Depreciation in Nepali || Grade 11 || Accountancy (HSEB/NEB)

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[@rushmamaharjan2770]

Topic- Change in Method(Retrospective/Prospective) Benchmark company acquired a vehicles on 1st Jan. 2018 at a cost of Rs.150,000 and spend Rs.50,000 on its transportation. The company writes off depreciation @10% p.a. on the straight line method. The book are closed on 31st December every year. The company decided to change the depreciation method from the straight line to diminishing balance method on 31st December 2020. Show the machinery account for first three years. Required: Machinery A/c for three years changing in method under both retrospective and prospective.

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Bro

[@chefBhojraj]

maruti suzuki company purchased amachine for Rs. 50000 on January 1,2018.The expected working life of the machinery was five years.The salvage value of the machine is expected to be @ 10% of its cost.The company has followed equal installment derprecation policy. At the end of the 2020,company sold the machinery at rs .25000 and purchased another machine for Rs.75000 on the sem date .

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[@bhupendrabhandari6104]

On 1st January 2015 unish and udin company purchased machinery for Rs 400000and spent Rs 25000 on its carriage and layout on 1st July in the same year they purchased another machine for Rs 300000 on 31st December 2016 the machine purchased on 1st January 2015 was sold for Rs 340000 on 1st January 2017 a new machine was installed at a cost of Rs 350000 the company charged depreciation @10%p a on the original cost method the account are closed on 31st December each year Required:machinery accounts for the first 3 years Ans:540000 यो हिसाब गरदीनुन सर

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[@gangamayabudhathoki7032]

Teaching style is real amazing one.. But according to my teacher there is diminishing method and reducing method and written down method.... U have only mention two name...

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[@juluaryal6886]

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[@devmagar888]

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[@bhupendrabhandari6104]

llameli company purchased a car in 1st baisakh 2074 for Rs 800000and immediately spent Rs 200000 on its overhauling on 1st kartik 2075 it purchased another car for Rs 400000 on 1st kartik 2076 it sold the first car for Rs 680000 and bought another car of Rs 600000 the depreciation is provided @ 10% p,a under straight line method the book of account are closed on 31st chaitra each year Ans: loss on sale 70000 and balance Rs 910000

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[@arungurung-vg7wj]

On 1st Baishak 2075, Mahindra Company purchased a plant for Rs. 270,000. Depreciation was charged at 10% p.a. on straight-line method. Accounts were closed at the end of 31st Chaitra each year. The management of the company decided to change the method of depreciation to diminishing balance at 15% p.a. with effect from first Baishak 2077 (perspective method) please solve this question

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[@pratiknepal529]

Basyal bros purchased a machinery for Rs. 80000 on 1st shrawan,2057 and decided to write off at 10% annually on diminishing method on 1st kartik 2059, a part of the machinery , valued in the books of the firm at Rs. 16000 on 1st shrawan 2057 was sold for Rs. 10000 show machinery account in the books of the firm for the years 057,058 & 059.

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[@rajanbhandari2294]

Abc company purchased machine on 1/1/2010 worthRs.600000 and another machine purchased on 1/1/2011 worth Rs.400000 and another machine purchased on 30/6/3012 worth Rs.200000 and first machine sold on 30/12/2012 at Rs.400000 Depreciation charged on machine 10% per annum under straight line method and account closed at the end of each year

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Accounting for non profit organization please

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straightline method भनेर diminishing बाट गरेको छ 6 month को Direct 6000 हुनुपर्ने 108000x10%x6/12 गरेको छ

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Straight line ko? Solution

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