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26. On 1 ^ a April, …

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26. On 1 ^ a April, 2020, Walter Oil Ltd. purchased a machinery for 8,00,000. On 1 January, 2023, a part of this machine purchased on 1 April, 2020 for 1,00,000 was sold for 44,000 and on the same date, a new machine was purchased for 1,20,000. Depreciation was provided @10% p.a. on Original Cost of the machinery and accounts are closed on March every year. 31 ^ (st) Show the Machinery Account and Machinery Disposal Account assuming that: i. Provision for Depreciation Account is not maintained, and ii. Provision for Depreciation Account is maintained.

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CBSE > Class 11 > Accountancy

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