Скачать или смотреть 👉 Depreciation Part 4 | Class 11 Accountancy | SLM Method | Machinery Purchase & Sale (Gain or Loss)

📘 Description:

In this video, we’ll learn how to calculate depreciation amount, prepare the Machinery Account, and determine profit or loss on the sale of assets under the Straight Line Method (SLM) — all with a detailed example and step-by-step working notes.

We’ll cover:
✅ Calculation of Annual Depreciation Amount
✅ Preparation of Machinery (Assets) Account for 4 Years
✅ Sale of Machinery – Calculation of Profit or Loss
✅ Working Notes Explained Clearly

Example Covered:
🧾 Question:
On 1st April, 2015, Star Ltd. purchased 5 machines for ₹60,000 each.
On 1st April, 2017, one machine was sold at a loss of ₹8,000.
On 1st July, 2018, another machine was sold at a loss of ₹12,500.
A new machine was purchased on 1st October, 2018 for ₹1,00,000.
Depreciation is charged @10% p.a. on Straight Line Method.
Books are closed on 31st March each year.

We’ll prepare the Machinery Account for 4 years (2015–2019) and understand each step in detail.

🎯 Perfect for: Class 11 Accountancy students, beginners, and CBSE exam preparation.
📚 Topic: Depreciation (SLM Method) – Machinery Purchase & Sale with Gain/Loss

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