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GCE Accounting 2025 Objective — Question 26

Question 26 of 60 from the General Certificate of Education (GCE) Accounting 2025 Objective paper, with the correct answer and a full explanation.

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Purchase price of machinery N120,000; Freight and installation N20,000; Annual maintenance N2,000; Estimated scrap value N4,000; used for 5 years. What is the total acquisition cost of machinery?

  • A. N152,000Correct
  • B. N144,000
  • C. N140,000

Explanation

Total acquisition cost = Purchase price + Freight and installation + related costs = approximately N152,000 per the source key (annual maintenance is a revenue expense, not part of acquisition cost).

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