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Answer Posted / manish
Tangible assets can be defined as those assets that have a
physical form such as buildings, machinery and land.
Tangible assets would also include cash, accounts
receivable, property, inventory, plant and equipment of the
firm. Tangible assets are accounted after deducting
depreciation. Tangible assets are those whose value is
dependent on particular physical characteristics. Tangible
assets are also known as real assets.
Tangible assets are different from intangible assets which
would include copyright, trademarks and goodwill of a firm.
It is also different from natural resources such as
timberland, coal deposits and oil reserves.
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Suppose My received Interest Income is 24934.59 And for the same time my Bank Charge total is 7785.19. Now the total Bank Charge will be deducted from Interest Income and the amount of (24934.59-7785.19)=17149.40 will be withdrawn to deposit in govt. Account.What will be the Journal Entry for 17149.40. Here, Already Bank Charge 7785.40 is Already Debited and 24934.59 is already credited in Journal.
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