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

Accounting for non-current assets — practice question

A company acquired a new vehicle for $30000. It part-exchanged an existing vehicle at a value of $6500, and the remaining amount was settled by cheque. The part-exchanged vehicle had originally cost $12000 and had a net book value of $4800 on disposal. Which entries will be recorded in the accounts?

  • Aincome statement: $1700 income; bank account: motor vehicle at cost $23500 credit
  • Bincome statement: $1700 expense; bank account: motor vehicle at cost $30000 debit
  • Cincome statement: $5500 expense; bank account: motor vehicle at cost $23500 debit
  • Dincome statement: $5500 income; bank account: motor vehicle at cost $30000 credit

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