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

Accounting for non-current assets — practice question

A company bought a machine for $50000$. Its estimated residual value after five years was $5000$. At the end of its five-year working life, the machine was sold for $6000$. Which statement is correct?

  • ADepreciation charges over the five year period have reduced profits by a total of $50000$.
  • BThe annual depreciation charge was overstated by $200$.
  • CThe company profits in years one to four need to be adjusted.
  • DThe depreciation method used by the company has no effect on profits.

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