FAnon current asset

The difference is as to whether the items have been dealt with in the asset register or in the T-accounts.

Why (B) is suitably correct as compared to (A)??

The asset register shows a carrying value for non-current assets of $85,600; the ledger accounts include a cost balance of $185,000 and an accumulated depreciation balance of $55,000. Which of the following may explain the discrepancy? (A) the omission of an addition of land costing $30,000 from the ledger account and the omission of the disposal of an asset from the register (cost $25,600 and accumulated depreciation at disposal 11,200) (B) The omission of the disposal of an asset from the ledger accounts (cost $25,600 and accumulated depreciation at disposal $11,200) and the omission of an addition of land costing $30,000 from the register. Why (B) is suitably correct as compared to (A)??

In the t-accounts, the carrying value is 130,000 (185,000 - 55,000). However the disposal has not been recorded in the t-accounts. The carrying value of the assets disposed off was 14,400. Therefore the carrying value in the t-accounts should be 130,000 – 14,400 = 115,600 In the asset register, the value is 85,600. However the purchase has not been entered in the register. Therefore the correct total in the register is 85,600 + 30,000 = 115,600

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