Edexcel IGCSEAccountingGeneral Applications3 Marks
The following balances were extracted from the books of Ben on 31 March 2020. Premises (at cost) \200 000 Accumulated depreciation – Premises 20 000 Furniture and fittings (at cost) \30 000 Accumulated depreciation – Furniture and fittings 12 000 (b) Calculate the total net book value of the non-current assets.
- (b)Calculate the total net book value of the non-current assets.[3]
Mark scheme
Marking points from the official mark scheme. The mark or mark type is shown in brackets.
- M1 for Premises 200 000 – 20 000 or 180 000 (1)
- M1 for Furniture and fittings 30 000 – 12 000 or 18 000 (1)
- A1 for 180 000 + 18 000 or 198 000 (1)
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