A-LevelAccountingNon-Current Assets and DepreciationMay/June 2025Paper 1 Q71 Mark
The non-current assets of a business are shown in the table. end of the year $ start of the year $ cost 360 000 300 000 accumulated depreciation 120 000 75 000 carrying value 240 000 225 000 During the year, non-current assets costing $110000 were bought, and non-current assets, with a carrying value of $20000, were sold. What was the depreciation charge for the year?
A$35000
B$45000
C$50000
D$75000
✓ Correct Answer
The correct answer is D. This question tests the candidate's understanding of non-current assets and depreciation 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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