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Chapter 6Accounting for company

income tax

Prepared by

Jenny James

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1. E

2. D

3. E

AAB 112

4. E

5.

6.

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7. D

8. C

9. D

10. D

11. E

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C =

D =

AAB 112

LO1

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D D

I ( )

C/

M

E.. D

LO2

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AAB 112

: C

C = / F = /

I :

C

M

M /

LO3

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=

()

() =

A

D

LO4

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E

L

D

D

C

L

I

B/ A

D

, , , , , ,

(. . ) (. . )

LO4

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F

N

D

D

&D ()

C

125%

D

( )

C () D

N C

I

.. ..

LO4

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7/26/2019 Lecture 2 Chapter 6

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C AG ( )

C

(BA) :

I ( )

C

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:

E : I

F

D

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30/6/17 I E D 40,500

C L C 40,500

( ,

)

LO5

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A

A

. D :1.

(D)

(DL)

2.

D (DD)

(DA)

LO6

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() = (

, )

() =

:

CA B = D (DD)

LO6

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()

DD % = DA

()

D % = DL

D DI D/C

D C

%

%

LO7

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:

=

= CA :

= CA

= CA

LO7

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: $10,000 $2,500

$5,000

5,000 = 5,000

A : $4,000

/: $200 3,800 + 200 = 4,000

:$1,500 0 = 0

:$1,500 1,500 = 1,500

: $900 0 = 0

: $900 900 = 900

: $12,000 12,000 = 12,000

LO7

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A : $7,500 7,500 0 = 7,500

A : $300 300 300 = 0

F : $2,000 2,000 0 = 2,000

A : $1,600 1,600 1,600 = 0

: $800 800 800 = 0

: $2,500 2,500 2,500 = 0

L : $17,000 17,000 0 = 17,000

LO7

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AAB 112 :

:

LO8

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A: CA > B

L: CA < B

C :

D

I

D

LO8

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A: CA < B

L: CA > B

C :

A

LO8

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C

AAB 112

:

G

LO8

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D M ..

,

LO9

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:

D $5,000

D $7,000 J $2,000

30/06/17 I D 2,000

D C 2,000(

)

L1O

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, :

E D 30% :D $36,000 D $12,000

J (25%) :

30/6/ D L D 6,000D A C 2,000

I E C 4,000

L11

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IA A

( )

E

I $10,000 $2,000

$8,000

L11

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D

D &L

N

L11

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30 2015

A L

C 260 296

300 L 485

A / (30) 270 A 15

I 40 D 9I 100 805

500 E

A (300) 200 700

G 800 175

D 10 875

1,680

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:

A $360

C $54

:

C 30 J 2015 .

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&

270 30 300 30

I 40 40

200 140 140 60

G 800 800

A 15 15 15 900 45

(800)

100 45

DL/DA @ 30% 30 13

9 10

$ 21 $ 3

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