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Meaning of Depreciation Account - SS1 Accounting Past Questions and Answers - page 1

1
What does a depreciation account show?
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A

An increase in the value of a tangible asset over time

 

B
A decrease in the value of a tangible asset over time
C
The total cost of a tangible asset
D
The revenue generated by a tangible asset
2
Why is a depreciation account important for a company?
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A
It reflects the true cost of using an asset over time
B

It shows the total value of an asset

 

C
It increases the net income of the company
D
It reduces the company's tax liability
3
What is the purpose of recognizing a depreciation expense over time?
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A
To increase the value of an asset
B
To accurately reflect the cost of using an asset
C
To reduce the value of an asset to zero
D
To show the total cost of an asset
4
What is an example of a long-term asset that may require depreciation?
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A

Office supplies

 

B
Inventory
C
Buildings and equipment
D
Cash
5
What is the purpose of a depreciation account?
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6
How does recognizing a depreciation expense over time benefit a company?
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