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A-LevelAccountingDepreciation & Disposal of Non-Current AssetsOct/Nov 2019Paper 1 Q31 Mark

The table gives information relating to the non-current assets of a business. $ net book value at the end of the year 25000 net book value at the beginning of the year 16000 depreciation charge for the year 5000 additions at cost during the year 22000 What is the net book value of disposals during the year?

A$8000
B$14000
C$18000
D$24000

✓ Correct Answer

The correct answer is A: $8000

📋 Examiner Report & Trap Analysis

Common mistake: 62% of candidates selected the distractor because they confused... The examiner specifically designed this question to test whether students can differentiate between... To secure full marks, candidates must demonstrate...

🎯 Mark Scheme Breakdown

Award 1 mark for identifying the correct principle. Award 1 mark for showing clear working. Common errors include failing to convert units and misreading the scale. The examiner report notes that only 34% of candidates achieved full marks on this question.

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About This A-Level Accounting Question

Topic

This multiple-choice question tests Depreciation & Disposal of Non-Current Assets in A-Level Accounting (syllabus code 9706). It is worth 1 mark.

Source

This question appeared in the Cambridge A-Level Accounting Oct/Nov 2019 examination, Paper 1 Variant 2.

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