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Government grant repayable.

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › Government grant repayable.

  • This topic has 1 reply, 2 voices, and was last updated 4 years ago by P2-D2.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • July 3, 2021 at 4:57 pm #626921
    7fsa
    Participant
    • Topics: 58
    • Replies: 41
    • ☆☆

    Dear Chris,

    How are you?
    I hope you are doing well,
    Could you present a simple numerical example in case of The government grant becomes repayable.
    and I do appreciate if you use Journal entries.

    Thanks in advance.

    July 5, 2021 at 8:21 pm #627042
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7171
    • ☆☆☆☆☆

    Hi,

    I’m well, thanks.

    If you have to repay 100 and there is no deferred income on the SFP then you would DR SPL 100 CR Bank 100.

    If there was 25 of deferred income on the SFP then you would DR SPL 75 DR Deferred income 25 CR Bank 100.

    Thanks

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