Interactive workbook: Multiple-choice-questions 6.7 - Introduction to Accounting 2e Student Resources

. Marina records the following amounts in her financial statements for the year ended 31 March 2022:

	2022	2021
	£	£
Carrying amount of property, plant and equipment	381,362	229,437
Depreciation charge in year	50,399	35,625
Carrying amount of non-current asset disposals	7,858	3,227

How much cash did Marina pay to acquire new property, plant and equipment in the financial year ended 31 March 2022?

£93,668

£109,384

£194,466

£210,182

. Vani records the following amounts in her financial statements for the year ended 31 May 2021:

	2021	2020
	£	£
Carrying amount of property, plant and equipment	177,488	125,995
Depreciation charge in year	30,344	21,677
Profit on disposal of non-current assets	4,321	1,899
Cash received from the disposal of non-current assets	15,221	7,329

How much cash did Vani pay to acquire new property, plant and equipment in the financial year ended 31 May 2021?

£86,158

£92,737

£97,058

£101,379

. Marie-Lise records the following amounts in her financial statements for the year ended 31 October 2021:

	2021	2020
	£		£
Carrying amount of property, plant and equipment	432,995		384,721
Depreciation charge in year	81,773		75,692
Loss on disposal of non-current assets	5,374		3,467
Cash received from the disposal of non-current assets	22,373		15,677

How much cash did Marie-Lise pay to acquire new property, plant and equipment in the financial year ended 31 October 2021?

£135,421

£147,046

£152,420

£157,794

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