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

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

Ravi’s financial year finishes on 30 April. On 1 May 2020, Ravi purchased a motor vehicle for $8000, and on 1 May 2022 he disposed of it for $4050. Depreciation is charged using the reducing balance method at 20% per annum. What would be entered in the income statement for the year ended 30 April 2023 in respect of the disposal of the motor vehicle?

  • A$750 loss
  • B$750 profit
  • C$1070 loss
  • D$1070 profit

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