Depreciation Example 4 – ACCA Financial Accounting (FA) lectures

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1. DavidZell says

   November 28, 2025 at 12:11 pm

   Hi. Can I ask, are the disposal and accumulated depreciation accounts a liability account?

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   • John Moffat says

     November 28, 2025 at 12:43 pm

     No. The accumulated depreciation account is effectively a negative asset account. The disposal account is simply a ‘workings’ accounts to calculate the profit or loss on sale.

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2. hellokitty7 says

   October 22, 2025 at 2:45 pm

   Hi, quick question please. I don’t understand how the loss on sale was 1500 after applying the policy that says ”no depreciation charge on the selling year” cause 7000-6500= 500 not 1500. Thank you in advance

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   • hellokitty7 says

     October 22, 2025 at 2:49 pm

     OH nevermind, its 15000 – 7000 – 6500 = 1500 , i just got it .

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     • John Moffat says

       October 22, 2025 at 2:50 pm

       Great 🙂