On 1st October, 2015, Ram & Bros. purchased a second-hand machine for Rs 1,80,000 and spent Rs 20,000 on its repair and installation. On 30th September, 2018, the machinery was sold for Rs 1,40,000 and an amount of Rs 4,000 was paid as dismantling charges. The books are closed on 31st March every year and depreciation is charged `"@ " 10%` p.a. on the written down value. Show Machinery Account from the date purchase of machinery till the date of sale of machinery.

Dowra Bros. purchased on 1st April, 2015 a second-hand machinery for Rs 36,000 and spent Rs 4,000 on its installation. On 1st October in the same year, another machinery costing Rs 20,000 was purchased. On 1st October, 2017, machinery bought on 1st April , 2015 was sold off for Rs 12,000 and a fresh machine was purchased for Rs 64,000 on the same date. Depreciation is provided annually on 31st March "@ " 10% p.a. on the Written Down Value Method. Show Machinery Account for 3 years ending 31st March, 2018.

On 1st April, 2015, Star Ltd. purchased 5 machines for Rs 60,000 each. On 1st April, 2017, one of the machine was sold at a loss of Rs 8,000. On 1st July, 2018, second machine was sold at a loss of Rs 12,500. A new machine was purchased. for Rs 1,00,000 on 1st October, 2018. Prepare Machinery Account for 4 years, assuming accounts are closed on 31st March each year and depreciation is charged " @ " 10% per annum as per Straight Line Method.

Ram Bros. purchased a machine on 1st October, 2016 at a cost of rupee 1,50,000 and spent rupee 10,000 on its installation. The realisable value or scrap vlaue at the end of its estimated useful life of 10 years is estimated at rupee 10,000. The books are colsed on 31st March every year. Show the Machinery Account and Depreciation Account for three years.

A company purchased machinery for Rs 2,00,000 on 1st April, 2016. The machinery is depreciated " @ "10% p.a. of cost. On 1st October, 2018, the machinery was sold for Rs 1,20,000. Draw the Machinery Account for the years ended 31st March 2017, 2018 and 2019.

On 1st April, 2016, Green Ltd. Purchased machinery for Rs 1,20,000 and on 30th September, 2017, it acquired additional machinery at a cost of Rs 20,000. On 30th June, 2018, one of the original machines which had cost Rs 5,000 was found to have become obsolete and was sold as scrap for Rs 500. It was replaced on that date by a new machine costing Rs 8,000. Depreciation is to be provided "@ "15% p.a. on the Written Down Value. Accounts are closed on 31st March every year. Show Machinery Account for the first three years.

On 1st October, 2011, X Ltd. Purchased a machinery for Rs 2,50,000. A part of machinery which was purchased for Rs 20,000 on 1st October, 2011 became obsolete and was disposed off on 1st January, 2014 (having a book value Rs 17,000 on 1st April, 2013) for Rs 2,000. Depreciation is charged "@ "10% annually on written down value. Prepare Machinery Disposal Account and also show you workings. The books being closed on 31st March of every year.

On 1st April, 2015, A Ltd. Purchased a machine for Rs 2,40,000 and spent Rs 10,000 on its erection. On 1st October, 2015, an additional machinery costing Rs 1,00,000 was purchased. On 1st October, 2017, the machine purchased on 1st April, 2015was sold for Rs 1,43,000 and on the same date, a new machine was purchased at a cost of Rs 2,00,000. Show the Machinery Account for the first four financial years after charging Depreciation at 5% p.a. by the Straight Line Method.

On 1st April, 2016, a firm purchased a machinery for Rs 12,00,000. On 1st October, 2018, a part of the machinery purchased on 1st April, 2016 for Rs 80,000 was sold for Rs 45,000 and a new machinery at a cost Rs 1,58,000 was purchased and installed on the same date. The Company has adopted the method of providing depreciation "@ "10% p.a. on the diminishing balance of the machinery. Show the necessary Ledger accounts assuming that: (i) 'Provision for Depreciation Account' is not maintained, (ii) 'Provision for Depreciation Account' is maintained.

Green Ltd. purchased a machinery on 1st August, 2015 for Rs 60,000. On 1st October, 2016, it purchased another machine for Rs 20,000. On 30th June, 2017, it sold the first 'machine for Rs 38,500 and on the same date purchased a new machinery for Rs 50,000. Depreciation is provided "@" 20% p.a. on cost each year. Accounts are closed each year on 31st March. Show the Machinery Account for three years.