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WAEC Accounting 2017 Objective — Question 19

Question 19 of 50 from the West African Examinations Council (WAEC) Accounting 2017 Objective paper, with the correct answer and a full explanation.

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19. An organization purchased an equipment for GH¢112,000. It is expected to be used for 6 years then sold for GH¢16,000. What is the annual amount of depreciation, if the straight-line method is used?

  • A. A. GH¢16,000Correct
  • B. B. GH¢15,000
  • C. C. GH¢12,800
  • D. D. GH¢12,000

Explanation

Depreciation = (Cost - residual value)/usage life = (GH¢112,000-GH¢16,000)/6 = GH¢96,000/6 = GH¢16,000.

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