Accounting 9706 · AS & A Level · Accounting for non-current assets

Accounting for non-current assets — practice question

A business has a year end date of 31 December. It bought a motor vehicle on 1 January 2017 for $15000. The motor vehicle was then sold on 31 March 2019 for $8000. Depreciation is worked out at 20% each year by the reducing balance method on a month by month basis. What is the accumulated depreciation and profit or loss on disposal of the motor vehicle?

  • AAccumulated depreciation $5400; $1600 loss
  • BAccumulated depreciation $5400; $1600 profit
  • CAccumulated depreciation $5880; $1120 loss
  • DAccumulated depreciation $5880; $1120 profit

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