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Under the written down value method of depreciation, the amount of depreciation is ______.

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प्रश्न

Under the written-down value method of depreciation, the amount of depreciation is ______.

विकल्प

  • Uniform in all the years

  • Decreasing every year

  • Increasing every year

  • None of the above

MCQ
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उत्तर

Under the written-down value method of depreciation, the amount of depreciation is decreasing every year.

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अध्याय 10: Depreciation Accounting - Multiple choice questions [पृष्ठ २२३]

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सामाचीर कलवी Accountancy [English] Class 11 TN Board
अध्याय 10 Depreciation Accounting
Multiple choice questions | Q I 3. | पृष्ठ २२३

संबंधित प्रश्न

State whether the following statement is True or False with reasons:

Depreciation need not be charged when business is making losses.


Complete the following sentence:

______ is the value which an asset realises at the end of its useful life.


Complete the following sentence:

Depreciation Account is a ______ account.


What is the annuity method?


An asset is purchased for ₹ 50,000. The rate of depreciation is 15% p.a. Calculate the annual depreciation for the first two years under the diminishing balance method.


Furniture costing ₹ 5,000 was purchased on 1.1.2016, the installation charges being ₹ 1,000. The furniture is to be depreciated @ 10% p.a. on the diminishing balance method. Pass journal entries for the first two years.


If the cost of the Computer is ₹ 40,000 and depreciation is to be charged at 8% p.a. Calculate the amount of depreciation.


Shubhangi Trading Company of Dombivli purchased Machinery for ₹ 86,000 on 1st January 2016 and immediately spent ₹ 4,000 on its fixation and erection. On 1st October 2016 additional Machinery costing ₹ 40,000 was purchased.

On 1st October 2017, the Machinery purchased on 1st January 2016 became obsolete and was sold for ₹ 70,000. On 1st July 2017, a new Machine was also purchased for ₹ 45,000.

Depreciation was provided annually on 31st March at the rate of 12% per annum on the fixed installment method.
Prepare Machinery Account for three years and pass Journal Entries for the Third year i.e. 2017-2018.


In the Written Down Value Method, depreciation is calculated on the:


The Revaluation Method is best suited for which type of assets?


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