Illustration No. 5
Illustration No. 5
Illustration No. 5
Calculation Of Depreciation
2014
2015
2016
2017
970000 970000
2015 2015
st
1 Jan To Balance B/d - 897667 - 153000
1st May To Bank A/c - 840000 - 1584667
1737667 1737667
2016 2016
1st Jan To Balancc B/d - 1584667 31St By Depreciation A/c - 181000
Dec
31St By Balance C/d 1403667
Dec
1584667 1584667
2017 2017
1st Jan To Balancc B/d - 1403667 31St By Depreciation A/c - 181000
Dec
31St By Balance C/d 1222667
Dec
1403667 1403667
2018
1st Jan To Balancc B/d 1222667
Depreciation A/c
Dr Cr
Date Particulars J Amt Date Particulars J Amt
/ /
f f
2014 2014
31st Dec To Machinery A/c - 72333 31st By P & L A/c - 723333
Dec
72333 72333
2015 2015
31st Dec To Machinery A/c - 153000 31st By P & L A/c - 153000
Dec
153000 153000
2016 2016
st
31 Dec To Machinery A/c - 181000 31st By P & L A/c - 181000
Dec
181000 181000
2017 2017
31st Dec To Machinery A/c - 181000 31st By P & L A/c - 181000
Dec
181000 181000