Written Down Value Method

Dr
B)
Date

01/07/20
07

01/01/20
08

01/01/20
09

01/01/20
10

Machinery Account (A and

Cr
Particulars

To Balance b/d

To Balance b/d

To Balance b/d

To Balance b/d

J.F.

Amount
Rs.
27000
________
27000

25650
______
25650

23085
________
23085

20776.5
________
20776.5

Date
31/12/20
07

" "

31/12/20
08

" "

31/12/20
09

" "
30/09/20
10

" "

particulars

J.F.

Amount
Rs.

By Depreciation
By balance c/d

1350
25650
27000

By Depreciation
By balance c/d

2565
23085
25650

By Depreciation
By balance c/d

2308.5
20776.5
23085

By Depreciation
By balance c/d

1558.24
19218.26
20776.5

30/09/20
10

To Balance b/d

19218.26

30/09/20
10

30/09/20
10

To Bank a/c
To Bank a/c

20000.00
15000.00

30/09/20
10

By Depreciation

500.00

" "

By Depreciation
By Balance b/d

375.00
34125.0
35000.00

"

"
35000.00

" "

By Bank(A)
By Bank(B)
By Profit And loss a/c

8000
3000
8218.26

Dr
Cr
Date

Depreciation Account

Particulars

J.F.

Amount
Rs.

Date

particulars

J.F.

Amount
Rs.

31/12/20
07

To Machinery a/c

1350

31/12/20
07

By Profit & Loss a/c

1350

31/12/20
08

To Machinery a/c

2565

31/12/20
08

By Profit & Loss a/c

2565

31/12/20
09

To Machinery a/c

2308.5

31/12/20
09

By Profit & Loss a/c

2308.5

30/09/20
10

To Machinery a/c

30/09/20
10

By Profit & Loss a/c

30/09/20
10

To Machinery a/c

1558.24

875.00

30/09/20
10

By Profit & Loss a/c

1558.24

875.00