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

Accounting for non-current assets — practice question

A business purchases a vehicle for $10\,000$ on 1 January Year 1 and later sells it for $6500$ on 1 January Year 3. The business has charged depreciation on the vehicle at $10\%$ each year, using the straight-line method. A complete year’s depreciation is recorded in the year of purchase, and no depreciation is charged in the year of disposal. Which profit or loss amount will be entered in the disposal account, and on which side of the disposal account will it appear?

  • A$1500$ on the credit side
  • B$1500$ on the debit side
  • C$2500$ on the credit side
  • D$2500$ on the debit side

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