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

Accounting for non-current assets — practice question

The business’s financial year finishes on 31 December. At the start of that year, these amounts were paid for a new machine: purchase cost $60000 installation cost $10000 The installation cost was later found to have been wrongly recorded as an expense. The business’s depreciation policy for machinery is $20\%$ per annum, using the straight-line method. What was the impact of this error on the profit for the year ended 31 December?

  • A$8000 overstated
  • B$8000 understated
  • C$12000 overstated
  • D$12000 understated

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