What this practice covers
These questions are drawn from past CIE 0452 Accounting papers and filtered to depreciation and disposal of non-current assets. You answer, you find out immediately whether you were right, and you get the reasoning for the correct option and for each distractor. Wrong answers go to a mistakes locker so you can come back to exactly those.
Practice is free. You need an account only so your progress and your mistakes are still there next time.
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What examiners see students get wrong here
These are the errors that cost marks on depreciation and disposal of non-current assets, taken from our own topic notes. Read them before you practise and you will recognise the traps in the questions.
- Applying the reducing-balance rate to cost every year.
- Deducting residual value in a reducing-balance calculation. Residual value belongs to the straight-line formula only.
- Saying depreciation saves money to replace the asset.
- Crediting the asset account instead of the provision account.
- Forgetting to transfer accumulated depreciation to the disposal account.
- Comparing proceeds with cost instead of with carrying amount.
- Ignoring the business's stated policy on part years.
Revise it first
If any of the above is unfamiliar, work through the notes before practising: Depreciation and disposal of non-current assets revision notes.