On 1st July, 2016, Sohan Lal & Sons purchased a plant costing Rs 60,000. Additional plant was purchased on 1st January, 2017 for Rs 40,000 and on 1st October, 2017, for Rs 20,000, plus CGST and SGST `"@ "6%` each. On 1st April, 2018, one-third of the plant purchased on 1st July, 2016, was found to have become obsolete and was sold for Rs 6,000, charging CGST and SGST `"@ "6%` each. Prepare the Plant Account for the first three years in the books of Sohan Lal & Sons. Depreciation is charged `"@ "10%` p.a. on Straight Line Method. Accounts are closed on 31st March each year.

ABC Ltd. Purchased a plant on 1st April, 2017 for Rs 1,00,000. On 1st October, 2017, an additional plant was purchased costing Rs 50,000 plus CGST and SGST "@ "6% each. On 1st October, 2018 the plant purchased on 1st April, 2017, having become obsolete, was sold for Rs 40,000, charging CGST and SGST "@ "6% each. Depreciation is provided "@ "10% p.a. on cost on 31st March every year. Show the Machinery, Machinery Disposal and Provision for Depreciation Accounts for the years ended 31st March, 2018 and 2019. Also show CGST and SGST Accounts for the two years.

Astha Engineering Works purchased a machine on 1st July, 2015 for Rs 1,80,000 and spent Rs 20,000 on its installation. On 1st April, 2016, it purchased another machine for Rs 2,40,000. On 1st October, 2017, the machine purchased on 1st July, 2015 was sold for Rs 1,45,000 plus CGST and SGST "@ "6% each. On 1st January, 2018, another machine was purchased for 4,00,000 plus IGST "@ "12% . Prepare the Machinery Account for the years ended 31st March, 2016 to 2018 after charging Depreciation "@ "10% p.a. by Diminishing Balance Method. Accounts are closed on 31st March every year.

A company whose accounting year is a financial year, purchased on 1st July 2015 Machinery costing Rs 30,000. If purchased further machinery on 1st January, 2016 costing Rs 20,000 and on 1st October, 2016 costing Rs 10,000. On 1st April, 2017, one-third of the machinery installed on 1st July, 2015 became obsolete and was sold for Rs 3,000. Show how Machinery Account would appear in the books of the company. It being given that machinery was depreciated by Fixed Instalment Method at 10% p.a. What would be the value of Machinery Account on 1st April, 2018?

A Van was purchased on 1st April, 2016 for Rs 60,000 and Rs 5,000 was spent on its repair and registration. On 1st October, 2017 another van was purchased for Rs 70,000. On 1st April, 2018, the first van purchased on 1st April, 2016 was sold for Rs 45,000 and a new van costing Rs 1,70,000 was purchased on the same date. Show the Van Account from 2016-17 to 2018-19 on the basis of Straight Line Method, if the rate of Depreciation charged is 10% p.a. Assume that books are closed on 31st March every year.

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.

Modern Ltd. Purchased a machinery on 1st August, 2016 for Rs 60,000. On 1st October, 2017, it purchased another machine for Rs 20,000 plus CGST and SGST "@ "6% each. On 30th June, 2018, it sold the first machine purchased in 2016 for Rs 38,500 charging IGST "@ "12% . Depreciation is provided "@ " 20% p.a. on the original cost each year. Account are closed on 31st March every year. Prepare the Machinery Account for these years.

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.

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.

Sharma & Co. whose books are closed on 31st March, purchased a machinery for Rs 1,50,000 on 1st April, 2016, Additional machinery was acquired for Rs 50,000 on 1st October, 2016 was sold for Rs 40,000 on 30th September, 2018. Prepare the Machinery Account and Accumulated Depreciation Account for all the years up to the year ended 31st March, 2019. Depreciation is charged "@ "10% p.a. on Straight Line Method. Also, show the Machinery Disposal Account.