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

Accounting for non-current assets — practice question

On 1 May, Tom sold an old motor vehicle that had a net book value of $10000 to Arnold for $12000. Arnold paid $7500 by cheque and accepted that the remaining amount would be settled by instalments. What was the net effect of these transactions on Arnold’s accounting equation on 1 May?

  • Aassets increase $2500; liabilities increase $2500; owner’s equity no effect
  • Bassets increase $2500; liabilities increase $4500; owner’s equity decrease $2000
  • Cassets increase $4500; liabilities increase $2500; owner’s equity increase $2000
  • Dassets increase $4500; liabilities increase $4500; owner’s equity no effect

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