Fixed assets A/c (written down value method) Notes | Study Crash Course of Accountancy - Class 12 - Commerce

Commerce: Fixed assets A/c (written down value method) Notes | Study Crash Course of Accountancy - Class 12 - Commerce

The document Fixed assets A/c (written down value method) Notes | Study Crash Course of Accountancy - Class 12 - Commerce is a part of the Commerce Course Crash Course of Accountancy - Class 12.
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 Page 1


 
    
 
Particulars Amt. Particulars Amt. 
To balance b/d 
To cash (purchases) 
To P&L (gain on sale) 
P.Y 
INV –(B) 
OP+ (A) 
By cash (sale) 
By P&L(loss on sale) 
By P&L (depreciation) 
By balance c/d 
INV +(A) 
OP+(A) 
OP+ (A) 
CY 
Total  Total  
 
Investments A/c 
Particulars Amt. Particulars Amt. 
To balance b/d 
To cash (purchases) 
To P&L (gain on sale) 
P.Y 
INV –(B) 
OP- (A) 
By cash (sale) 
By P&L(loss on sale) 
By P&L (depreciation) 
By balance c/d 
INV +(A) 
OP+(A) 
OP+ (A) 
CY 
Total  Total  
 
Cash flow statement adjustments 
Fixed Assets 
Particulars 31.03.2012 31.03.2013 
a) Plant a/c 60000 40000 
b) Machinery A/c 40000 - 
 Cases- depreciation 
1. Depreciate fixed assets by Rs.30,000. 
2.  Depreciate fixed assets by 10% 
Cases –  Sale of fixed assets 
1. Plant/ machinery was sold at a profit of Rs.20,000. 
2. Plant/ machinery was sold at a loss of Rs.10,000. 
3. Plant/ machinery were sold at Rs. 30,000. 
4. Plant/ machinery were sold at Rs. 60,000. 
5. Plant/ machinery were sold at a profit of 25%. 
6. Plant/ machinery were sold at a loss of 25%. 
7. 80% of Plant/ machinery were sold at a profit of 25%. 
8. 80% of Plant/ machinery were sold at a loss of 25%. 
9. 80% of Plant/ machinery were sold at a profit of Rs.3,000 
10. 80% of Plant/ machinery were sold at a loss of Rs.3,000 
11.  80% of Plant/ machinery were sold at Rs.30,000 
12. 80% of Plant/ machinery were sold at Rs.40,00 
13. Plant/ machinery with book value of Rs.10,000 was sold for Rs.30,000. 
14. Plant/ machinery with book value of Rs.10,000 was sold for Rs.8,000. 
15. Plant/ machinery with book value of Rs.10,000 was sold at a profit of 25%.  
16. Plant/ machinery with book value of Rs.10,000 was sold at a loss of 25%. 
17. Plant/ machinery with original cost of Rs.30,000 and acc dep there on was Rs.20,000 was sold for a profit of 60% 
on book value. 
18. Plant/ machinery with original cost of Rs.30,000 and acc dep there on was Rs.20,000 was sold for a loss of 60% on 
book value. 
19.  A piece of machinery / plant costing Rs.30,000 (book value was Rs.25,000) was sold for a profit of 60% on book 
value. 
20. A piece of machinery / plant costing Rs.30,000 (book value was Rs.25,000) was sold for a loss of 60% on book 
value. 
21. A piece of machinery / plant costing Rs.30,000 (book value was Rs.25,000) was sold at Rs.28,000 
22. A piece of machinery / plant costing Rs.30,000 (book value was Rs.25,000) was sold at Rs.18,000 
23. Included in machinery / plant a piece of it costing Rs.25,000 on which depreciation was charged Rs.10,000 was 
sold for Rs.12,000 
24. Included in machinery / plant a piece of it costing Rs.25,000 on which depreciation was charged Rs.10,000 was 
sold for Rs.5,000 
25. during the year company purchased assets of Rs.30,000 and sold some assets @ loss of 20% on book value 
26. during the year company purchased assets of Rs.30,000 and sold some assets @ profit of 20% on book value 
27. during the year company purchased assets of Rs.30,000 and sold assets of Rs.20,000 @ profit of 20% on book 
value 
Page 2


 
    
 
Particulars Amt. Particulars Amt. 
To balance b/d 
To cash (purchases) 
To P&L (gain on sale) 
P.Y 
INV –(B) 
OP+ (A) 
By cash (sale) 
By P&L(loss on sale) 
By P&L (depreciation) 
By balance c/d 
INV +(A) 
OP+(A) 
OP+ (A) 
CY 
Total  Total  
 
Investments A/c 
Particulars Amt. Particulars Amt. 
To balance b/d 
To cash (purchases) 
To P&L (gain on sale) 
P.Y 
INV –(B) 
OP- (A) 
By cash (sale) 
By P&L(loss on sale) 
By P&L (depreciation) 
By balance c/d 
INV +(A) 
OP+(A) 
OP+ (A) 
CY 
Total  Total  
 
Cash flow statement adjustments 
Fixed Assets 
Particulars 31.03.2012 31.03.2013 
a) Plant a/c 60000 40000 
b) Machinery A/c 40000 - 
 Cases- depreciation 
1. Depreciate fixed assets by Rs.30,000. 
2.  Depreciate fixed assets by 10% 
Cases –  Sale of fixed assets 
1. Plant/ machinery was sold at a profit of Rs.20,000. 
2. Plant/ machinery was sold at a loss of Rs.10,000. 
3. Plant/ machinery were sold at Rs. 30,000. 
4. Plant/ machinery were sold at Rs. 60,000. 
5. Plant/ machinery were sold at a profit of 25%. 
6. Plant/ machinery were sold at a loss of 25%. 
7. 80% of Plant/ machinery were sold at a profit of 25%. 
8. 80% of Plant/ machinery were sold at a loss of 25%. 
9. 80% of Plant/ machinery were sold at a profit of Rs.3,000 
10. 80% of Plant/ machinery were sold at a loss of Rs.3,000 
11.  80% of Plant/ machinery were sold at Rs.30,000 
12. 80% of Plant/ machinery were sold at Rs.40,00 
13. Plant/ machinery with book value of Rs.10,000 was sold for Rs.30,000. 
14. Plant/ machinery with book value of Rs.10,000 was sold for Rs.8,000. 
15. Plant/ machinery with book value of Rs.10,000 was sold at a profit of 25%.  
16. Plant/ machinery with book value of Rs.10,000 was sold at a loss of 25%. 
17. Plant/ machinery with original cost of Rs.30,000 and acc dep there on was Rs.20,000 was sold for a profit of 60% 
on book value. 
18. Plant/ machinery with original cost of Rs.30,000 and acc dep there on was Rs.20,000 was sold for a loss of 60% on 
book value. 
19.  A piece of machinery / plant costing Rs.30,000 (book value was Rs.25,000) was sold for a profit of 60% on book 
value. 
20. A piece of machinery / plant costing Rs.30,000 (book value was Rs.25,000) was sold for a loss of 60% on book 
value. 
21. A piece of machinery / plant costing Rs.30,000 (book value was Rs.25,000) was sold at Rs.28,000 
22. A piece of machinery / plant costing Rs.30,000 (book value was Rs.25,000) was sold at Rs.18,000 
23. Included in machinery / plant a piece of it costing Rs.25,000 on which depreciation was charged Rs.10,000 was 
sold for Rs.12,000 
24. Included in machinery / plant a piece of it costing Rs.25,000 on which depreciation was charged Rs.10,000 was 
sold for Rs.5,000 
25. during the year company purchased assets of Rs.30,000 and sold some assets @ loss of 20% on book value 
26. during the year company purchased assets of Rs.30,000 and sold some assets @ profit of 20% on book value 
27. during the year company purchased assets of Rs.30,000 and sold assets of Rs.20,000 @ profit of 20% on book 
value 
 
    
 
28. during the year company purchased assets of Rs.30,000 and sold assets of Rs.20,000 @ loss of 20% on book value 
29. during the year company purchased assets of Rs.30,000 and sold assets of Rs.20,000 @ Rs.25000 
30. during the year company purchased assets of Rs.30,000 and sold assets of Rs.20,000 @ Rs.15000 
 
  
Page 3


 
    
 
Particulars Amt. Particulars Amt. 
To balance b/d 
To cash (purchases) 
To P&L (gain on sale) 
P.Y 
INV –(B) 
OP+ (A) 
By cash (sale) 
By P&L(loss on sale) 
By P&L (depreciation) 
By balance c/d 
INV +(A) 
OP+(A) 
OP+ (A) 
CY 
Total  Total  
 
Investments A/c 
Particulars Amt. Particulars Amt. 
To balance b/d 
To cash (purchases) 
To P&L (gain on sale) 
P.Y 
INV –(B) 
OP- (A) 
By cash (sale) 
By P&L(loss on sale) 
By P&L (depreciation) 
By balance c/d 
INV +(A) 
OP+(A) 
OP+ (A) 
CY 
Total  Total  
 
Cash flow statement adjustments 
Fixed Assets 
Particulars 31.03.2012 31.03.2013 
a) Plant a/c 60000 40000 
b) Machinery A/c 40000 - 
 Cases- depreciation 
1. Depreciate fixed assets by Rs.30,000. 
2.  Depreciate fixed assets by 10% 
Cases –  Sale of fixed assets 
1. Plant/ machinery was sold at a profit of Rs.20,000. 
2. Plant/ machinery was sold at a loss of Rs.10,000. 
3. Plant/ machinery were sold at Rs. 30,000. 
4. Plant/ machinery were sold at Rs. 60,000. 
5. Plant/ machinery were sold at a profit of 25%. 
6. Plant/ machinery were sold at a loss of 25%. 
7. 80% of Plant/ machinery were sold at a profit of 25%. 
8. 80% of Plant/ machinery were sold at a loss of 25%. 
9. 80% of Plant/ machinery were sold at a profit of Rs.3,000 
10. 80% of Plant/ machinery were sold at a loss of Rs.3,000 
11.  80% of Plant/ machinery were sold at Rs.30,000 
12. 80% of Plant/ machinery were sold at Rs.40,00 
13. Plant/ machinery with book value of Rs.10,000 was sold for Rs.30,000. 
14. Plant/ machinery with book value of Rs.10,000 was sold for Rs.8,000. 
15. Plant/ machinery with book value of Rs.10,000 was sold at a profit of 25%.  
16. Plant/ machinery with book value of Rs.10,000 was sold at a loss of 25%. 
17. Plant/ machinery with original cost of Rs.30,000 and acc dep there on was Rs.20,000 was sold for a profit of 60% 
on book value. 
18. Plant/ machinery with original cost of Rs.30,000 and acc dep there on was Rs.20,000 was sold for a loss of 60% on 
book value. 
19.  A piece of machinery / plant costing Rs.30,000 (book value was Rs.25,000) was sold for a profit of 60% on book 
value. 
20. A piece of machinery / plant costing Rs.30,000 (book value was Rs.25,000) was sold for a loss of 60% on book 
value. 
21. A piece of machinery / plant costing Rs.30,000 (book value was Rs.25,000) was sold at Rs.28,000 
22. A piece of machinery / plant costing Rs.30,000 (book value was Rs.25,000) was sold at Rs.18,000 
23. Included in machinery / plant a piece of it costing Rs.25,000 on which depreciation was charged Rs.10,000 was 
sold for Rs.12,000 
24. Included in machinery / plant a piece of it costing Rs.25,000 on which depreciation was charged Rs.10,000 was 
sold for Rs.5,000 
25. during the year company purchased assets of Rs.30,000 and sold some assets @ loss of 20% on book value 
26. during the year company purchased assets of Rs.30,000 and sold some assets @ profit of 20% on book value 
27. during the year company purchased assets of Rs.30,000 and sold assets of Rs.20,000 @ profit of 20% on book 
value 
 
    
 
28. during the year company purchased assets of Rs.30,000 and sold assets of Rs.20,000 @ loss of 20% on book value 
29. during the year company purchased assets of Rs.30,000 and sold assets of Rs.20,000 @ Rs.25000 
30. during the year company purchased assets of Rs.30,000 and sold assets of Rs.20,000 @ Rs.15000 
 
  
 
    
 
Provisions of Taxation A/c 
Particulars Amt. Particulars Amt. 
To cash (paid) 
To balance c/d 
OP- (A) 
C.Y. 
By balance b/d 
By P&L(MADE) 
P.Y. 
OP+(A) 
Total  Total  
 
provision for taxation 
Particulars 31.03.2012 31.03.2013 
Provision for taxation 40000 60000 
Case 1. Tax paid during the year was Rs.30,000. 
Case 2. Tax made during the year was Rs.30,000.  
 
 
  
Page 4


 
    
 
Particulars Amt. Particulars Amt. 
To balance b/d 
To cash (purchases) 
To P&L (gain on sale) 
P.Y 
INV –(B) 
OP+ (A) 
By cash (sale) 
By P&L(loss on sale) 
By P&L (depreciation) 
By balance c/d 
INV +(A) 
OP+(A) 
OP+ (A) 
CY 
Total  Total  
 
Investments A/c 
Particulars Amt. Particulars Amt. 
To balance b/d 
To cash (purchases) 
To P&L (gain on sale) 
P.Y 
INV –(B) 
OP- (A) 
By cash (sale) 
By P&L(loss on sale) 
By P&L (depreciation) 
By balance c/d 
INV +(A) 
OP+(A) 
OP+ (A) 
CY 
Total  Total  
 
Cash flow statement adjustments 
Fixed Assets 
Particulars 31.03.2012 31.03.2013 
a) Plant a/c 60000 40000 
b) Machinery A/c 40000 - 
 Cases- depreciation 
1. Depreciate fixed assets by Rs.30,000. 
2.  Depreciate fixed assets by 10% 
Cases –  Sale of fixed assets 
1. Plant/ machinery was sold at a profit of Rs.20,000. 
2. Plant/ machinery was sold at a loss of Rs.10,000. 
3. Plant/ machinery were sold at Rs. 30,000. 
4. Plant/ machinery were sold at Rs. 60,000. 
5. Plant/ machinery were sold at a profit of 25%. 
6. Plant/ machinery were sold at a loss of 25%. 
7. 80% of Plant/ machinery were sold at a profit of 25%. 
8. 80% of Plant/ machinery were sold at a loss of 25%. 
9. 80% of Plant/ machinery were sold at a profit of Rs.3,000 
10. 80% of Plant/ machinery were sold at a loss of Rs.3,000 
11.  80% of Plant/ machinery were sold at Rs.30,000 
12. 80% of Plant/ machinery were sold at Rs.40,00 
13. Plant/ machinery with book value of Rs.10,000 was sold for Rs.30,000. 
14. Plant/ machinery with book value of Rs.10,000 was sold for Rs.8,000. 
15. Plant/ machinery with book value of Rs.10,000 was sold at a profit of 25%.  
16. Plant/ machinery with book value of Rs.10,000 was sold at a loss of 25%. 
17. Plant/ machinery with original cost of Rs.30,000 and acc dep there on was Rs.20,000 was sold for a profit of 60% 
on book value. 
18. Plant/ machinery with original cost of Rs.30,000 and acc dep there on was Rs.20,000 was sold for a loss of 60% on 
book value. 
19.  A piece of machinery / plant costing Rs.30,000 (book value was Rs.25,000) was sold for a profit of 60% on book 
value. 
20. A piece of machinery / plant costing Rs.30,000 (book value was Rs.25,000) was sold for a loss of 60% on book 
value. 
21. A piece of machinery / plant costing Rs.30,000 (book value was Rs.25,000) was sold at Rs.28,000 
22. A piece of machinery / plant costing Rs.30,000 (book value was Rs.25,000) was sold at Rs.18,000 
23. Included in machinery / plant a piece of it costing Rs.25,000 on which depreciation was charged Rs.10,000 was 
sold for Rs.12,000 
24. Included in machinery / plant a piece of it costing Rs.25,000 on which depreciation was charged Rs.10,000 was 
sold for Rs.5,000 
25. during the year company purchased assets of Rs.30,000 and sold some assets @ loss of 20% on book value 
26. during the year company purchased assets of Rs.30,000 and sold some assets @ profit of 20% on book value 
27. during the year company purchased assets of Rs.30,000 and sold assets of Rs.20,000 @ profit of 20% on book 
value 
 
    
 
28. during the year company purchased assets of Rs.30,000 and sold assets of Rs.20,000 @ loss of 20% on book value 
29. during the year company purchased assets of Rs.30,000 and sold assets of Rs.20,000 @ Rs.25000 
30. during the year company purchased assets of Rs.30,000 and sold assets of Rs.20,000 @ Rs.15000 
 
  
 
    
 
Provisions of Taxation A/c 
Particulars Amt. Particulars Amt. 
To cash (paid) 
To balance c/d 
OP- (A) 
C.Y. 
By balance b/d 
By P&L(MADE) 
P.Y. 
OP+(A) 
Total  Total  
 
provision for taxation 
Particulars 31.03.2012 31.03.2013 
Provision for taxation 40000 60000 
Case 1. Tax paid during the year was Rs.30,000. 
Case 2. Tax made during the year was Rs.30,000.  
 
 
  
 
    
 
Proposed dividend 
Proposed Dividend A/c 
Particulars Amt. Particulars Amt. 
To cash (paid) 
To balance c/d 
fin- (C) 
C.Y. 
By balance b/d 
By P&L(MADE) 
P.Y. 
OP+(A) 
Total  Total  
 
Particulars 31.03.2012 31.03.2013 
Proposed dividend 30000 50000 
Case 1. Dividend paid during the year was Rs.20,000. 
Case 2. Dividend made during the year was Rs.20,000 
 
  
Page 5


 
    
 
Particulars Amt. Particulars Amt. 
To balance b/d 
To cash (purchases) 
To P&L (gain on sale) 
P.Y 
INV –(B) 
OP+ (A) 
By cash (sale) 
By P&L(loss on sale) 
By P&L (depreciation) 
By balance c/d 
INV +(A) 
OP+(A) 
OP+ (A) 
CY 
Total  Total  
 
Investments A/c 
Particulars Amt. Particulars Amt. 
To balance b/d 
To cash (purchases) 
To P&L (gain on sale) 
P.Y 
INV –(B) 
OP- (A) 
By cash (sale) 
By P&L(loss on sale) 
By P&L (depreciation) 
By balance c/d 
INV +(A) 
OP+(A) 
OP+ (A) 
CY 
Total  Total  
 
Cash flow statement adjustments 
Fixed Assets 
Particulars 31.03.2012 31.03.2013 
a) Plant a/c 60000 40000 
b) Machinery A/c 40000 - 
 Cases- depreciation 
1. Depreciate fixed assets by Rs.30,000. 
2.  Depreciate fixed assets by 10% 
Cases –  Sale of fixed assets 
1. Plant/ machinery was sold at a profit of Rs.20,000. 
2. Plant/ machinery was sold at a loss of Rs.10,000. 
3. Plant/ machinery were sold at Rs. 30,000. 
4. Plant/ machinery were sold at Rs. 60,000. 
5. Plant/ machinery were sold at a profit of 25%. 
6. Plant/ machinery were sold at a loss of 25%. 
7. 80% of Plant/ machinery were sold at a profit of 25%. 
8. 80% of Plant/ machinery were sold at a loss of 25%. 
9. 80% of Plant/ machinery were sold at a profit of Rs.3,000 
10. 80% of Plant/ machinery were sold at a loss of Rs.3,000 
11.  80% of Plant/ machinery were sold at Rs.30,000 
12. 80% of Plant/ machinery were sold at Rs.40,00 
13. Plant/ machinery with book value of Rs.10,000 was sold for Rs.30,000. 
14. Plant/ machinery with book value of Rs.10,000 was sold for Rs.8,000. 
15. Plant/ machinery with book value of Rs.10,000 was sold at a profit of 25%.  
16. Plant/ machinery with book value of Rs.10,000 was sold at a loss of 25%. 
17. Plant/ machinery with original cost of Rs.30,000 and acc dep there on was Rs.20,000 was sold for a profit of 60% 
on book value. 
18. Plant/ machinery with original cost of Rs.30,000 and acc dep there on was Rs.20,000 was sold for a loss of 60% on 
book value. 
19.  A piece of machinery / plant costing Rs.30,000 (book value was Rs.25,000) was sold for a profit of 60% on book 
value. 
20. A piece of machinery / plant costing Rs.30,000 (book value was Rs.25,000) was sold for a loss of 60% on book 
value. 
21. A piece of machinery / plant costing Rs.30,000 (book value was Rs.25,000) was sold at Rs.28,000 
22. A piece of machinery / plant costing Rs.30,000 (book value was Rs.25,000) was sold at Rs.18,000 
23. Included in machinery / plant a piece of it costing Rs.25,000 on which depreciation was charged Rs.10,000 was 
sold for Rs.12,000 
24. Included in machinery / plant a piece of it costing Rs.25,000 on which depreciation was charged Rs.10,000 was 
sold for Rs.5,000 
25. during the year company purchased assets of Rs.30,000 and sold some assets @ loss of 20% on book value 
26. during the year company purchased assets of Rs.30,000 and sold some assets @ profit of 20% on book value 
27. during the year company purchased assets of Rs.30,000 and sold assets of Rs.20,000 @ profit of 20% on book 
value 
 
    
 
28. during the year company purchased assets of Rs.30,000 and sold assets of Rs.20,000 @ loss of 20% on book value 
29. during the year company purchased assets of Rs.30,000 and sold assets of Rs.20,000 @ Rs.25000 
30. during the year company purchased assets of Rs.30,000 and sold assets of Rs.20,000 @ Rs.15000 
 
  
 
    
 
Provisions of Taxation A/c 
Particulars Amt. Particulars Amt. 
To cash (paid) 
To balance c/d 
OP- (A) 
C.Y. 
By balance b/d 
By P&L(MADE) 
P.Y. 
OP+(A) 
Total  Total  
 
provision for taxation 
Particulars 31.03.2012 31.03.2013 
Provision for taxation 40000 60000 
Case 1. Tax paid during the year was Rs.30,000. 
Case 2. Tax made during the year was Rs.30,000.  
 
 
  
 
    
 
Proposed dividend 
Proposed Dividend A/c 
Particulars Amt. Particulars Amt. 
To cash (paid) 
To balance c/d 
fin- (C) 
C.Y. 
By balance b/d 
By P&L(MADE) 
P.Y. 
OP+(A) 
Total  Total  
 
Particulars 31.03.2012 31.03.2013 
Proposed dividend 30000 50000 
Case 1. Dividend paid during the year was Rs.20,000. 
Case 2. Dividend made during the year was Rs.20,000 
 
  
 
    
 
Fixed assets A/c (original cost value method) 
Particulars Amt. Particulars Amt. 
To balance b/d 
To cash (purchases) 
To P&L (gain on sale) 
P.Y 
INV –(B) 
OP+ (A) 
By cash (sale) 
By P&L(loss on sale) 
By accumulated   
     depreciation 
By balance c/d 
INV +(A) 
OP+(A) 
 
transfer 
CY 
Total  Total  
                                     Accumulated Depreciation A/c 
Particulars Amt. Particulars Amt. 
To fixed assets a/c  
To balance c/d 
transfer 
C.Y. 
By balance b/d 
By P&L(dep. For CY) 
P.Y. 
OP+(A) 
Total  Total  
  
Accumulated Depreciation(provision for depreciation) 
Particulars 31.03.2012 31.03.2013 
Plant 60000 40000 
Acc dep. 22000 20000 
Case 1.  During the year a plant costing Rs.20,000. Acc dep. there on was Rs15,000 was sold for Rs.2,000. 
Case 2.  During the year a plant costing Rs.20,000. Acc dep. there on was Rs15,000 was sold for Rs.7,000. 
Case 3.  During the year a plant costing Rs.20,000. Acc dep. there on was Rs15,000 was sold at a profit of  Rs.2,000. 
Case 4.  During the year a plant costing Rs.20,000. Acc dep. there on was Rs15,000 was sold at a loss of  Rs.2,000. 
Case 5. During the year a plant costing Rs.20,000 was sold for Rs. 5,000. Depreciation for the year was Rs.10,000. 
Case 6. During the year a plant costing Rs.20,000 was sold for Rs. 25,000. Depreciation for the year was Rs.10,000. 
 
  
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