17. एक मशीन 1 अप्रैल, 2014 को र 1,80,000 में खरीदी गई। ह्यस घटते हुए शेष विधि से 10% वार्षिक की दर से लगाया गया। 1 जुलाई, 2016
को इस मशीन का 1/4 भाग ₹ 36,000 में बेच दिया गया। 2014 से 2016 तक मशीनरी खाता बनाइए, यदि पुस्तकें प्रत्येक वर्ष 31 दिसम्बर को बन्द
को जाती हैं।
Amachinery was purchased for ₹ 1,80,000 on 1st April, 2014. Depreciation was charged annually @ 10% on
Diminishing Balance Method. 1/4th of this machinery was sold on 1st July, 2016 for ₹ 36,000. Prepare Machinery
A/c from 2014 to 2016, if the books are closed on 31st December every year.
[Ans. Machinery A/c Balance on 31.12.2016 : *1,01,148, Profit on Sale of Machinery * 410.]
an
Haramige
11.
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