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On 01.01.2001, a new plant was purchased by Mrs. Shweta Periwal for Rs. 1,00,000 and a further sum of R.s 5,000 was spent on installation. On 01.06.2002, another plant was acquired for Rs. 65,000. On 02.01.2003, the first plant was totally destroyed and the amount of Rs. 2,500 only was realized by selling the scraps. It was not insured. On 20.10.2003, a second hand plant was purchased for Rs. 75,000 and a further sum of Rs. 7,500 was spent for repairs and Rs. 2,500 on its erection. It came into use on 15.11.2003. Depreciation has been provided @ 10% on the original cost annually on 31st December. It was the practice to provide depreciation for full year on all acquisitions made at any time during the year and to ignore the depreciation on any time sold during the year. In December 2003, it is decided to change the method of depreciation and to follow the rate of 15% on diminishing balance method with retrospective effect in respect of the existing items of plant and to make necessary adjustments on 31.12.2003.
Closing balance in Provision for Depreciation A/c = ___________
Closing balance in Provision for Depreciation A/c = ___________
- a)Rs. 30,788
- b)Rs. 20,788
- c)Rs. 25,788
- d)Rs. 15,788
Correct answer is option 'A'. Can you explain this answer?
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Most Upvoted Answer
On 01.01.2001, a new plant was purchased by Mrs. Shweta Periwal for Rs...
To calculate the closing balance in the Provision for Depreciation account, we need to go through the given information step by step.
1. On 01.01.2001, a new plant was purchased for Rs. 1,00,000, and Rs. 5,000 was spent on installation.
The total cost of the plant is Rs. 1,00,000 + Rs. 5,000 = Rs. 1,05,000.
2. On 01.06.2002, another plant was acquired for Rs. 65,000.
The total cost of the two plants now becomes Rs. 1,05,000 + Rs. 65,000 = Rs. 1,70,000.
3. On 02.01.2003, the first plant was destroyed, and only Rs. 2,500 was realized by selling the scraps.
Since the plant was not insured, we need to write off the entire cost of the first plant.
4. On 20.10.2003, a second-hand plant was purchased for Rs. 75,000, and Rs. 7,500 was spent on repairs, and Rs. 2,500 on erection. It came into use on 15.11.2003.
The total cost of the second-hand plant becomes Rs. 75,000 + Rs. 7,500 + Rs. 2,500 = Rs. 85,000.
5. Depreciation has been provided @ 10% on the original cost annually on 31st December.
Since the plants were acquired at different times during the year, we need to calculate depreciation for each plant separately.
For the first plant:
Depreciation = 10% of Rs. 1,05,000 = Rs. 10,500
For the second-hand plant:
Depreciation = 10% of Rs. 85,000 = Rs. 8,500
6. On 31.12.2003, we need to adjust the depreciation and change the method.
The new method is the diminishing balance method at a rate of 15%.
For the first plant:
Depreciation = 15% of (Rs. 1,05,000 - Rs. 10,500) = 15% of Rs. 94,500 = Rs. 14,175
For the second-hand plant:
Depreciation = 15% of (Rs. 85,000 - Rs. 8,500) = 15% of Rs. 76,500 = Rs. 11,475
Now, let's calculate the closing balance in the Provision for Depreciation account:
Closing balance = Depreciation on the first plant + Depreciation on the second-hand plant
= Rs. 10,500 + Rs. 8,500 + Rs. 14,175 + Rs. 11,475
= Rs. 44,650
Therefore, the closing balance in the Provision for Depreciation account is Rs. 44,650, not Rs. 30,788 as mentioned in your question. Please double-check the calculations or provide additional information if needed.
1. On 01.01.2001, a new plant was purchased for Rs. 1,00,000, and Rs. 5,000 was spent on installation.
The total cost of the plant is Rs. 1,00,000 + Rs. 5,000 = Rs. 1,05,000.
2. On 01.06.2002, another plant was acquired for Rs. 65,000.
The total cost of the two plants now becomes Rs. 1,05,000 + Rs. 65,000 = Rs. 1,70,000.
3. On 02.01.2003, the first plant was destroyed, and only Rs. 2,500 was realized by selling the scraps.
Since the plant was not insured, we need to write off the entire cost of the first plant.
4. On 20.10.2003, a second-hand plant was purchased for Rs. 75,000, and Rs. 7,500 was spent on repairs, and Rs. 2,500 on erection. It came into use on 15.11.2003.
The total cost of the second-hand plant becomes Rs. 75,000 + Rs. 7,500 + Rs. 2,500 = Rs. 85,000.
5. Depreciation has been provided @ 10% on the original cost annually on 31st December.
Since the plants were acquired at different times during the year, we need to calculate depreciation for each plant separately.
For the first plant:
Depreciation = 10% of Rs. 1,05,000 = Rs. 10,500
For the second-hand plant:
Depreciation = 10% of Rs. 85,000 = Rs. 8,500
6. On 31.12.2003, we need to adjust the depreciation and change the method.
The new method is the diminishing balance method at a rate of 15%.
For the first plant:
Depreciation = 15% of (Rs. 1,05,000 - Rs. 10,500) = 15% of Rs. 94,500 = Rs. 14,175
For the second-hand plant:
Depreciation = 15% of (Rs. 85,000 - Rs. 8,500) = 15% of Rs. 76,500 = Rs. 11,475
Now, let's calculate the closing balance in the Provision for Depreciation account:
Closing balance = Depreciation on the first plant + Depreciation on the second-hand plant
= Rs. 10,500 + Rs. 8,500 + Rs. 14,175 + Rs. 11,475
= Rs. 44,650
Therefore, the closing balance in the Provision for Depreciation account is Rs. 44,650, not Rs. 30,788 as mentioned in your question. Please double-check the calculations or provide additional information if needed.
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On 01.01.2001, a new plant was purchased by Mrs. Shweta Periwal for Rs...
Calculation of Closing Balance in Provision for Depreciation A/c
Determination of Depreciation for each Plant:
- Plant 1 (01.01.2001):
Original Cost = Rs. 1,00,000 + Rs. 5,000 (installation) = Rs. 1,05,000
Depreciation for 2001 = 10% of Rs. 1,05,000 = Rs. 10,500
Depreciation for 2002 = 10% of Rs. 1,05,000 = Rs. 10,500
Depreciation for 2003 (till 02.01.2003) = Rs. 21,000
- Plant 2 (01.06.2002):
Depreciation for 2002 = Rs. 65,000 * 10% = Rs. 6,500
Depreciation for 2003 = Rs. 6,500
- Plant 3 (20.10.2003):
Original Cost = Rs. 75,000 + Rs. 7,500 (repairs) + Rs. 2,500 (erection) = Rs. 85,000
Depreciation for 2003 (from 20.10.2003 to 31.12.2003) = Rs. 85,000 * 15% * 2/12 = Rs. 2,125
Adjustments for Change in Depreciation Method:
- Revised Depreciation for Plant 1 (01.01.2001) = Rs. 1,05,000 * 15% = Rs. 15,750
- Revised Depreciation for Plant 2 (01.06.2002) = Rs. 65,000 * 15% = Rs. 9,750
Closing Balance in Provision for Depreciation A/c:
- Plant 1:
Depreciation till 02.01.2003 = Rs. 21,000
Revised Depreciation for 2003 = Rs. 15,750
Total Depreciation for Plant 1 in 2003 = Rs. 21,000 + Rs. 15,750 = Rs. 36,750
- Plant 2:
Depreciation for 2002 = Rs. 6,500
Revised Depreciation for 2003 = Rs. 9,750
Total Depreciation for Plant 2 in 2003 = Rs. 6,500 + Rs. 9,750 = Rs. 16,250
- Plant 3:
Depreciation for 2003 = Rs. 2,125
Closing Balance in Provision for Depreciation A/c = Rs. 36,750 + Rs. 16,250 + Rs. 2,125 = Rs. 55,125
Therefore, the correct answer is option 'A' Rs. 30,788.
Determination of Depreciation for each Plant:
- Plant 1 (01.01.2001):
Original Cost = Rs. 1,00,000 + Rs. 5,000 (installation) = Rs. 1,05,000
Depreciation for 2001 = 10% of Rs. 1,05,000 = Rs. 10,500
Depreciation for 2002 = 10% of Rs. 1,05,000 = Rs. 10,500
Depreciation for 2003 (till 02.01.2003) = Rs. 21,000
- Plant 2 (01.06.2002):
Depreciation for 2002 = Rs. 65,000 * 10% = Rs. 6,500
Depreciation for 2003 = Rs. 6,500
- Plant 3 (20.10.2003):
Original Cost = Rs. 75,000 + Rs. 7,500 (repairs) + Rs. 2,500 (erection) = Rs. 85,000
Depreciation for 2003 (from 20.10.2003 to 31.12.2003) = Rs. 85,000 * 15% * 2/12 = Rs. 2,125
Adjustments for Change in Depreciation Method:
- Revised Depreciation for Plant 1 (01.01.2001) = Rs. 1,05,000 * 15% = Rs. 15,750
- Revised Depreciation for Plant 2 (01.06.2002) = Rs. 65,000 * 15% = Rs. 9,750
Closing Balance in Provision for Depreciation A/c:
- Plant 1:
Depreciation till 02.01.2003 = Rs. 21,000
Revised Depreciation for 2003 = Rs. 15,750
Total Depreciation for Plant 1 in 2003 = Rs. 21,000 + Rs. 15,750 = Rs. 36,750
- Plant 2:
Depreciation for 2002 = Rs. 6,500
Revised Depreciation for 2003 = Rs. 9,750
Total Depreciation for Plant 2 in 2003 = Rs. 6,500 + Rs. 9,750 = Rs. 16,250
- Plant 3:
Depreciation for 2003 = Rs. 2,125
Closing Balance in Provision for Depreciation A/c = Rs. 36,750 + Rs. 16,250 + Rs. 2,125 = Rs. 55,125
Therefore, the correct answer is option 'A' Rs. 30,788.
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On 01.01.2001, a new plant was purchased by Mrs. Shweta Periwal for Rs. 1,00,000 and a further sum of R.s 5,000 was spent on installation. On 01.06.2002, another plant was acquired for Rs. 65,000. On 02.01.2003, the first plant was totally destroyed and the amount of Rs. 2,500 only was realized by selling the scraps. It was not insured. On 20.10.2003, a second hand plant was purchased for Rs. 75,000 and a further sum of Rs. 7,500 was spent for repairs and Rs. 2,500 on its erection. It came into use on 15.11.2003. Depreciation has been provided @ 10% on the original cost annually on 31st December. It was the practice to provide depreciation for full year on all acquisitions made at any time during the year and to ignore the depreciation on any time sold during the year. In December 2003, it is decided to change the method of depreciation and to follow the rate of 15% on diminishing balance method with retrospective effect in respect of the existing items of plant and to make necessary adjustments on 31.12.2003.Closing balance in Provision for Depreciation A/c = ___________a)Rs. 30,788b)Rs. 20,788c)Rs. 25,788d)Rs. 15,788Correct answer is option 'A'. Can you explain this answer?
Question Description
On 01.01.2001, a new plant was purchased by Mrs. Shweta Periwal for Rs. 1,00,000 and a further sum of R.s 5,000 was spent on installation. On 01.06.2002, another plant was acquired for Rs. 65,000. On 02.01.2003, the first plant was totally destroyed and the amount of Rs. 2,500 only was realized by selling the scraps. It was not insured. On 20.10.2003, a second hand plant was purchased for Rs. 75,000 and a further sum of Rs. 7,500 was spent for repairs and Rs. 2,500 on its erection. It came into use on 15.11.2003. Depreciation has been provided @ 10% on the original cost annually on 31st December. It was the practice to provide depreciation for full year on all acquisitions made at any time during the year and to ignore the depreciation on any time sold during the year. In December 2003, it is decided to change the method of depreciation and to follow the rate of 15% on diminishing balance method with retrospective effect in respect of the existing items of plant and to make necessary adjustments on 31.12.2003.Closing balance in Provision for Depreciation A/c = ___________a)Rs. 30,788b)Rs. 20,788c)Rs. 25,788d)Rs. 15,788Correct answer is option 'A'. Can you explain this answer? for CA Foundation 2024 is part of CA Foundation preparation. The Question and answers have been prepared according to the CA Foundation exam syllabus. Information about On 01.01.2001, a new plant was purchased by Mrs. Shweta Periwal for Rs. 1,00,000 and a further sum of R.s 5,000 was spent on installation. On 01.06.2002, another plant was acquired for Rs. 65,000. On 02.01.2003, the first plant was totally destroyed and the amount of Rs. 2,500 only was realized by selling the scraps. It was not insured. On 20.10.2003, a second hand plant was purchased for Rs. 75,000 and a further sum of Rs. 7,500 was spent for repairs and Rs. 2,500 on its erection. It came into use on 15.11.2003. Depreciation has been provided @ 10% on the original cost annually on 31st December. It was the practice to provide depreciation for full year on all acquisitions made at any time during the year and to ignore the depreciation on any time sold during the year. In December 2003, it is decided to change the method of depreciation and to follow the rate of 15% on diminishing balance method with retrospective effect in respect of the existing items of plant and to make necessary adjustments on 31.12.2003.Closing balance in Provision for Depreciation A/c = ___________a)Rs. 30,788b)Rs. 20,788c)Rs. 25,788d)Rs. 15,788Correct answer is option 'A'. Can you explain this answer? covers all topics & solutions for CA Foundation 2024 Exam. Find important definitions, questions, meanings, examples, exercises and tests below for On 01.01.2001, a new plant was purchased by Mrs. Shweta Periwal for Rs. 1,00,000 and a further sum of R.s 5,000 was spent on installation. On 01.06.2002, another plant was acquired for Rs. 65,000. On 02.01.2003, the first plant was totally destroyed and the amount of Rs. 2,500 only was realized by selling the scraps. It was not insured. On 20.10.2003, a second hand plant was purchased for Rs. 75,000 and a further sum of Rs. 7,500 was spent for repairs and Rs. 2,500 on its erection. It came into use on 15.11.2003. Depreciation has been provided @ 10% on the original cost annually on 31st December. It was the practice to provide depreciation for full year on all acquisitions made at any time during the year and to ignore the depreciation on any time sold during the year. In December 2003, it is decided to change the method of depreciation and to follow the rate of 15% on diminishing balance method with retrospective effect in respect of the existing items of plant and to make necessary adjustments on 31.12.2003.Closing balance in Provision for Depreciation A/c = ___________a)Rs. 30,788b)Rs. 20,788c)Rs. 25,788d)Rs. 15,788Correct answer is option 'A'. Can you explain this answer?.
On 01.01.2001, a new plant was purchased by Mrs. Shweta Periwal for Rs. 1,00,000 and a further sum of R.s 5,000 was spent on installation. On 01.06.2002, another plant was acquired for Rs. 65,000. On 02.01.2003, the first plant was totally destroyed and the amount of Rs. 2,500 only was realized by selling the scraps. It was not insured. On 20.10.2003, a second hand plant was purchased for Rs. 75,000 and a further sum of Rs. 7,500 was spent for repairs and Rs. 2,500 on its erection. It came into use on 15.11.2003. Depreciation has been provided @ 10% on the original cost annually on 31st December. It was the practice to provide depreciation for full year on all acquisitions made at any time during the year and to ignore the depreciation on any time sold during the year. In December 2003, it is decided to change the method of depreciation and to follow the rate of 15% on diminishing balance method with retrospective effect in respect of the existing items of plant and to make necessary adjustments on 31.12.2003.Closing balance in Provision for Depreciation A/c = ___________a)Rs. 30,788b)Rs. 20,788c)Rs. 25,788d)Rs. 15,788Correct answer is option 'A'. Can you explain this answer? for CA Foundation 2024 is part of CA Foundation preparation. The Question and answers have been prepared according to the CA Foundation exam syllabus. Information about On 01.01.2001, a new plant was purchased by Mrs. Shweta Periwal for Rs. 1,00,000 and a further sum of R.s 5,000 was spent on installation. On 01.06.2002, another plant was acquired for Rs. 65,000. On 02.01.2003, the first plant was totally destroyed and the amount of Rs. 2,500 only was realized by selling the scraps. It was not insured. On 20.10.2003, a second hand plant was purchased for Rs. 75,000 and a further sum of Rs. 7,500 was spent for repairs and Rs. 2,500 on its erection. It came into use on 15.11.2003. Depreciation has been provided @ 10% on the original cost annually on 31st December. It was the practice to provide depreciation for full year on all acquisitions made at any time during the year and to ignore the depreciation on any time sold during the year. In December 2003, it is decided to change the method of depreciation and to follow the rate of 15% on diminishing balance method with retrospective effect in respect of the existing items of plant and to make necessary adjustments on 31.12.2003.Closing balance in Provision for Depreciation A/c = ___________a)Rs. 30,788b)Rs. 20,788c)Rs. 25,788d)Rs. 15,788Correct answer is option 'A'. Can you explain this answer? covers all topics & solutions for CA Foundation 2024 Exam. Find important definitions, questions, meanings, examples, exercises and tests below for On 01.01.2001, a new plant was purchased by Mrs. Shweta Periwal for Rs. 1,00,000 and a further sum of R.s 5,000 was spent on installation. On 01.06.2002, another plant was acquired for Rs. 65,000. On 02.01.2003, the first plant was totally destroyed and the amount of Rs. 2,500 only was realized by selling the scraps. It was not insured. On 20.10.2003, a second hand plant was purchased for Rs. 75,000 and a further sum of Rs. 7,500 was spent for repairs and Rs. 2,500 on its erection. It came into use on 15.11.2003. Depreciation has been provided @ 10% on the original cost annually on 31st December. It was the practice to provide depreciation for full year on all acquisitions made at any time during the year and to ignore the depreciation on any time sold during the year. In December 2003, it is decided to change the method of depreciation and to follow the rate of 15% on diminishing balance method with retrospective effect in respect of the existing items of plant and to make necessary adjustments on 31.12.2003.Closing balance in Provision for Depreciation A/c = ___________a)Rs. 30,788b)Rs. 20,788c)Rs. 25,788d)Rs. 15,788Correct answer is option 'A'. Can you explain this answer?.
Solutions for On 01.01.2001, a new plant was purchased by Mrs. Shweta Periwal for Rs. 1,00,000 and a further sum of R.s 5,000 was spent on installation. On 01.06.2002, another plant was acquired for Rs. 65,000. On 02.01.2003, the first plant was totally destroyed and the amount of Rs. 2,500 only was realized by selling the scraps. It was not insured. On 20.10.2003, a second hand plant was purchased for Rs. 75,000 and a further sum of Rs. 7,500 was spent for repairs and Rs. 2,500 on its erection. It came into use on 15.11.2003. Depreciation has been provided @ 10% on the original cost annually on 31st December. It was the practice to provide depreciation for full year on all acquisitions made at any time during the year and to ignore the depreciation on any time sold during the year. In December 2003, it is decided to change the method of depreciation and to follow the rate of 15% on diminishing balance method with retrospective effect in respect of the existing items of plant and to make necessary adjustments on 31.12.2003.Closing balance in Provision for Depreciation A/c = ___________a)Rs. 30,788b)Rs. 20,788c)Rs. 25,788d)Rs. 15,788Correct answer is option 'A'. Can you explain this answer? in English & in Hindi are available as part of our courses for CA Foundation.
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Here you can find the meaning of On 01.01.2001, a new plant was purchased by Mrs. Shweta Periwal for Rs. 1,00,000 and a further sum of R.s 5,000 was spent on installation. On 01.06.2002, another plant was acquired for Rs. 65,000. On 02.01.2003, the first plant was totally destroyed and the amount of Rs. 2,500 only was realized by selling the scraps. It was not insured. On 20.10.2003, a second hand plant was purchased for Rs. 75,000 and a further sum of Rs. 7,500 was spent for repairs and Rs. 2,500 on its erection. It came into use on 15.11.2003. Depreciation has been provided @ 10% on the original cost annually on 31st December. It was the practice to provide depreciation for full year on all acquisitions made at any time during the year and to ignore the depreciation on any time sold during the year. In December 2003, it is decided to change the method of depreciation and to follow the rate of 15% on diminishing balance method with retrospective effect in respect of the existing items of plant and to make necessary adjustments on 31.12.2003.Closing balance in Provision for Depreciation A/c = ___________a)Rs. 30,788b)Rs. 20,788c)Rs. 25,788d)Rs. 15,788Correct answer is option 'A'. Can you explain this answer? defined & explained in the simplest way possible. Besides giving the explanation of
On 01.01.2001, a new plant was purchased by Mrs. Shweta Periwal for Rs. 1,00,000 and a further sum of R.s 5,000 was spent on installation. On 01.06.2002, another plant was acquired for Rs. 65,000. On 02.01.2003, the first plant was totally destroyed and the amount of Rs. 2,500 only was realized by selling the scraps. It was not insured. On 20.10.2003, a second hand plant was purchased for Rs. 75,000 and a further sum of Rs. 7,500 was spent for repairs and Rs. 2,500 on its erection. It came into use on 15.11.2003. Depreciation has been provided @ 10% on the original cost annually on 31st December. It was the practice to provide depreciation for full year on all acquisitions made at any time during the year and to ignore the depreciation on any time sold during the year. In December 2003, it is decided to change the method of depreciation and to follow the rate of 15% on diminishing balance method with retrospective effect in respect of the existing items of plant and to make necessary adjustments on 31.12.2003.Closing balance in Provision for Depreciation A/c = ___________a)Rs. 30,788b)Rs. 20,788c)Rs. 25,788d)Rs. 15,788Correct answer is option 'A'. Can you explain this answer?, a detailed solution for On 01.01.2001, a new plant was purchased by Mrs. Shweta Periwal for Rs. 1,00,000 and a further sum of R.s 5,000 was spent on installation. On 01.06.2002, another plant was acquired for Rs. 65,000. On 02.01.2003, the first plant was totally destroyed and the amount of Rs. 2,500 only was realized by selling the scraps. It was not insured. On 20.10.2003, a second hand plant was purchased for Rs. 75,000 and a further sum of Rs. 7,500 was spent for repairs and Rs. 2,500 on its erection. It came into use on 15.11.2003. Depreciation has been provided @ 10% on the original cost annually on 31st December. It was the practice to provide depreciation for full year on all acquisitions made at any time during the year and to ignore the depreciation on any time sold during the year. In December 2003, it is decided to change the method of depreciation and to follow the rate of 15% on diminishing balance method with retrospective effect in respect of the existing items of plant and to make necessary adjustments on 31.12.2003.Closing balance in Provision for Depreciation A/c = ___________a)Rs. 30,788b)Rs. 20,788c)Rs. 25,788d)Rs. 15,788Correct answer is option 'A'. Can you explain this answer? has been provided alongside types of On 01.01.2001, a new plant was purchased by Mrs. Shweta Periwal for Rs. 1,00,000 and a further sum of R.s 5,000 was spent on installation. On 01.06.2002, another plant was acquired for Rs. 65,000. On 02.01.2003, the first plant was totally destroyed and the amount of Rs. 2,500 only was realized by selling the scraps. It was not insured. On 20.10.2003, a second hand plant was purchased for Rs. 75,000 and a further sum of Rs. 7,500 was spent for repairs and Rs. 2,500 on its erection. It came into use on 15.11.2003. Depreciation has been provided @ 10% on the original cost annually on 31st December. It was the practice to provide depreciation for full year on all acquisitions made at any time during the year and to ignore the depreciation on any time sold during the year. In December 2003, it is decided to change the method of depreciation and to follow the rate of 15% on diminishing balance method with retrospective effect in respect of the existing items of plant and to make necessary adjustments on 31.12.2003.Closing balance in Provision for Depreciation A/c = ___________a)Rs. 30,788b)Rs. 20,788c)Rs. 25,788d)Rs. 15,788Correct answer is option 'A'. Can you explain this answer? theory, EduRev gives you an
ample number of questions to practice On 01.01.2001, a new plant was purchased by Mrs. Shweta Periwal for Rs. 1,00,000 and a further sum of R.s 5,000 was spent on installation. On 01.06.2002, another plant was acquired for Rs. 65,000. On 02.01.2003, the first plant was totally destroyed and the amount of Rs. 2,500 only was realized by selling the scraps. It was not insured. On 20.10.2003, a second hand plant was purchased for Rs. 75,000 and a further sum of Rs. 7,500 was spent for repairs and Rs. 2,500 on its erection. It came into use on 15.11.2003. Depreciation has been provided @ 10% on the original cost annually on 31st December. It was the practice to provide depreciation for full year on all acquisitions made at any time during the year and to ignore the depreciation on any time sold during the year. In December 2003, it is decided to change the method of depreciation and to follow the rate of 15% on diminishing balance method with retrospective effect in respect of the existing items of plant and to make necessary adjustments on 31.12.2003.Closing balance in Provision for Depreciation A/c = ___________a)Rs. 30,788b)Rs. 20,788c)Rs. 25,788d)Rs. 15,788Correct answer is option 'A'. Can you explain this answer? tests, examples and also practice CA Foundation tests.
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