[المحاسب المتميز]

.Accumulated Depreciation 75,000


..................................... Loss 15,000

..................................... Cash 10,000

.................................................. ....... Equipment 100,000

Sold equipment costing $100,000 for $10,000. The equipment was 75% depreciated on the date of sale.


EQUIPMENT

Equipment is an asset

Equipment is increased with a debit

Equipment is decreased with a credit


ACCUMULATED DEPRECIATION

Accumulated Depreciation is a contra asset

Accumulated Depreciation is increased with a credit

Accumulated Depreciation is decreased with a debit

LOSS

Loss is similar to an expense, but usually relates to other than ongoing operations

Loss is increased with a debit

Loss is decreased with a credit


CASH

Cash is an asset

Cash is increased with a debit

Cash is decreased with a credit

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