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The Accumulated Depreciation at the Date of Sale of a Non-Current

Question 56

Multiple Choice

The accumulated depreciation at the date of sale of a non-current asset is £25,600. What is the correct double entry to record the removal of this accumulated depreciation on the disposal of the non-current asset in the books of account of an organisation?


A) Debit depreciation expense £25,600, Credit accumulated depreciation £25,600.
B) Debit accumulated depreciation £25,600, Credit non-current asset disposals account £25,600.
C) Debit non-current asset disposals account £25,600, Credit accumulated depreciation £25,600.
D) Debit accumulated depreciation £25,600, Credit depreciation expense £25,600.

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