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WyseFinance maintains a non-current asset register for recording information for non-current assets for a business. The business is registered for VAT.
The following is a purchase invoice received by WyseFinance:
To: WyseFinance
Unit 10, Southend End Trading
Estate
South Grove
SG26 4PZ
Computer Shop plc
12 Sanger Lane
SG20 7NX
Date:
15 Dec 2011
PACER 6012 Computer
Serial number 98761MIT
1
1,100.00
Delivery
25.00
Warranty for 2 years
130.00
Insurance for one year
85.00
VAT @ 20%
225.00
Total
1,565.00
Settlement terms: strictly 30 days net
The following information relates to the sale of a vehicle:
Registration number
CD11 FTH
Date of sale
10 August 2011
Selling price excluding VAT
£4550.00
Record the following information in the non-current assets register below:
(a) Any acquisitions of non-current assets during the year ended 31 December 2011
(b) Any disposals of non-current assets during the year ended 31 December 2011
(c) Depreciation for the year ended 31 December 2011
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