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8.13 Gamma purchases a motor vehicle on 30 September 20X1 for $1 5,000 on credit. Gamma has a policy of depreciating motor vehicles using the reducing balance method at 1 5% per annum, pro rata in the years of purchase and sale.
What are the correct ledger entries to record the purchase of the vehicle at 30 September 20X1 and what is the depreciation charge for the year ended 30 November 20X1?
Purchase of motor Depreciation charge vehicle on 30.9.X1 for year ended 30.11.X1
A Dr Non-current assets - cost $1 5,000 $2,250
Cr Payables $1 5,000
B Dr Payables $15,000 $2,250
Cr Non-current assets - cost $15,000
C Dr Non-current assets - cost $15,000 $375
Cr Payables $15,000
D Dr Payables $15,000 $375
Cr Non-current assets - cost $1 5,000
答案：C
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