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Inventory

Transferred inventory still on hand


Sales revenue Dr
Cost of sales Cr
Inventory Cr
Deferred tax asset Dr
Income tax expense Cr

Transferred inventory partly sold


Sales revenue Dr
Cost of sales Cr
Inventory Cr
Deferred tax asset Dr
Income tax expense Cr
All inventory sold in external party
Sales revenue Dr
Cost of sales Cr
Inventory transferred in a previous period
Retained earnings (1/7/11) Dr
Income tax expense Dr
Cost of sales Cr

PPE
Transfer of PPE
Proceeds on sale of plant Dr
Carrying amount of asset sold Cr
Plant Cr
Deferred tax asset Dr
Income tax expense Cr

Accumulated depreciation Dr
Depreciation expense Cr

Income tax expense Dr


Deferred tax asset Cr

Sale of Machinery: prior period (LOSS)


Machinery Dr
Retained earnings (1/7/11) Cr
Deferred tax liability Cr

Depreciation expense Dr
Retained earnings (1/7/11) Dr
Accumulated Depreciation Cr

Deferred tax liability Dr


Income tax expense Cr
Retained earnings (1/7/11) Cr

Sale of Machinery: prior period (Gain)


Dr retained earnings
Dr DTA
Cr Plant

Dr Accum Dep
Cr Dep Exp
Cr Retained Earnings

Dr ITE
Dr Retained Earnings
Cr DTA
Sale of plant to inventory( from inventory to NCA)- gain
Proceeds on sale of machinery Dr
Carrying amount of machinery sold Cr
Cost of sales Cr

Deferred tax asset Dr


Income tax expense Cr

Sale of inventory to property and plant, (from NCA to inventory)


Dr Sales
Cr cost of sales
Cr plant

Dividend
Dividend Payable
Dr dividend Payable
Cr Dividend Receivable

Dividend declared
Dividend payable Dr
Dividend declared Cr
Dividend revenue Dr
Dividend receivable Cr
Dividend Paid:
Dr Dividend Revenue
Cr Dividend Paid

Services
Debentures
Debentures Dr
Debentures in Layla Ltd Cr
Interest:
Interest revenue Dr
Interest expense Cr

Interest payable Dr
Interest receivable

Intragroup service:
Dr Service revenue
Cr service expense

Rent:
Dr rent revenue
Cr rent expense
Bonus shares:
Dr Share capital
Cr bonus dividend paid