SBR syllabus

Determine Price - Learning Question 18 / 27

Determine Price - Learning Question

On 1 January 20X1 Cow got into a contract to build a machine for a customer

It will take 2 years and then given to the customer

The customer can pay $30 million on delivery (2 years time) or 
pay $25.72 million immediately. (The interest rate implicit in the contract is 8%)

Required:

Explain the accounting entries required to recognise the transaction at the end of year 1 and 2 if customer chooses to pay  immediately

Reveal answer

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