On the end-of-period spreadsheet, Accumulated Depreciation has a balance of $600 in the Unadjusted Trial Balance column and an adjustment of $200 in the Adjustments Credit column. What amount should appear for Accumulated Depreciation in the Adjusted Trial Balance column?

A credit of $800

Explanation:

Accumulated depreciation is the total depreciation for a fixed asset that has been charged to expense since that asset was acquired and made available for use.

The accumulated depreciation account is an asset account with a credit balance which means that it is presented on the balance sheet as a reduction from the original cost of fixed assets.

As the accumulated depreciation has unadjusted credit balance of $600, any adjustment in credit column of $200 will make its total to $800 ($600 + $200).

The original cost of the asset less the amount of accumulated depreciation and any impairment is known as its carrying amount.