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Which method shall be efficient, if repairs and maintenance cost of an asset increases as it grows older. - Accountancy

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प्रश्न

Which method shall be efficient, if repairs and maintenance cost of an asset increases as it grows older.

पर्याय

  • Straight line method

  • Reducing balance method

  • Sinking fund method

  • Annuity method

MCQ
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उत्तर

Reducing balance method

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

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सामाचीर कलवी Accountancy [English] Class 11 TN Board
पाठ 10 Depreciation Accounting
Multiple choice questions | Q I 7. | पृष्ठ २२३

संबंधित प्रश्‍न

Answer in One Sentence only:

What is a ‘Scrap Value’ of an asset?


Write the word/term/phrase which can substitute the following statement:

Excess of Selling price of fixed asset over its Written Down Value.


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

Depreciation need not be charged when business is making losses.


If the total charge of depreciation and maintenance cost are considered, the method that provides a uniform charge is ______.


State the limitations of written down value method of depreciation.


Distinguish between straight-line method and written down value method of providing depreciation.


Furniture was purchased for ₹ 1,00,000 on 1.7.2016. It is expected to last for 5 years. Estimated scrap at the end of five years is ₹ 10,000. Find out the rate of depreciation under the straight-line method.


Machinery was purchased on 1st January 2015 for ₹ 4,00,000. ₹ 15,000 was spent on its erection and ₹ 10,000 on its freight charges. Depreciation is charged at 10% per annum on the straight-line method. The books are closed on 31st March each year. Calculate the amount of depreciation on machinery for the first two years.


On 1st July 2016 M/s. Ramai & Co. .sold Machinery for ₹ 7,000 the original cost of ₹ 10,000 which was purchased on 18th April 2015. Find out the profit or loss on sale of Machinery by charging depreciation at 10% p.a. on original cost on 31st March every year.


On 1st April 2015, Farid of Nasik purchased a Motor Car for ₹ 55,000. The scrap value of the Motor Car was estimated at ₹ 10,000 and its estimated life is 10 years. The Registration charge for the Motor Car was ₹ 5,000.

Show Motor Car Account for first four years, assuming that the books of accounts are closed on 31st March every year.


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