Kramizo
Log inSign up free
Home › CIE IGCSE Accounting › Depreciation of Non-Current Assets
CIE · IGCSE · Accounting

Depreciation of Non-Current Assets
Practice Questions

20 CIE IGCSE Accounting questions on Depreciation of Non-Current Assets, each with instant feedback and a full examiner-style mark scheme.

⚡ Start Quiz on Depreciation of Non-Current Assets →📖 Read Revision NotesTry one question
✨ Revision guide includes key terms, worked examples and exam technique for Depreciation of Non-Current Assets.

Try 2 sample questions on Depreciation of Non-Current Assets

Question 1 · 1 mark · Difficulty 1/3

What is depreciation?

  1. The increase in value of a non-current asset over time
  2. The allocation of the cost of a non-current asset over its useful life
  3. The amount paid to purchase a non-current asset
  4. The market value of a non-current asset at the end of each year
Show answer & explanation
✓ Answer: B — The allocation of the cost of a non-current asset over its useful life
Award 1 mark for identifying depreciation as the allocation of cost over useful life. A is incorrect — depreciation reflects a decrease, not increase, in book value. C is incorrect — this describes the cost of the asset, not depreciation. D is incorrect — depreciation is based on cost allocation, not market value.
Question 2 · 1 mark · Difficulty 2/3

Which of the following is a reason for charging depreciation on non-current assets?

  1. To increase the market value of the asset in the statement of financial position
  2. To comply with the matching principle by allocating cost against revenue earned
  3. To create a fund of cash for replacing the asset
  4. To record the current resale value of the asset
Show answer & explanation
✓ Answer: B — To comply with the matching principle by allocating cost against revenue earned
Award 1 mark for identifying the matching/accruals principle. A is incorrect — depreciation reduces book value, not increases market value. C is incorrect — depreciation is a non-cash expense and does not create a cash fund. D is incorrect — depreciation reflects cost allocation, not resale value.
⚡ Start a Quiz on Depreciation of Non-Current Assets →
20 questions · 25 min · free

CIE IGCSE Accounting: Depreciation of Non-Current Assets FAQ

How many CIE IGCSE Accounting questions on Depreciation of Non-Current Assets are there on Kramizo?
Kramizo currently has 20 exam-board-aligned practice questions on Depreciation of Non-Current Assets for CIE IGCSE Accounting, with new questions added every week. Each question gives you instant feedback and a full examiner-style mark scheme that tells you exactly what would earn marks on a real CIE paper. The questions span the full difficulty range — from straightforward recall (level 1) right up to multi-step reasoning and evaluation (level 3) — so the bank works for first-pass revision and final exam-week stress testing alike.
Is Kramizo free for CIE IGCSE students preparing for Accounting?
Yes — completely free. Every student gets 45 questions a day on the free plan, with no card required and no trial countdown. That free quota works across every subject and every topic in our bank, so you can mix Depreciation of Non-Current Assets practice with other Accounting topics or even switch to a totally different CIE subject without paying anything. Kramizo's optional Pro plan removes the daily cap and adds detailed progress analytics, but the free tier is the real product — used by thousands of GCSE, IGCSE and CSEC students.
Are the Depreciation of Non-Current Assets questions aligned to the official CIE IGCSE Accounting syllabus?
Every question is written against the published CIE IGCSE Accounting specification, including the exact command words (state, describe, explain, calculate, evaluate, etc.), mark allocations, and difficulty tier you'd see on a real CIE paper. Explanations are written in the style of official examiner mark schemes — they tell you what is being awarded marks and why distractors are wrong, not just whether you got it right. The bank is continually refined to match the latest syllabus updates from CIE.
How is Depreciation of Non-Current Assets typically tested on CIE IGCSE Accounting papers?
Depreciation of Non-Current Assets appears across multiple question types on real CIE IGCSE Accounting papers — most commonly as multiple-choice questions in the objective section, structured short-answer questions in the main paper, and occasionally as part of an extended response. Kramizo's practice bank reflects that mix: 4-option MCQs, true/false statements, fill-in-the-blank key terms, multi-select questions, and ordering questions. Working through the bank gives you exposure to every question style examiners actually use.

Lock in Depreciation of Non-Current Assets before exam day.

Start practising in 30 seconds — no card required.

⚡ Start Quiz Free →