Question on: WAEC Accounting - 2014

When an asset is sold, the entries for the accumulated depreciation are; debit

A
assets disposal account; credit provision for depreciation account
B
provision for depreciation account; credit asset disposal account
C
fixed asset account; credit asset disposal account
D
asset disposal account; credit fixed asset account
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Correct Option: B

Debit cash for the amount received, debit all accumulated depreciation, debit the loss on sale of asset account, and credit the fixed asset.

 

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