Accounting 0452 · IGCSE · Accounting for depreciation and disposal of non-current assets

Accounting for depreciation and disposal of non-current assets — practice question

A machine that originally cost $10000 had its value reduced for two years at 10% per annum on the straight-line basis. It was then sold for cash, with the loss on disposal equal to $700. On the same day, a replacement machine was purchased for $12400 in cash. What was the net fall in the cash balance?

  • A$3700
  • B$5100
  • C$11700
  • D$13100

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