Suppose that a contract is started on January 1, 2018, with an estimated completion date of December 31, 2019.  The final contract price is P1,500,000.  In the first year covering January 1 to December 31, 2018: Cost incurred amounted to P600,000. Half the work on the contract was completed. Certificates of work completed have been issued to the value of P750,000. It is estimated with reasonable certainty that further costs to completion in 2019 will be P600,000. Requirements: 1. The contract is certified at what percentage of completion? 2. At Dec 31, 2018, the entity will recognize how much profit? 3. At Dec 31, 2018, the entity will recognize how much contract asset?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Suppose that a contract is started on January 1, 2018, with an estimated completion date of December 31, 2019.  The final contract price is P1,500,000.  In the first year covering January 1 to December 31, 2018:

  1. Cost incurred amounted to P600,000.
  2. Half the work on the contract was completed.
  3. Certificates of work completed have been issued to the value of P750,000.
  4. It is estimated with reasonable certainty that further costs to completion in 2019 will be P600,000.

Requirements:

1. The contract is certified at what percentage of completion?

2. At Dec 31, 2018, the entity will recognize how much profit?

3. At Dec 31, 2018, the entity will recognize how much contract asset?

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