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

Accounting for non-current assets — practice question

A business’s accounting year-end falls on 31 March. It bought a car on 1 April 2014 for $15000. The car was then sold on 30 September 2017 for $5000. Depreciation is applied at 20% per annum. In the year of purchase, a full year’s depreciation is charged. No depreciation is charged in the year of sale. What was the profit or loss on disposal?

  • Aloss of $500
  • Bloss of $1000
  • Cprofit of $500
  • Dprofit of $1000

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