📖 Samacheer Kalvi · 11th TN - English Medium · Accountancy · Page 210question

DEPRECIATION ACCOUNTING · Part 24

Chapter 12: DEPRECIATION ACCOUNTING · Accountancy

Find out the rate of depreciation under straight line method. ( Answer : Amount of depreciation ` , ; Rate of depreciation %) . Calculate the rate of depreciation under straight line method from the following information: Purchased a second hand machinery on . .

for ` , On . . spent ` , on its repairs Expected useful life of machine is years Estimated residual value ` , ( Answer : Amount of depreciation ` , ; Rate of depreciation %) . Machinery was purchased on 1st January for ` , , .

` , was spent on its erection and ` , on its freight charges. Depreciation is charged at % per annum on straight line method. The books are closed on 31st March each year. Calculate the amount of depreciation on machinery for the first two years.

( Answer : Amount of depreciation on . . : ` , ; on . .

: ` , ) . An asset is purchased on . . for ` , .

Depreciation is to be provided annually according to straight line method. The useful life of the asset is years and its residual value is ` , . Accounts are closed on 31st December every year. You are required to find out the rate of depreciation and give journal entries for first two years.

( Answer : Amount of depreciation ` , , Rate of depreciation %) . From the following particulars, give journal entries for years and prepare machinery account under straight line method of providing depreciation: Machinery was purchased on . . Price of the machine ` , Freight charges ` , Installation charges ` , Life of the machine years ( Answer : Amount of depreciation: ` , ; Balance in machinery A/c: ` , ) .

A manufacturing company purchased on April, , a plant and machinery for ` , , and spent ` , on its installation. After having used it for three years, it was sold for ` , , . Depreciation is to be provided every year at the rate of % per annum on the fixed instalment method. Accounts are closed on 31st March every year.

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