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Sia ? 4 years, 2 months ago
The Himalayan drainage system includes the Ganga, the Indus and the Brahmaputra river basins. The peninsular plateau is drained by Narmada, Tapi, the Mahanadi, the Godavari, the Krishna and the Kaveri.
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MACHINERY ACCOUNT
| Dr. | Cr. | ||||
| Date | Particulars | Amount ₹ |
Date | Particulars | Amount ₹ |
| 2014 April 1 | To Bank A/c | 2,50,000 | |||
| April 1 | To Bank A/c (Installation Exp.) | 50,000 | 2015 Mar. 31 | By Balance c/d | 3,00,000 |
| 3,00,000 | 3,00,000 | ||||
| 2015 April 1 | To Balance b/d | 3,00,000 | 2016 Mar. 31 | By Balance c/d | 3,00,000 |
| 3,00,000 | 3,00,000 | ||||
| 2016 April 1 | To Balance b/d | 3,00,000 | 2016 July 1 | By Machinery Disposal A/c | 1,00,000 |
| 2016 July 1 | To Bank A/c | 2,00,000 | 2017 Mar. 31 | By Balance c/d | 4,00,000 |
| 5,00,000 | 5,00,000 |
PROVISION FOR DEPRECIATION ACCOUNT
| Dr. | Cr. | ||||
| Date | Particulars | Amount ₹ |
Date | Particulars | Amount ₹ |
| 2015 Mar 31 | To Balance c/d | 45,000 | 2015 Mar. 31 | By Depreciation A/c | 45,000 |
| 45,000 | 45,000 | ||||
| 2016 Mar. 31 | To Bank c/d | 90,000 | 2015 April 1 | By Balance b/d | 45,000 |
| 2016 Mar. 31 | By Depreciation A/c | 45,000 | |||
| 90,000 | 90,000 | ||||
| 2016 July 1 | To Machinery Disposal A/c | 33,750 | 2016 April 1 | By Balance b/d | 90,000 |
| 2017 Mar. 31 | To Balance c/d | 1,12,500 | July 1 | By Depreciation A/c | 3,750 |
| Mar. 31 | By Depreciation A/c | 52,500 | |||
| 1,46,250 | 1,46,250 |
MACHINERY DISPOSAL ACCOUNT
| Dr. | Cr. | ||||
| Date | Particulars | Amount ₹ |
Date | Particulars | Amount ₹ |
| 2016 July 1 | To Machinery A/c | 1,00,000 | 2016 July 1 | By Provision for Depreciation A/c | 33,750 |
| July 1 | By Bank A/c | 15,000 | |||
| July 1 | By Statement of Profit & Loss (Loss on sale) | 51,250 | |||
| 1,00,000 | 1,00,000 |
Working Notes:
| (1) | Calculation of loss on sale of machinery: | ₹ |
| Original Cost of {tex}\frac{1}{3}{/tex}rd machinery as on 1st April, 2014 | 1,00,000 | |
| Less : Depreciation @ 15% p.a. for 2 years 3 months on original cost method | 33,750 | |
| Book Value as on 1st July, 2016 | 66.250 | |
| Less: Sale proceeds | 15.000 | |
| Loss on sale | 51.250 | |
| (2) | Depreciation on unsold machinery for the year 2016-17 : | |
| On old machinery of ₹2,00,000 for 1 year | 30.000 | |
| On new machinery of ₹2,00,000 for 9 months | 22.500 | |
| 52.500 |
Depreciation is charged @ 10% each year on origial value of asset each year i.e., same amount of depreciation charged each year.If some expenses are incur while purchasing asset the it is capitalised in value of asset.
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- Tropical Evergreen rainforests
- Deciduous or Monsoon type of forests
- The Thorn Forests and Scrubs
- Montane Forests
- Mangrove Forests
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'शब्द' जब वाक्य में प्रयुक्त होता है तब 'पद' बन जाता है।
उदाहरण - लड़का पढ़ता है।
लड़का - पद
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