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When a fixed asset is disposed off, the accounting entries to write off the asset are ...

When a fixed asset is disposed off, the accounting entries to write off the asset are Debit
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  • A Profit and loss account; credit asset disposal account
  • B Asset disposal account; credit profit and loss account
  • C Asset disposal account, credit asset account
  • D Profit and loss account; credit provision for depreciation account
Correct Answer: Option C
Explanation:
How to record the [b]disposal of assets[/b]

No proceeds, fully depreciated. Debit all accumulated depreciation and credit the fixed asset.
Loss on sale. Debit cash for the amount received, debit all accumulated depreciation, debit the loss on sale of assetaccount, and credit the fixed asset.
Gain on sale.

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