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Depreciation of Non-Current Assets
Practice Questions

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

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

Which accounting concept requires depreciation to be charged each year?

  1. Matching, because the cost of using the asset must be set against the revenue it helps to earn in each period
  2. Business entity
  3. Money measurement
  4. Realisation
Show answer & explanation
✓ Answer: A — Matching, because the cost of using the asset must be set against the revenue it helps to earn in each period
Award 1 mark. Charging the whole cost in the year of purchase would distort every year's profit.
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CIE IGCSE Accounting: Depreciation of Non-Current Assets FAQ

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.

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