1 7- 1/9

1. Accrual Basis
2. Installment Sale Basis

Accrual Basis

()

Installment Sale Basis

- 2 .......
1 1 2544 17,500 25,000
3,000 2,000 1 1 2544
2544 1,000
( Perpetual) 31
1. 31 2544
2.

3. 2544
 1 7- 2/9

2545 Perpetual Periodic

1. 400,000 400,000 400,000

400,000 400,000

2. 120,000 120,000
400,000
-45 280,000 -45 280,000
120,000
400,000 400,000

300,000
300,000
300,000

100,000
1
100,000
100,000 = 25%
x100
400,000

3. 160,000 160,000
160,000 -45 160,000 -45 160,000

4. 5,000 5,000 5,000

5,000 5,000

5. 120,000
- 120,000 300,000
400,000
20,000

- 100,000
100,000

- 70,000 70,000

70,000 70,000

280,000 x 25%
- 120,000
- 160,000

- 400,000 400,000

300,000 300,000
30,000 30,000
(100,000-70,000) (100,000-70,000)
5,000 5,000
65,000 65,000

- 65,000 65,000
65,000 65,000

1
(Deferred Gross Profit on Installment Sales)

 1 7- 3/9

Ref. P.116

2540 2541 2542

200,000 400,000 600,000
180,000 320,000 420,000
20,000 80,000 180,000
10% 20% 30%
-40 80,000 60,000 60,000
-41 160,000 120,000
-42 240,000

- 40 - 10% 8,000 6,000 6,000
- 41 - 20% 32,000 24,000
- 42 - 30% 72,000

Perpetual
2540 2541 2542
-40 200,000 -41 400,000 -42 600,000
200,000 400,000 600,000
180,000 320,000 420,000
180,000 320,000 420,000

20,000
80,000
180,000
20,000 80,000 180,000
80,000 220,000 420,000
-40 80,000 -40 60,000 -40 60,000
-41 160,000 -41 120,000
-42 240,000
8,000 38,000 102,000

8,000 32,000 72,000
6,000 30,000
(6,000+24,000)
200,000 400,000 600,000
200,000
6,000 30,000
406,000 630,000
192,000 368,000 528,000
180,000 320,000 420,000

12,000
48,000
108,000
(20,000-8,000) (80,000-32,000) (180,000-72,000)
8,000 38,000 102,000
8,000 38,000 102,000
1 7- 4/9

2540 2541 2542

200,000 400,000 600,000
(180,000) (320,000) (420,000)
20,000 80,000 180,000
(12,000) (48,000) (108,000)
() 8,000 32,000 72,000
- 6,000 30,000
8,000 38,000 102,000

-40 120,000 60,000 -
-41 - 240,000 120,000
-42 - - 360,000
120,000 300,000 480,000

12,000 54,000 132,000

- GL 12,000 54,000 132,000

- 12,000 54,000
- 8,000 20,000 38,000 80,000 102,000 180,000

2.
2542 2543 2544
600,000 500,000 400,000
360,000 325,000 300,000
- 42 200,000 300,000 100,000
- 43 150,000 160,000
- 44 100,000
7,500 16,000 18,000
1.
2.
1 7- 5/9

Trade-Ins

(Over allowance)

...
1 85,000 60,000
(Trade ins) 17,000
800 16,000 20%
8 1

1. 2.

( ) 17,000
:-

16,000
800
(16,000 * 20%) 3,200 ( 4,000) (12,000)
5,000

Ref. P.129

=

= 85,000 5,000 = 80,000

=
= 80,000 60,000 = 20,000

= 20,000 / 80,000 * 100 = 25%

1 7- 6/9
2.

1 2
2542
.. 1
() 12,000
12,000
5,000
68,000

68,000 80,000
85,000

1 60,000 60,000
60,000 60,000

1


20,000

20,000
20,000 20,000

.. 1 1 8,500 8,500

8,500
8,500

.. 1 2 8,500 8,500

8,500
8,500

.. 1 3 8,500 8,500

8,500
8,500

31 9,375 9,375


9,375

9,375
[12,000 + (8,500*3)] * 25% [12,000 + (8,500*3)] * 25%

31 85,000 80,000
60,000 60,000
5,000

10,625


10,625 (20,000-9,375)
(20,000-9,375) 9,375
9,375

31 9,375 9,375
9,375 9,375

2543
..- 1 5 42,500 42,500
.. 1 (8,500 * 5)
42,500
42,500

.. 31 10,625 10,625


10,625

10,625
(42,500 * 25%) (42,500 * 25%)

31

10,625

10,625
10,625 10,625

3. 1 2541 9,000 12,400

3,000
4,500 1,000 20%
10 1

1 7- 7/9

21,000
14,700 13,000

3,000

: 21,000 14,700 = 6,300 / 21,000 * 100 = 30%

(Fair Value) 3,000

2,400
(8,000*30%)
2,600
8,000
(21,000-13,000)
() xxx

4. 50,000
30,000 42,000

6,000

1 7- 8/9

()

1. (Sum of the Digits)

2. (Annuity)

1. (Sum of the Digits)

500,000.- 300,000.- 100,000.-
5 15
= 500,000 - 100,000 = 400,000
= 400,000 + 300,000 (400,000 * 15% * 5) = 700,000
= 700,000 / 5 = 140,000
n +1 5 +1
= n = 5 = 5 (6) / 2 = 15
2 2
A B C D
()
A-B

400,000
5
1 140,000 15
* 300,000
100,000 40,000 360,000
4
2 140,000 15
* 300,000
80,000 60,000 300,000
3
3 140,000 15
* 300,000
60,000 80,000 220,000
2
4 140,000 15
* 300,000
40,000 100,000 120,000
1
5 140,000 15
* 300,000
20,000 120,000 0
700,000 300,000 400,000

.
100,000
400,000
500,000

. 1 2 3 4 5
140,000 140,000 140,000 140,000 140,000
40,000 60,000 80,000 100,000 120,000
100,000 80,000 60,000 40,000 20,000

()
360,000 300,000 220,000 120,000

- GL 360,000 300,000 220,000 120,000

- 360,000 300,000 220,000 120,000
- 400,000 40,000 60,000 80,000 100,000 120,000
1 7- 9/9

2. (Annuity)
500,000.- 300,000.- 100,000.-
5 15

= 500,000 - 100,000 = 400,000

Table 1 Present Value of 1 (continued)
A B C D 8% 10% 12% 15%
2 ()
1 0.92593 0.90909 0.89286 0.86957
D * 15% A-B
2 0.85734 0.82645 0.79719 0.75614
400,000 3 0.79383 0.75131 0.71178 0.65752
1 119,326 60,000 59,326 340,674 4 0.73503 0.68301 0.63552 0.57175
2 119,326 51,101 68,225 272,449 5 0.68058 0.62092 0.56743 0.49718
3 119,326 40,867 78,459 193,990 Table 2 Present Value of Ordinary Annuity of 1 (continued)
4 119,326 29,099 90,227 103,763 8% 10% 12% 15%
5 119,326 15,563 103,763 0
1 0.92593 0.90909 0.89286 0.86957
596,630 196,630 400,000 2 1.78326 1.73554 1.69005 1.62571
3 2.57710 2.48685 2.40183 2.28323
A : = 400,000 / 3.35216 = 119,326.- 4 3.31212 3.16987 3.03735 2.85498
5 3.99271 3.79079 3.60478 3.35216

.
100,000
596,630
500,000
196,630

. 1 2 3 4 5
119,326 119,326 119,326 119,326 119,326
119,326 119,326 119,326 119,326 119,326

60,000 51,101 40,867 29,099 15,563

60,000 51,101 40,867 29,099 15,563

()
477,304 357,978 238,652 119,326
( 136,630) 340,674 ( 85,529) 272,449 ( 44,662) 193,990 ( 15,563) 103,763

- GL 477,304 357,978 238,652 119,326

- 477,304 357,978 238,652 119,326
- 596,630 119,326 119,326 119,326 119,326 119,326

- GL 136,630 85,529 44,662 15,563

- 136,630 85,529 44,662 15,563
- 60,000 196,630 51,101 40,867 29,099 15,563

2
PMT