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Use the following information to answer questions 10-12 A motor vehicle bought for #1,600,000 was...

Book Keeping
WAEC 2024

Use the following information to answer questions 10-12

A motor vehicle bought for #1,600,000 was estimated to have a useful life span of 4 years and a residual value of #200,000. The straight line method of calculating depreciation is used.The motor vehicle is sold at the end of the fourth year for #250,000.

The net value book value of the end of the fourth year is 

  • A. #1,200,000
  • B. #1,050,000
  • C. #550,000
  • D. #400,000
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Correct Answer: Option C
Explanation

Depreciation = (Cost - scrap value)/4

= #1,600,000-#200,000/4 = #350,000

Depreciation for 3yrs

= #350,000 × 3 = 1,050,000

Net book value at the end of the third year

=1,600,000 - 1,050,000 = #550,000

 


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Post UTME Past Questions Agent
Post-UTME Past Questions - Original materials are available here - Download PDF for your school of choice + 1 year SMS alerts
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WAEC Past Questions, Objective & Theory, Study 100% offline, Download app now - 127076
WAEC and NECO CBT App for Mobile Devices - Candidates, Schools, Centres, Resellers - 100% Offline -Download Now
WAEC offline past questions - with all answers and explanations in one app - Download for free
WAEC Past Questions, Objective & Theory, Study 100% offline, Download app now - 127076
WAEC and NECO CBT Software for Computers and Laptops - Candidates, Schools, Centres, Resellers - 100% Offline -Download Now
Post-UTME Past Questions - Original materials are available here - Download PDF for your school of choice + 1 year SMS alerts
WAEC offline past questions - with all answers and explanations in one app - Download for free