Given a purchases invoice showing five items of £80 each, less trade discount of 25 per cent and cash discount of 5 per cent, if paid w ithin the credit period, your would pay
A. £285
B. £280
C. £260
D. None of these
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The total of the Purchases Day Book is transferred to the
A. Credit side of the Purchases Account
B. Debit side of the Purchases Journal
Credit side of the Purchases Book
Debit side of the Purchases Account
Depreciation is
A. The amount spent to buy a non-current asset
B. The salvage value of a non-current asset
C. The part of the cost of the non-current asset consumed during its period of use by the firm
D. The amount of money spent replacing non-current assets
A firm bought a machine for £3,200. It is to be depreciated at a rate of 25 per cent using the reducing balance method. What would be the rema ining book value after two years?
A. £1,600
B. £2,400
C. £1,800
D. Some other figure
At the balance sheet date the balance on the Accumu lated Provision for Depreciation Account is
A. Transferred to the Depreciation account
B. Transferred to Profit and Loss
C. Simply deducted from the asset in the Balance Sheet
D. Transferred to the Asset account
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