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CIAL ACCOUNTING Aida bought a motor vehicle costing $9,000 on 1 January 2008. On 30 June 2010 she part-exchanged it for a newer model paying

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CIAL ACCOUNTING Aida bought a motor vehicle costing $9,000 on 1 January 2008. On 30 June 2010 she part-exchanged it for a newer model paying $1,850. Her profit on disposal was $3,600. 23. Aida's policy is to depreciate motor vehicles on a 20% reducing balance basis with a full year's charge in the year of acquisition and none in the year of disposal. She prepares accounts to 31 December each year. What was the list price of the newer model? A. $11,210 B. $10,610 C. $6,050 D. $9,360 A business bought an office building for $90,000 on 1 January 1998 when its useful life was estimated to be 50 years. 24. On 1 January 2010, the building was revalued to $160,000 The revaluation gain, transferred to the revaluation reserve is $ 25. A company has a year-end of 30 May. It bought a building in May 20X3 for $450,000 On 1 June 20x6, when the accumulated depreciation relating to the building was $70,000, the building was revalued to $550,000. The company does not charge depreciation in the year of purchase. The building is being depreciated over 20 years, and is not expected to have a residual value The charge for depreciation in 20X6 should be A. 26,667 B. 27,900 C. 30,556 D. 32,353 CIAL ACCOUNTING Aida bought a motor vehicle costing $9,000 on 1 January 2008. On 30 June 2010 she part-exchanged it for a newer model paying $1,850. Her profit on disposal was $3,600. 23. Aida's policy is to depreciate motor vehicles on a 20% reducing balance basis with a full year's charge in the year of acquisition and none in the year of disposal. She prepares accounts to 31 December each year. What was the list price of the newer model? A. $11,210 B. $10,610 C. $6,050 D. $9,360 A business bought an office building for $90,000 on 1 January 1998 when its useful life was estimated to be 50 years. 24. On 1 January 2010, the building was revalued to $160,000 The revaluation gain, transferred to the revaluation reserve is $ 25. A company has a year-end of 30 May. It bought a building in May 20X3 for $450,000 On 1 June 20x6, when the accumulated depreciation relating to the building was $70,000, the building was revalued to $550,000. The company does not charge depreciation in the year of purchase. The building is being depreciated over 20 years, and is not expected to have a residual value The charge for depreciation in 20X6 should be A. 26,667 B. 27,900 C. 30,556 D. 32,353

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