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

Accounting for non-current assets — practice question

A business ends its financial year on 31 December. On 1 July in the current financial year, new production machinery was bought. The business uses the straight-line method to depreciate production machinery at 20% per annum. Depreciation is calculated for every month of ownership. The estimated residual value of the new production machinery is $20000. For the current financial year, depreciation charged on the new production machinery amounted to $8000. What was the cost of the new production machinery?

  • A$40000
  • B$60000
  • C$80000
  • D$100000

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