2% = $1,600 But already have a balance of $600, so $1,600