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Worksheets

Grade 11

Total questions: 16

Worksheet time: 8mins

Name
Class
Date
1.

What is the cost of the asset being sold?

a)

740 000

b)

110 000

c)

630 000

d)

0

2.

Why do we have asset disposal on the Credit Side of the Asset Account? (look at the picture)

a)

Assets decrease on the credit side

b)

To show that a vehicle is taken out of the vehicles account.

c)

Assets increase on the credit side so this means that the assets are increasing

d)

To show that a new vehicle has been bought for R110 000

3.

If the asset is traded in, what would be the entry on the debit side? (look at the picture)

a)

Trade in

b)

Debtor's control

c)

Creditor's control

d)

Bank

4.

Which side would a profit on sale be recorded? (Look at the picture)

a)

On the Debit side

b)

Always on the Credit side

5.

The only way a vehicle can be sold is by trading it in.

a)

True

b)

False

6.

When a director decides to take an asset for personal use it will be regarded as drawings.

a)

True

b)

False

7.

When an asset is bought the asset account will be credited.

a)

True

b)

False

8.

When a company dispose of an asset it will decrease the total assets on the credit side.

a)

True

b)

False

9.

When an asset is depreciated at a cost of 20%, the useful life of that asset is expected to be

a)

3 years

b)

5 years

c)

7 years

d)

10 years

10.

When the carrying value of an asset is R50 000 and the cost price R200 000, the accumulated depreciation will be?

a)

R250 000

b)

R150 000

c)

R50 000

d)

R200 000

11.

What will the double entry be in connection with the old vehicle when an old vehicle is traded in?

a)

Debit Vehicles and Credit Asset disposal

b)

Debit Vehicles and Credit Bank

c)

Debit Creditors control and Credit Asset disposal

d)

Debit Bank and Credit Vehicles

12.

When you add the carrying value of an asset to the accumulated depreciation what amount will you get?

a)

Market value

b)

Selling price

c)

Cost price

d)

The rate of depreciation

13.

How many movements can we find in the fixed asset note?

a)

1

b)

2

c)

3

d)

4

14.

Depreciation will be regarded as an asset or expense?

a)

Asset

b)

Expense

15.

To which account will Asset disposal close of to?

a)

Profit on sale of asset

b)

Income statement

c)

Depreciation

16.

Accumulated Depreciation in Fixed Assets Note at the end of the Year?

a)

Acc Depr @ Beginning + Depr - Acc Depr of Sold

b)

Acc Depr at begin + Depr - Sold Depr

c)

Total Cost - Sold Cost - New Cost - Accumulated Depreciation on Sold Asset

d)

Cost price - Accumulated Depreciation