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, 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.

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.

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.

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.

On 1st April, 2016 a firm purchased machinery for Rs 3,00,000. On 1st October, 2016, additional machinery costing Rs 1,50,000 was purchased on 1st October, 2017, the machinery purchased on 1st April, 2016 having become obsolete, was sold for Rs 1,35,000. On 1st October, 2018, new machinery was purchased for Rs 3,75,000 while the machinery purchased on 1st October, 2016 was sold for Rs 1,27,500 on the same day. The firm provides depreciation on its machinery "@ " 10% per annum on original cost on 31st March every year. Show Machinery Account, Provision for Depreciation Account and Depreciation Account for the period of three accounting years ending 31st March, 2019.

On 1st April, 2015, machinery was purchased for Rs 80,000. On 1st April, 2016 new machinery costing Rs 40,000 was purchased. On 30th June, 2017, machinery purchased on 1st April, 2015 was sold for Rs 65,000 and on 30th September, 2017 machinery purchased on 1st April, 2016 was sold for Rs 26,750. On 1st October, 2017 another machinery for Rs 50,000 was acquired. On 1st October, 2018 new machinery costing Rs 40,000 was purchased. Depreciation was charged "@ "10% p.a. on the Diminishing Balance Method. Prepare Machinery Account for your years ending on 31st March, 2019.

Babu purchased on 1st April, 2017, a machine for Rs 6,000. On 1st October, 2017, he also purchased another machine for Rs 5,000. On 1st October, 2018, he sold the machine purchased on 1st April, 2017 for Rs 4,000. It was decided that Depreciation "@ "10% p.a. was to be written off every year under Diminishing Balance Method. Assuming the accounts were closed on 31st March every year, show the Machinery Account for the years ended 31st March, 2018 and 2019.

On 1st April 2017, sold goods for cash Rs. 20,000. Pass Journal entry and post it into Ledger.

On 1st April, 2016, a machinery was purchased for Rs 20,000. On 1st October, 2017 another machine was purchased for Rs 10,000 and on 1st April, 2018, one more machine was purchased for Rs 5,000. The firm depreciates its machinery "@ "10% p.a. on the Diminishing Balance Method. What is the amount of Depreciation for the years ended 31st March, 2017, 2018 and 2019? What will be the balance in Machinery Account as on 31st March, 2019?