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Area Company purchased a delivery van at a cost of $30,000 cash on January 1, 20

ID: 2503032 • Letter: A

Question

Area Company purchased a delivery van at a cost of $30,000 cash on January 1, 2013. The van has an estimated useful life of 6 years and a $6,000 estimated residual value. What is the effect on the accounting equation of the purchase of the van?

Assets=Liabilities+Stockholders Equity and Revenues-Expenses=Net Income

I need to know where the numberss go in these two equations please. I know what the depreciation will be but the question is asking how the purchase of the van effects the accounting equations. Does a ($30,000) credit get shown under assets? Does $30,000 get shown under assets for the van? Are there any numbers listed as stockholders equity, expenses, revenues, net income? I need to know where the numberss go in these two equations please. I know what the depreciation will be but the question is asking how the purchase of the van effects the accounting equations. Does a ($30,000) credit get shown under assets? Does $30,000 get shown under assets for the van? Are there any numbers listed as stockholders equity, expenses, revenues, net income?

Explanation / Answer

well there could be 2 cases:

CASE 1 : Asset is purchased for cash

then in asset column fixed asset increase by $30000 and cash go down by -$30000

equation becomes:

+30000 - 30000 + all other assets = equity + liabilities


CASE 2 : Asset is funded by increase in liablity (eg: credit purchase )

then equation becomes

+ 30000 + assets = equity + liability + 30000


in both the cases there is no effect on revenue- expense = income equation

equity also remains unchanged


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