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

Accounting for non-current assets — practice question

A company’s accounting year ends on 31 December. On 1 January 2020, the company bought a motor vehicle and the following costs were incurred. 1. purchase price, $30000, of which one half was settled by cheque. The remaining amount was financed by a bank loan. Interest on the loan for the year ended 31 December 2020 amounted to $2500 2. delivery charge, $2000 3. cost of improving the engine, $4000 4. repair and maintenance expenses for three years, $5000 The motor vehicle was to be depreciated at $20\%$ per annum by the straight-line method. What is the depreciation charge for the year ended 31 December 2020?

  • A$4200
  • B$7200
  • C$7700
  • D$8200

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