exercice 3
situation
tu achètes un véhicule de livraison pour 18 000 $.
valeur résiduelle : 3 000 $
durée de vie utile : 5 ans
a. calcul l’amortissement linéaire annuelle.
b. passe dans le journal général, l’écriture comptable de l’amortissement annuel en date d’aujourd’hui.
|date|no|détails|réf|débit|crédit|
|----|----|----|----|----|----|
| | | | | | |
| | | | | | |
| | | | | | |
c. calcule le solde l’actif amorti à la première année
d. passe une écriture comptable pour mettre à jour le solde du véhicule dans le bilan au 31 décembre.
|date|no|détails|réf|débit|crédit|
|----|----|----|----|----|----|
| | | | | | |
| | | | | | |
| | | | | | |

Question

Accepted Answer

### Part a: Calculer l'amortissement linéaire annuelle
# Explanation:
## Step 1: Recall the formula for linear depreciation
The formula for annual linear depreciation is $ A=\frac{C - V_r}{n} $, where $ C $ is the cost of the asset, $ V_r $ is the residual value, and $ n $ is the useful life in years.
Here, $ C = 18000\$ $, $ V_r=3000\$ $, $ n = 5 $ years.

## Step 2: Substitute the values into the formula
First, calculate the depreciable amount: $ C - V_r=18000 - 3000=15000\$ $
Then, divide by the useful life: $ A=\frac{15000}{5} = 3000\$ $

# Answer:
The annual linear depreciation is $ 3000\$ $

### Part b: Passer l'écriture comptable de l'amortissement annuel
# Brief Explanations:
For the annual depreciation entry, we debit the "Amortissement" (Depreciation Expense) account and credit the "Amortissement accumulé - Véhicule de livraison" (Accumulated Depreciation - Delivery Vehicle) account. The amount is the annual depreciation calculated in part (a), which is $ 3000\$ $.

# Answer:
| Date       | No | Détails                          | Réf | Débit    | Crédit   |
|------------|----|-----------------------------------|-----|----------|----------|
| Aujourd'hui|    | Amortissement                     |     | 3000\$   |          |
|            |    | Amortissement accumulé - Véhicule de livraison |     |          | 3000\$   |

### Part c: Calculer le solde de l'actif amorti à la première année
# Explanation:
## Step 1: Recall the formula for the net book value (solde de l'actif amorti)
The net book value after the first year is $ S = C - A\times1 $, where $ A $ is the annual depreciation.
We know $ C = 18000\$ $, $ A = 3000\$ $

## Step 2: Substitute the values
$ S=18000 - 3000\times1=15000\$ $

# Answer:
The net book value of the asset after the first year is $ 15000\$ $

### Part d: Passer l'écriture comptable pour mettre à jour le solde du véhicule au 31 décembre
# Brief Explanations:
To update the vehicle's balance in the balance sheet, we need to recognize the change in the asset's value due to depreciation. The vehicle's cost is reduced by the accumulated depreciation. The entry is to debit "Véhicule de livraison" (with the accumulated depreciation amount) and credit "Amortissement accumulé - Véhicule de livraison" (to reverse the accumulated depreciation against the asset, but in practice, the net book value is calculated as cost minus accumulated depreciation. However, for the balance sheet update, the main entry related to the asset's value is reflected in the net book value, and the journal entry for the balance sheet presentation is implicit in the accumulated depreciation and asset account. But if we consider the adjustment for the balance sheet, the net book value of the vehicle is $ 18000 - 3000=15000\$ $. The entry to show the asset at net book value is already reflected in the accumulated depreciation account. But if we need to pass an entry to update the asset's balance, we can think of it as the asset account (Véhicule de livraison) has a cost of $ 18000\$ $ and the accumulated depreciation account has a credit of $ 3000\$ $, so the net value is $ 15000\$ $ which is what is reported on the balance sheet. The journal entry for the balance sheet update is not a separate entry but the combination of the asset and accumulated depreciation accounts. However, if we consider the entry to record the asset at net value, we can have:

| Date       | No | Détails                          | Réf | Débit    | Crédit   |
|------------|----|-----------------------------------|-----|----------|----------|
| 31 Décembre|    | Véhicule de livraison (net)       |     | 15000\$  |          |
|            |    | Véhicule de livraison (cost)      |     |          | 18000\$  |
|            |    | Amortissement accumulé - Véhicule de livraison |     | 3000\$   |          |

But more accurately, the asset is reported at cost ($ 18000\$ $) minus accumulated depreciation ($ 3000\$ $) on the balance sheet, so the entry to update the balance is the depreciation entry already passed in part (b), and the net value is calculated as $ 18000 - 3000 = 15000\$ $ which is the balance of the asset account net of accumulated depreciation.

# Answer:
| Date       | No | Détails                          | Réf | Débit    | Crédit   |
|------------|----|-----------------------------------|-----|----------|----------|
| 31 Décembre|    | Véhicule de livraison (pour mise à jour du solde) |     | 15000\$  |          |
|            |    | Véhicule de livraison (coût)      |     |          | 18000\$  |
|            |    | Amortissement accumulé - Véhicule de livraison |     | 3000\$   |          |

(Note: The exact entry may vary depending on accounting practices, but the key is that the asset is reported at net book value $ 15000\$ $ which is cost minus accumulated depreciation.)

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QUESTION IMAGE

Question

Explanation:

Part a: Calculer l'amortissement linéaire annuelle

Step 1: Recall the formula for linear depreciation

Step 2: Substitute the values into the formula

Step 1: Recall the formula for the net book value (solde de l'actif amorti)

Step 2: Substitute the values

Answer:

Part b: Passer l'écriture comptable de l'amortissement annuel

date	no	détails	réf	débit	crédit

date	no	détails	réf	débit	crédit