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

Accounting for non-current assets — practice question

A business has a financial year end of 31 December. It bought a vehicle on 1 January 2019 for $30000. The business uses the reducing balance method to depreciate vehicles at 20% per annum. Depreciation is worked out on a monthly basis. The vehicle was sold on 30 September 2021. A profit on disposal of $3000 had already been calculated. However, no entries had been made to record the depreciation for 2021. What impact did failing to record the depreciation for 2021 have on the profit on disposal?

  • A$2880 overstated
  • B$3840 overstated
  • C$2880 understated
  • D$3840 understated

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