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

Accounting for non-current assets — practice question

A business whose year-end is 31 December bought a motor vehicle on 1 January 2015 at a cost of $24000. The motor vehicle had an estimated useful life of four years, and its estimated residual value after four years was $8000. The business writes off motor vehicles at 25% per annum by means of the reducing balance method. In the year of disposal, no depreciation is charged. The motor vehicle was disposed of on 31 July 2018 for $12000. What was the profit on the sale of the motor vehicle?

  • A$1875
  • B$4000
  • C$5250
  • D$6000

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