【每日一练】ACCA F3（ June 2014）

Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to  each multiple choice question.
Each question is worth 2 marks.

A company’s statement of profit or loss for the year ended 31 December 20X5 showed a net profit of $83,600. It was later found that $18,000  paid for the purchase of a motor van had been debited to the motor expenses account.
It is the company’s policy to depreciate motor vans at 25% per year on the straight line basis, with a full year’s charge  in the year of  acquisition.
What would the net profit be after adjusting for this error?
A $106,100
B $70,100
C $97,100
D $101,600 

Answer:

C
                                                                    $
Profit                                                    83,600
Purchase of van                                   18,000
Depreciation 18,000 x 25%                   (4,500)
                                                            –––––––
                                                             97,100
                                                            –––––––

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