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When a fixed asset is disposed off the accounti... - WAEC Accounting 2016 Question

When a fixed asset is disposed off, the accounting entries to write off the asset are Debit

A
Profit and loss account; credit asset disposal account
B
Asset disposal account; credit profit and loss account
C
Asset disposal account, credit asset account
D
Profit and loss account; credit provision for depreciation account
correct option: c

How to record the disposal of assets

  • No proceeds, fully depreciated. Debit all accumulated depreciation and credit the fixed asset.
  • Loss on sale. Debit cash for the amount received, debit all accumulated depreciation, debit the loss on sale of assetaccount, and credit the fixed asset.
  • Gain on sale.
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