At the end of the year, the non-current asset register showed assets with a net book value of £170,300. The non-current asset accounts in the nominal ledger showed a net book value of £150,300.
The difference could be due to a disposed asset not having been removed from the non-current asset register, which had.
A . Disposal proceeds of £25,000 and a profit on disposal of £5,000
B . Disposal proceeds of £25,000 and a net book value of £5,000
C . Disposal proceeds of £25,000 and a loss on disposal of £5,000
D . Disposal proceeds of £10,000 and a net book value of £10,000
Answer: A