专业英语重修5.ppt

* * * * * * 11 PowerPoint Slides * 14 PowerPoint Slides * * * * * * * * * 12 PowerPoint Slides * 12 PowerPoint Slides * * * * * * * * * * * * * * * * * Ledger accounting entries “Disposal of non-current asset account” Write off the cost of the non-current asset disposed of: Dr: Disposal of non-current asset Cr: Non-current asset Write off the accumulated depreciation on the non-current as at the date of sale: Dr: Accumulated depreciation Cr: Disposal of non-current asset Record the sale price of the non-current: Dr: Receivables or cash Cr: