Question

M/s Ram Co. purchased Machinery on 1st April 2015 for Rs. 100000
Depreciation under Written down value method 10%
Ascertain the Accumulated Depreciation balance as on 31st mar 2018______.

• A. $Rs..27,100$
• B. $Rs.27,000$
• C. $Rs.27,500$
• D. $Rs.27,200$

Answer 1

The correct option is A $Rs..27,100$

Accumulated Depreciation Account

Date	Particulars	Amount	Date	Particulars	Amount
31.03.2016	To Balance C/d	10000	31.03.2016	By Depreciation	10000
	Total	10000		Total	10000
31.03.2017	To Balance c/d	19000	01.04.2016	By Balance b/f	10000
			31.03.2017	By Depreciation	9000
	Total	19000		Total	19000
31.03.2018	To Balance c/d	27100	01.04.2017	By Balance b/f	19000
			31.03.2018	By Depreciation	8100
	Total	27100		Total	27100