Depreciation Account appearing in the Trial Balance is shown in:

Correct answer: A. Profit and Loss A/c

  • A. Profit and Loss A/c
  • B. Trading A/c
  • C. Deducted from the concerned assets A/c
  • D. Shown on the liability side

Explanation

A depreciation account with a debit balance represents an expense for the accounting period, so it is charged to the Profit and Loss Account. The asset is reduced directly only when accumulated depreciation is maintained in a separate account.

Written and checked by , editorLast updated
Report an error

The more specific you are, the faster it gets fixed. A source beats an opinion.

Prefer email? support@testustad.com

About Financial Statements

Financial statements present a business's financial performance and position through the income statement, statement of financial position, cash flow statement and changes in equity. Questions involve preparing and interpreting these statements, adjusting entries, depreciation, closing inventory, accrued and prepaid items, and distinguishing profit from cash flow.

Practise Financial Statements

128 free Financial Statements MCQs from Accounting, each with the correct answer and an explanation. Unlimited attempts, no account needed.

Exams that ask Accounting questions like this

Accounting is on 2 papers prepared for on TestUstad, and all of them draw the same bank, so this question is worth knowing for every one of them.

More Financial Statements questions