Skip to content

SBR

Lessor accounting - operating lease - ACCA (SBR) lectures

VIVA Subject Guide
YouTube video

5 Comments

  1. lubel2
    Having given the lessee an incentive of rent free for the first year, kindly advise the invoice values the lessor is supposed to issue to the lessee for the subsequent years as per agreement?
  2. Mahmood
    Hi

    Could you please help with journal entries for the following lease transaction?

    A customer signed a $1,200 lease contracts to be paid monthly and the lease term is 12 months. What are the Journal Entries ?

    In Month 2 customer decided not to pay ( default )

    Many thanks for your help

    Mahmood
  3. Gibin
    Why haven't you considered time value of money here.
  4. ayeshazain
    accrued income will be charged as $1500 in the first year but should be charged as $500 for the remaining 2-4 years.
  5. Hasan
    @ayeshazain It's not a charge. We created a fictitious asset by the name of accrued income. By crediting the rental income and debiting accrued income. This is done because our first year is rent free and we didn't recieve any cash. From second year onwards as we start receiving cash we keep using up this asset by crediting it.

Leave a comment