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

Accounting for non-current assets — practice question

In 2021, a business bought a non-current asset for $300000. Depreciation is charged on the reducing balance method at 40% per annum. A complete year’s depreciation is recorded in the year the asset is acquired, but no depreciation is charged in the year it is sold. The business has a financial year ending on 31 December. During 2023, the asset was disposed of for $150000, and disposal costs amounting to $15000 were paid. What profit was made on disposal?

  • A$27000
  • B$42000
  • C$57000
  • D$70200

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