Question Tag: Gain or Loss Calculation

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FA – May 2024 – L1 – SA – Q5 – Depreciation Methods and Accounting for Disposals

Calculates gain or loss on the disposal of a motor car.

What is the gain or loss on disposal of the old car if the company received a part-exchange allowance of ₦20,000 against an old car, which originally cost ₦70,000 and had accumulated depreciation of ₦45,000?

A. ₦5,000
B. ₦(5,000)
C. ₦7,000
D. ₦(7,000)
E. ₦10,000

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FA – May 2024 – L1 – SA – Q5 – Depreciation Methods and Accounting for Disposals

Calculates gain or loss on the disposal of a motor car.

What is the gain or loss on disposal of the old car if the company received a part-exchange allowance of ₦20,000 against an old car, which originally cost ₦70,000 and had accumulated depreciation of ₦45,000?

A. ₦5,000
B. ₦(5,000)
C. ₦7,000
D. ₦(7,000)
E. ₦10,000

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