অধ্য়ায় 8
সা-সম্পত্তিৰ অৱক্ষয়
DEPRECIATION OF ASSETS
1. What do you understand by depreciation? Disc use the main causes the main cause of depreciation
অৱক্ষয় বুলিলে কি বুজা? অৱক্ষয়ৰ বিভিন্ন কাৰণ্যসমূহ আলোচনা কৰা।
2.Define depreciation State its salient features.
অৱক্ষয়ৰ সংজ্ঞা দিয়া। ইয়াৰ বিশেষ বৈশিষ্ট্যসমূহ উল্লেখ কৰা।
3,Write short notes on (চমু টোকা লিখা):
(a) Obsolescence (অপ্ৰচলন)
(b) Depletion (নিঃশেষীকৰণ)
(c) Amortisation ( ক্ৰমশোধ )
(d) Fluctuation (মূল্য বিচলন)
4. Note down the points of difference between depreciation and fluctuation.
অৱক্ষয় আৰু মুল্য বিচলনৰ মাজৰ পাৰ্থক্যসমূহ দাঙিধৰা?
5. Why is there need for providing depreciation?
অৱক্ষয় ব্যৱস্থা কৰাৰ প্ৰয়োজনীয়তা কি?
6. State the objects of providing depreciation.
অৱক্ষয় ব্যৱস্থা উদ্দেশ্যসমূহ উল্লেখ কৰা।
7. What basis or factors would you take into consideration while calculation depreciation.
সম্পত্তিৰ অৱক্ষয় গণনা কৰোঁতে তুমি কি কি তথা কাৰণসমূহ বিবেচনা কৰিবা?
8. Discuss the methods of recording depreciation in the books of accounts.
হিচাপৰ বহীত অৱক্ষয় লিপিবদ্ধ কৰা লপদ্ধতিসমূহ আলোচনা কৰা।
9. What are the several methods of depreciation? Briefly explain any two methods with suitable illustration?
সৰল ৰৈখিকল পদ্ধতিত অৱক্ষয়ৰ পৰিমাণ গণনা কৰা হয় উদাহৰণ সহ ব্যাখ্যা কৰা।
11. Discuss the uses, advantages and Limitation of Fixed Instalment Methods of line method.
স্থিৰ কিস্তিপদ্ধতিৰ ব্যৱহাৰ, সুবিধা আৰু সীমাবদ্ধতাসমূহ আলোচনা কৰা।
12. Explain the Diminishing Balance Method of depreciation, State its uses merits and demerits.
অৱক্ষয় হিচাপ আৰু অৱক্ষয় ক্ৰমাহ্ৰাসমান উদ্বৃত্ত পদ্ধতিটো ব্যাখ্যা কৰা। ইয়াৰ ব্যৱহাৰ, সুবিধা আৰু অসুবিধাসমূহ উল্লেখ কৰা।
13. Distinguish between (পাৰ্থক্য দেখুওঁৱা)
(a) Depreciation Account and provision for depreciation Account.
অৱক্ষয় হিচাপ আৰু অৱক্ষয় ভৱিষ্যৎ ব্যৱস্থা হিচাপ।
(b) Straight Line Methods and Depreciation Balance Method of Depreciation.
অৱক্ষয়ৰ সৰল ৰৈখিক পদ্ধতি আৰু ক্ৰমহ্ৰাসমান উদ্বৃত্ত পদ্ধতি।
(c) Annuity Method and Depreciation Fund Method.
বাৰ্ষিক সমকিস্তি পদ্ধতি আৰু অৱক্ষয় পুঁজি পদ্ধতি।
(d) Depreciation Fund Method and Insurance Policy Method.
অৱক্ষয় পুঁজি পদ্ধতি আৰু বীমাপত্ৰ পুঁজি পদ্ধতি।
14. Write short notes on (চমুটোকা লিখা):
(a) Revaluation Method (পুনৰমৃল্যায়ন পদ্ধতি)
(b) Depletion Method (নিঃশেষীকৰণ পদ্ধতি)
(c) Sum of Years' Digit Method (যান্ত্ৰিক ঘণ্টাহাৰ পদ্ধতি)
(e) Asset Disposal Account (সম্পত্তিৰ বিক্ৰী হিচাপ)
(f) Accumulated Depreciation Account (পুজ্ঞীকৃত অৱক্ষয় হিচাপ)
16. Discuss the factors influencing the choice of sale or disposal of asset.
সম্পত্তি বিক্ৰী সংক্ৰান্তত হিচাপ সম্পকীয় ব্যৱস্থাৱলী আলোচনা কৰা।
17. A film purchases a plant for sum of Rs. 1,00,000 on 1st April 2005. Installation charges are Rs, 2,000. The Plant is estimated to have a scrap value of Rs, 10,000 at the end of its useful life of five years.
You are required to prepare the Plant Account and the Depreciation Account for the first three years charging depreciation according to Straight Line Method. Accounting year ends on 31st March.
Answer: Click here for Answer.
18. Alpha Manufacturing Co. Ltd. purchased on 1st October 2005, a machinery costing Rs. 50,000. A sum of Rs 2,000 was spent on its erection. Depreciation is to be allowed at 10 % p.a.
Show the Machinery Account and Depreciation Account for three years under both the Fixed Instalment Method and Reducing Balance Method of depreciation. The company closes its books every year on 31st March.
Answer: Click here for Answer.
19. A firm purchased on 1st April 2005, a machine for Rs. 1,06,000 and spent Rs 100m on its installation. The estimated life of the machine is 8 years, after which its breakup value will be Rs. 12,000 only.
Find out the amount of annual depreciation according to Straight line method and prepare Machinery Account for the first three years, assuming that the accounting years ends on 31st March.
Answer: Click here for answer.
20. On 1st April 2004 a Plant was purchased at a price of Rs. 1,00,000. The asset was estimated to be 10 years. It was decided to depreciate Plant at 10% p.a. on the original cost.
Show the Plant Account and Depreciation Account for four years from the date of purchase and bring down the balance of Plant Account at the beginning of the fifth year.
Answer: Click here for Answer.
21. On 1st April 2006 Bikiran purchased one computer at a cost of Rs. 40,000. The life of the computer was estimated to be four years. It was decided to write off 90% of the original cost over the life time, setting aside equal sum on the annual closing date of 31 March.
Show the Computer Account and Provision for Depreciation Account for the first two years.
22. M/s Himakshi & Co. purchased second-hand machinery on 1st April 2005 for Rs. 16,000 and spent Rs. 4,000 on its repair. It was decided to depreciate the machinery at 20% every year on 31st March by diminishing balance method. Prepare Machinery Account and Depreciation Account for the first three years.
Answer: Click here for Answer.
23. M/s Eastern Engineers write off their Plant & Machinery charging depreciation at 20% p.a. on the diminishing balances. On 1st October 2004 Plant & Machinery of the value of Rs. 1,60,000 was bought and Rs. 10,000 was spent for taking delivery of the above at site and installation of the same in the factory.
Show the Plant & Machinery Account and Depreciation Account closing the accounts on each 31st March for four years.
Answer: Click here for Answer.
24. On 1st October, 2003 Saikia Bros. installed one machine in their shop at a total cost of Rs. 1.50,000. On 1st April, 2005 another machine of the cost of Rs. 50,000 was installed. Saikia Bros. charged depreciation at 10% p.a. on the reduced balances every year. Accounts are closed on every 31st March.
Show the Machinery Account and Provision for Depreciation Account for the first five years.
Answer: Click here for Answer.
Sale of Machine: Fixed Instalment Method
25 . A company purchased four machines for Rs. 20,000 each on 1st April 2005. Depreciation was charged on these assets at 10% on cost. On 1st April 2006, one of the machines was sold for Rs. 17,220 and on the same day two additional machines were purchased at a cost of Rs. 24,000 each . On 1st April 2007 another of the original machines was sold for Rs. 16.250.
You are required to show the Machinery Account for three years.
26. Amar purchase a plant for Rs, 80,000 on 1st April 2005; on 1st July 2006 another plant was purchased for Rs 60,000 On 30th Sept. 2007 a third plant was purchase for Rs, 40,000 by disposing the first plant for Rs 42,000
Show plant Account for three years upto 31st March 2008 assuming that the rate of depreciation was 10% on original cost and Amar close its Accounts on 31st March each year.
27. After Rs 10,000 was provided for depreciation in the current year, the accumulate deprovision for depreciation went upto Rs 1,00,000 The machine concerned whose original cost had been Rs 40,000 and replaced there after by a new machine costing Rs, 1,50,000
Give Journal entries to record the above transactions.
28. The following balance appear in the books of a company at 31st March 2005:
plant and Machinery 60,000
Provision for Depreciation 24,000
Depreciation is calculated at 10% p.a. on cost.
On 31st Mach for Rs 2,400 On 1st April 2006 additional plant costing Rs,8,000 was purchase On 31st March 2007 a further piece of plant which had cost Rs, 8,000 on 1st April 198 was sold for Rs, 400
You are required to write up the Plant s Machinery Account. Provision for Depreciation Account for three year ending on 31st Mach 2008 and Machinery Disposal Account.
(For Paid User 300 for 1 Year)
(সকলো পাঠৰ Paid উত্তৰবোৰ চাব পাৰিব)
