A-LevelAccountingNon-Current AssetsOct/Nov 2025Paper 1 Q61 Mark
A business charges depreciation on its property using the straight-line method. At the start of the year, the business revalued its property upwards with the useful life remaining unchanged. What is the change to the expenses and carrying value of the property at the end of the current year compared to the previous year? expenses carrying value of property A decrease decrease B decrease increase C increase decrease D increase increase
Adecrease, decrease
Bdecrease, increase
Cincrease, decrease
Dincrease, increase
✓ Correct Answer
The correct answer is D: increase, increase
📋 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.
🔒
Unlock the Examiner's Analysis
Sign up for free to reveal the full examiner report, trap analysis, and mark scheme breakdown for this question.
Sign Up Free to Unlock →Join thousands of Cambridge students already using Oracle Prep