Account也好，tax也好，auditor也好，请帮帮忙！

caey

老板卖了一块地，freehold的, 没有depreciation
买的时候1m，现在卖4.8m
收了定款480k, 欠银行贷款700k，agent fee 600k, 律师费用27k
扣完所有以上费用，收了一张支票2,993,000

请问这块地gain on disposal how much?
可以的话请写出double entry
先感谢大家！

hardsome

1) when disposal:
Dr Disposal of NCA RM1.0m
Cr Land & building RM1.0m

2) trf all the loan amt & deposit r'ced to disposal a/c
Dr Loan RM0.7m
Dr Bank RM0.48m
Cr Disposal of NCA RM1.18m

3) r'ced the bal sale proceed & paid related exp
Dr Bank RM3.62m
Cr Disposal of NCA RM3.62m
Dr Disposal of NCA RM0.627m (legel & broker fee)
Cr Bank RM0.627

4) gain on disposal of NCA RM3.173m

50912cmea

支票收到 RM2.993m - 土地成本 RM1m + 订金 RM0.48m + 还银行贷款 RM0.7m = gain on disposal RM3.173m

caey

回复 3# 50912cmea

回复 2# hardsome

    谢谢你们的回复，很混乱是否要扣掉agent and lawyer fee,现在懂了