. A manufacturing concern, whose books are closed on 31st March, purchased machinery for ` 1,50,000 on 1st
April 2010. Additional machinery was acquired for ` 40,000 on 30th September 2011 and for ` 25,000 on 1st April,
2013. Certain machinery, which was purchased for ` 40,000 on 30th September, 2011 was sold for ` 34,000 on
30th September, 2013. Give the machinery account for the year ending 31st March, 2014 taking into account
depreciation at 10% per annum on the written – down value.
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Answer:
30000
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