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<p>A company’s plant and machinery ledger account for the year ended 30 September 2002 was as follows:<br/>Plant and machinery – cost<br/>2001 $ 2002 $<br/>1 October Balance 381,200 1 June Disposal account – cost of asset sold 36,000<br/>1 December Cash – addition 18,000 30 September Balance 363,200<br/>399,200 399,200<br/>The company’s policy is to charge depreciation at 20% per year on the straight line basis, with proportionate<br/>depreciation in years of purchase and sale.<br/>What is the depreciation charge for the year ended 30 September 2002?<br/>A $74,440<br/>B $84,040<br/>C $72,640<br/>D $76,840</p><p> </p><p> </p><p>D 20% × $345,200 69,040<br/> 10/12 × 20% × $18,000 3,000<br/> 8/12 × 20% × $36,000 4,800<br/> 76,840</p>页:
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