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

1

What does a depreciation account show?

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

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2

Why is a depreciation account important for a company?

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

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3

What is the purpose of recognizing a depreciation expense over time?

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

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4

What is an example of a long-term asset that may require depreciation?

A

Office supplies

 

B

Inventory

C

Buildings and equipment

D

Cash

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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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