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Exercise 10-18 Account Titles and Explanation Debit Credit Account Titles and Ex

ID: 2550956 • Letter: E

Question

Exercise 10-18

Account Titles and Explanation

Debit

Credit

Account Titles and Explanation

Debit

Credit

SHOW LIST OF ACCOUNTS

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Account Titles and Explanation

Debit

Credit

Account Titles and Explanation

Debit

Credit

Exercise 10-18

Oriole Limited exchanged equipment that it uses in its manufacturing operations for similar equipment that is used in the operations of Sheffield Limited. Oriole also paid Sheffield $3,200 in cash. The following information pertains to the exchange.
Oriole Sheffield Equipment (cost) $51,000 $54,500 Accumulated depreciation 30,000 21,000 Fair value of equipment 24,000 27,200

Explanation / Answer

Have commercial substance

Date

Particulars

Debit

Credit

Oriole Limited

Equipment (Cash paid+Fair value)
(3,200+24,000)

$27,200

Accumulated depreciation

$30,000

Equipment of Oriole

$51,000

Cash

$3,200

Gain on exchange (Bal fig)

$3,000

Sheffield Limited

Equipment new of oriole fair value

$24,000

Accumulated depreciation

$21,000

cash

$3,200

Loss on exchange (Bal fig)

$6,300

   Equipment cost old

$54,500

Not to have commercial substance

Oriole Limited

Equipment (cost-Acc dep)+ cash
(21,000+3200)

$24,200

Accumulated depreciation

$30,000

   Equipment cost

$51,000

   cash

$3,200

Sheffield Limited

No Change , same as above

Equipment new

$24,000

Accumulated depreciation

$21,000

cash

$3,200

Loss on exchange (Bal fig)

$6,300

   Equipment cost old

$54,500

Have commercial substance

Date

Particulars

Debit

Credit

Oriole Limited

Equipment (Cash paid+Fair value)
(3,200+24,000)

$27,200

Accumulated depreciation

$30,000

Equipment of Oriole

$51,000

Cash

$3,200

Gain on exchange (Bal fig)

$3,000

Sheffield Limited

Equipment new of oriole fair value

$24,000

Accumulated depreciation

$21,000

cash

$3,200

Loss on exchange (Bal fig)

$6,300

   Equipment cost old

$54,500

Not to have commercial substance

Oriole Limited

Equipment (cost-Acc dep)+ cash
(21,000+3200)

$24,200

Accumulated depreciation

$30,000

   Equipment cost

$51,000

   cash

$3,200

Sheffield Limited

No Change , same as above

Equipment new

$24,000

Accumulated depreciation

$21,000

cash

$3,200

Loss on exchange (Bal fig)

$6,300

   Equipment cost old

$54,500