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. This question tests the candidate's understanding of non-current assets within the Accountingsyllabus. The examiner's mark scheme requires...
📋 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...
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