T Tables Flashcards
1
Q
Ledger for Accumulated Depreciation
A
Dr CF
Dr disposals
Cr BF
Cr depreciation
2
Q
Ledger for Carrying amount of PPE
A
Dr BF
Dr addition
Cr CF
Cr disposal
Cr depreciation (of year)
3
Q
Ledger for interest and tax payable
A
Dr CF payable
Dr cash paid (x)
Cr BF payable
Cr SOPL expense
4
Q
Ledger for interest receivable
A
Dr BF interest rec
Dr SOPL value
Cr CF interest Rec
Cr cash Rec (x)
5
Q
Ledger for PPE payables
A
Dr CF addition
Dr cash (x)
Cr BF addition (in Q)
Cr Addition (in carrying amount ledger)
