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

Accounting for non-current assets — practice question

Mima owns the wholesale business Mima Supplies. In the year ended 31 December 2022, the business had delivery vehicles, and further financial details were given.
(a)[3]

Calculate the profit or loss on disposal of Vehicle A. Vehicle A was sold for $5200 on 30 June 2022. Delivery vehicles are depreciated at $25\%$ per annum by the straight-line method on a month-by-month basis. No depreciation is charged in the year of sale.

(b)[3]

Calculate the total depreciation expense for delivery vehicles for the year ended 31 December 2022.

(c)[13]

Prepare the statement of profit or loss for the year ended 31 December 2022. Use the space given on the next page to show your workings.

(d)[2]

Explain the significance of an allowance for irrecoverable debts in a business’s financial statements.

(e)[2]

Identify two ratios that may be used to assess a business’s liquidity position.

(f)[7]

Advise Mima which option she should choose. Justify your choice by considering both options.

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