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

Accounting for non-current assets — practice question

Clarissa opened the business on 1 July 2022, and she is now drawing up her financial statements for the year ended 30 June 2024. She writes off motor vehicles at 25% per annum by the straight-line method. Depreciation is calculated each month.
(a)[8]

Prepare both accounts for the year ended 30 June 2024.

(b(i))[1]

Calculate the remaining balance on the interest-free loan at 30 June 2024.

(b(ii))[1]

State how the interest-free loan should be presented in the statement of financial position at 30 June 2024.

(c)[5]

Advise Clarissa whether she ought to switch her depreciation method. Support your advice by comparing both methods.

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