Asset opening balance

Austin (Finance & Accounts) (40 Points)

09 January 2014  

To pass a fresh entry for assets bought into business aftter deducting depreciation manually for used years.(With new balance)

what entry could be passed ( Which the assets were bought into business in 2 to 3 years back & used) Not recorded in accounts.

is it

Asset a/c Dr

Other Income ??

Thanks

AD