wnmveweÁvb (Accounting)

Lecture # 17
 AePq (Depreciation) 1g Ask

¯’vqx m¤úwËi AePq A¯úk©bxq m¤úwËi Ae‡jvcb cÖvK…wZK m¤úwËi k~b¨xKiY

wjwce×Ki‡Yi `vwLjv: wjwce×Ki‡Yi `vwLjv: wjwce×Ki‡Yi `vwLjv:
AePq e¨q †WweU Ae‡jvcb e¨q †WweU k~b¨xKiY e¨q †WweU
cyÄxf‚Z AePq †µwWU cyÄxf‚Z Ae‡jvcb †µwWU cyÄxf‚Z k~b¨xKiY †µwWU
AePq avh©/wbY©‡qi †ÿ‡Î we‡eP¨ welqmg~n:
(i) m¤úwËi e¨q/µqg~j¨/AR©bg~j¨

(ii) AvbygvwbK e¨envwiK RxebKvj/Avqy®‹vj

(iii) wbt‡kl g~j¨ / fMœve‡kl g~j¨ / Ae‡kl g~j¨

AePq av‡h©i c×wZ wbe©vP‡bi †ÿ‡Î we‡eP¨ welqmg~n:
(i) Dc‡hvwMZv/DcKvwiZv

(ii) avivevwnKZv/mvgÄm¨

(iii) AvqK‡ii nvi

 mij •iwLK c×wZ‡Z AePq avh©KiY
cÖwZ eQi GKB nv‡i AePq avh© Kivi c×wZ‡K mij •iwLK c×wZ (Straight Line Method) ev w¯’i
wKw¯Í c×wZ e‡j| GB c×wZ‡Z AePq wbY©‡qi mgq AePq‡hvM¨ g~j¨‡K m¤úwËi AvbygvwbK
Avqy®‹v‡ji g‡a¨ mgvb nv‡i eÈb Kiv nq|
AePq‡hvM¨ g~j¨
mij •iwLK c×wZ‡Z AePq wbY©‡qi m~Î n‡jv: evwl©K AePq =
Avqy®‹vj
GLv‡b, AePq‡hvM¨ g~j¨ = µqg~j¨  fMœve‡kl g~j¨
mij •iwLK c×wZ‡Z AeP‡qi nvi e¨envi K‡iI evwl©K AePq wbY©q Kiv hvq|
100%
G c×wZ‡Z, AeP‡qi nvi = ;
Avqy®‹vj
G‡ÿ‡Î, AePq wbY©‡qi m~Î n‡jv: evwl©K AePq = AePq‡hvM¨ g~j¨  AeP‡qi nvi

we`ª: evwl©K AePq I AePq‡hvM¨ g~j¨ †_‡K AeP‡qi nvi wbY©q Ki‡Z ejv n‡j-
evwl©K AePq
ÒAeP‡qi nvi = (  100)%Ó
AePq‡hvM¨ g~j¨
 mswkøó MvwYwZK mgm¨v
01. 1 Rvbyqvwi 2009 Zvwi‡L 3,000 UvKv g~‡j¨i GKwU Mvwo µq Kiv nq, hvi AvbygvwbK

RxebKvj 15 eQi| MvwowUi e¨q eȇbi Rb¨ mij •iwLK c×wZ †e‡Q †bqv nq| 30 Ryb
2013 Zvwi‡L MvwowU 1,600 UvKvq wewµ Kiv n‡j jvf ev ¶wZi cwigvY KZ?
02. hš¿cvwZ msµvšÍ DcvË n‡jv: 1 RyjvB 2012 Zvwi‡L †Ri 15,000 UvKv; bZzb hš¿cvwZ µq

7,500 UvKv| hš¿cvwZ (hvi µqg~j¨ 2,500 UvKv Ges cyÄxf‚Z AePq 500 UvKv) weµq Kiv
nq 3,500 UvKvq| 30 Ryb 2013 Zvwi‡L hš¿cvwZ wnmv‡ei †Ri KZ?
03. 50,000 UvKv µqg~‡j¨i GKwU cyivZb ¯’vei m¤úwË 30,000 UvKvq weµq Kiv nq|

mwVKfv‡e G weµ‡qi Dci 25,000 UvKv gybvdv †`Lv‡bv n‡j weµq Zvwi‡L D³ m¤úwËi
cyÄxf‚Z AePq KZ?
04. 85,000 UvKvq GKwU †gwkb µq Kiv n‡qwQj, hvi m¤¢ve¨ fMœve‡kl g~j¨ 5,000 UvKv Ges

m¤¢ve¨ RxebKvj 10 eQi| mij •iwLK c×wZ‡Z AePq avh© K‡i 1 Rvbyqvwi 2013 Zvwi‡L
†gwkbwUi eBg~j¨ n‡q‡Q 37,000 UvKv| KZ Zvwi‡L †gwkbwU µq Kiv n‡q‡Q?
05. 1 Rvbyqvwi 2008 Zvwi‡L GKwU †gwkb µq K‡i 10% nv‡i mij •iwLK c×wZ‡Z AePq avh©

Kiv nw”Qj| †gwkbwUi fMœve‡kl g~j¨ wba©viY Kiv n‡qwQj 15,000 UvKv| 2012 mv‡j
†gwkbwUi Dci 22,500 UvKv AePq avh© Kiv n‡j, †gwkbwUi µqg~j¨ wQj KZ?
mswkøó MvwYwZK mgm¨vi DËigvjv
(01) 500 UvKv ¶wZ

(02) 20,000 UvKv

(03) 45,000 UvKv

(04) 1 Rvbyqvwi 2007

(05) 2,40,000 UvKv

 MCQ
Practice
01. Pvi eQi c~‡e© wSjwgj †UªWvm© 5,00,000 UvKv e¨‡q GKwU Awdm miÄvg µq K‡i, hvi 10
eQi Avqy®‥vj n‡e Ges Avqy‡k‡l Rxe‡bi mgvß eQ‡i AvbygvwbK fMœv‡kl g~j¨ `vuov‡e
50,000 UvKv| GB miÄvgwUi †ÿ‡Î mij‣iwLK AePq c×wZ e¨envi Kiv nq| eZ©gv‡b
hw` GB miÄvgwU 2,50,000 UvKvq weµq Kiv nq, Z‡e GBiƒc weµ‡q KZ UvKv jvf ev
ÿwZ n‡e? (Four years ago, Jhilmil Traders purchased an office equipment
costing Tk. 5,00,000 which will have a life of 10 years and an estimated salvage
value of Tk. 50,000 at the end of its life. The straight-line depreciation method is
used for this equipment. If this equipment could now be sold for Tk. 2,50,000,
what would be the amount of gain or loss on this sale?) [Xvwe 18-19]
A. ÿwZ 50,000 UvKv| (Loss Tk. 50,000)
B. jvf-ÿwZi †Kv‡bvwUB n‡e bv| (No gain no loss)
C. ÿwZ 70,000 UvKv| (Loss Tk. 70,000)
D. ÿwZ 2,00,000 UvKv| (Loss Tk. 2,00,000)
02. 2002 mv‡ji 1 RyjvB gvmy` 22,000 UvKvi hš¿cvwZ weµq K‡i| hš¿cvwZi µqg~j¨
60,000 UvKv, AvbygvwbK Avqy®‥vj 5 eQi Ges AvbygvwbK fMœve‡kl g~j¨ 10,000 UvKv|
D³ eQ‡i Rvbyqvwi gv‡mi 1 Zvwi‡L cyÄxf‚Z AePq wnmv‡ei †Ri wQj 35,000 UvKv| mij
•iwLK c×wZ‡Z AePq avh© Ki‡j D³ m¤úwË weµ‡q jvf ev ÿwZ n‡e- (On July 1, 2002,
Masud sells equipment for Tk. 22,000. The equipment originally cost Tk.
60,000, had an estimated 5-year life and an expected salvage value of Tk.
10,000. The accumulated depreciation account had a balance of Tk. 35,000 on
January 1, 2002, using the straight-line method. The gain or loss on disposal is-)
[Xvwe 15-16; Kzwe 18-19]

A. jvf 3,000 UvKv (Tk. 3,000 gain) B. jvf 2,000 UvKv (Tk. 2,000 gain)
C. ÿwZ 3,000 UvKv (Tk. 3,000 loss) D. ÿwZ 2,000 UvKv (Tk. 2,000 loss)
E. jvf 5,000 UvKv (Tk. 5,000 gain)
03. GKwU UªvK 60,000 UvKvq µq Kiv n‡qwQj Ges e¨envi‡hvM¨ mg‡qi †k‡l Aewkóg~j¨

12,000 UvKv wba©viY Kiv n‡q‡Q| mij •iwLK c×wZ Abyhvqx gvwmK AePq LiP 1,000
UvKv wjwce× Kiv n‡q‡Q| evwl©K AePq nvi n‡”Q: (A truck was purchased for Tk.
60,000 and it was estimated to have Tk. 12,000 salvage value at the end of its
useful life. Monthly expense of Tk. 1,000 was recorded using the straight-line

method. The annual depreciation rate is:) [Xvwe 11-12 evwZjK…Z]

A. 20% (20%) B. 2% (2%) C. 8% (8%)

D. 25% (25%) E. 15% (15%)

04. mij •iwLK c×wZ‡Z AePq wbY©q Kv‡j †Kvb welqwU we‡ewPZ nq bv? (Which is not

considered when calculating depreciation under straight line method?) [Xvwe 09-10,

98-99]

A. evwl©K gy`ªvùxwZi m~PK (Annual inflation index)

B. m¤úwËi µqg~j¨ (Purchase price of asset)

C. m¤úwËi AvbygvwbK wbt‡kwlZg~j¨ (Estimated scrap value of the asset)

D. m¤úwËi AvbygvwbK Kvh©Kvj (Estimated useful life of the asset)

E. Dc‡ii meMy‡jvB we‡ewPZ nq (All of the above are considered)

05. hš¿cvwZi †Ri Rvbyqvwi 1, 2007 Zvwi‡L 80,000 UvKv| eQ‡i 40,000 UvKvi hš¿cvwZ µq

Kiv n‡jv| hš¿cvwZ hvi µqg~j¨ wQj 20,000 UvKv Ges AePq mwÂwZ 5,000 UvKv, wewµ
Kiv n‡jv 13,000 UvKvq| 2007 mv‡ji 30 b‡f¤^i hš¿cvwZi †Ri UvKvq n‡e: (The
balance of machinery on January 01, 2007 was Tk. 80,000. During the year
purchase of machinery was Tk. 40,000. The machinery that had a purchase price
of Tk. 20,000 and was depreciated by Tk. 5,000 was sold for Tk. 13,000. The
balance of machinery on November 30, 2007 would be in Tk.:) [Xvwe 07-08, 99-2000]
A. 95,000 (95,000) B. 98,000 (98,000)

C. 1,00,000 (1,00,000) D. 1,02,000 (1,02,000)

E. 1,05,000 (1,05,000)
06. AePq ------- Gi GKwU cÖwµqv| (Depreciation is a process of -------.) [Xvwe 05-06, 02-03,

01-02, 98-99]

A. g~j¨vqb (Valuation) B. µqg~j¨ eÈb (Cost allocation)

C. bM` RgvKiY (Cash accumulation) D. g~j¨ we‡kølY (Appraisal)

E. †kÖwYe×KiY (Classification)
07. GKwU `xN©‡gqvw` †gwk‡bi µqg~j¨ 50,000 UvKv| AvR ch©šÍ †gwk‡bi cyÄxf‚Z AeP‡qi

cwigvY 20,000 UvKv| hw` AvR‡K †gwkbwU 18,000 UvKvq wewµ Kiv nq, Z‡e jvf ev
¶wZi cwigvY UvKvq n‡e: (A long life machine has an initial cost price of Tk.
50,000. Its accumulated depreciation today is Tk. 20,000. If this asset is sold
today for Tk.18,000, the gain or loss in Tk. would be:) [Xvwe 04-05]

A. 2,000 ¶wZ (Loss of 2,000) B. 2,000 jvf (Gain of 2,000)

C. 32,000 ¶wZ (Loss of 32,000) D. 12,000 jvf (Gain of 12,000)

E. 12,000 ¶wZ (Loss of 12,000)

08. 1990 mv‡ji 1 Rvbyqvwi Zvwi‡L GKwU †gwkb µq Kiv nq, hvi g~j¨ 1,00,000 UvKv Ges

Avqy®‥vj 10 eQi| cÖwZ eQ‡iB mgcwigvY AePq aiv nq| 1995 mv‡ji 30 Ryb Zvwi‡L
†gwkbwU wewµ nq 15,000 UvKvq| GB weµ‡qi d‡j KZ jvf ev ¶wZ nq? (On 1
January, 1990 a machine was purchased for Tk. 1,00,000, the useful life of
which is 10 years. Depreciation is equally every year. The machine was sold on
30 June, 1995 for Tk. 15,000. What is the amount of profit earned or loss

incurred on the sale transaction?) [Xvwe 96-97]

A. 32,000 UvKv jvf (Profit Tk. 32,000) B. 30,000 UvKv ¶wZ (Loss Tk. 30,000)

C. 44,000 UvKv ¶wZ (Loss Tk. 44,000) D. 20,000 UvKv jvf (Profit Tk. 20,000)
09. GKwU miÄvg wZb ermi Av‡M 50,000 UvKvq †Kbv nq| mij •iwLK c×wZ‡Z evrmwiK
15% nv‡i AewPwZ avh© Kiv nq| Z…Zxq ermi †k‡l miÄvgwU 25,000 UvKvq weµq Kiv nq|
GB weµ‡q KZ UvKv gybvdv ev ¶wZ n‡q‡Q? (An equipment was purchases 3 years ago
at a cost of Tk. 50,000. Depreciation is being charged @ 15% on straight line
basis. The equipment is sold out at the end of third year at Tk. 25,000. What is
the amount of profit earned or loss incurred on the sale?) [Xvwe 93-94]
A. 25,000 UvKv ¶wZ (Loss of Tk. 25,000)
B. 22,500 UvKv gybvdv (Profit of Tk. 22,500)
C. 27,500 UvKv ¶wZ (Loss of Tk. 27,500)
D. 2,500 UvKv ¶wZ (Loss of Tk. 2,500)
10. wnmveweÁv‡bi `„wó‡KvY †_‡K AePq wba©vi‡Yi mgq wZbwU †g․wjK welq we‡ePbv Ki‡Z

nq| GMy‡jv n‡jv (In the process of measuring depreciation from an accounting
point of view, three fundamental factors must be considered. These are) [Xvwe 92-93]

A. e¨q, AePq c×wZ Ges e¨envi Kvj (Cost, method of depreciation and useful life)

B. e¨q, e¨envi Kvj I Aewkóg~j¨ (Cost, useful life and scrap value)

C. Drcv`b GKK, AePq c×wZ Ges e¨q (Units of output, method of depreciation and cost)

D. †Kv‡bvwUB cÖ‡hvR¨ bq (None of these)

11. iƒcbMi †UªWvm© 2017 mv‡ji Rvbyqvwi‡Z GKwU hš¿cvwZ µq K‡i hvi µqg~j¨ 60,000

UvKv, ¯’vcb LiP 2,000 UvKv, cwienY LiP 8,000 UvKv Ges evwl©K iÿYv‡eÿY LiP
1,000 UvKv| evwl©K 10% nv‡i AePq avh© Kiv n‡j 2017 Gi wW‡m¤^i gv‡m hš¿cvwZi
eBg~j¨ KZ n‡e? [Rvwe 18-19]

A. 71,000 UvKv B. 70,000 UvKv C. 63,000 UvKv D. 63,900 UvKv

12. hš¿cvwZi µqg~j¨ 200,000 UvKv, fMœve‡kl g~j¨ 20,000 UvKv, Avqy®‥vj 6 eQi Ges

mij‣iwLK c×wZ‡Z 2016 mv‡ji Avw_©K weeiYx‡Z hš¿cvwZi AePq eve` 7,500 UvKv avh©
Kiv n‡j hš¿cvwZwU KLb µq Kiv n‡qwQj? [Rvwe 18-19]

A. b‡f¤^i 1, 2016 B. GwcÖj 1, 2016

C. †m‡Þ¤^i 30, 2016 D. A‡±vei 30, 2016

13. m¤úwËi µqg~j¨ †_‡K AePq mwÂwZ ev` w`‡j Kx cvIqv hvq? [Rvwe 18-19]

A. µqg~j¨ B. fMœve‡kl g~j¨

C. evRvig~j¨ D. eBg~j¨

14. gy`ªvùxwZRwbZ mgm¨v †gvKv‡ejvq †Kvb AePq c×wZ RbwcÖq? [Kzwe 18-19]

A. hvwš¿K NÈv nvi B. cÖwZ¯’vcb e¨q

C. AePq fvÛvi D. cybtg~j¨vqb

15. GKwU Avmevec‡Îi µqg~j¨ 16,800 UvKv| AvmevecÎwUi Avqy®‥vj 4 eQi| mij‣iwLK

c×wZ‡Z AvmevecÎwUi cyÄxf‚Z AeP‡qi cwigvY 3,500 UvKv| AvmevecÎwU e¨envi

n‡q‡Q- [Pwe 17-18]

A. GK eQi B. GK gvm

C. Qq gvm D. `k gvm E. Pvi gvm

16. GKwU cyivZb Mvwoi weµqg~j¨ 2,20,000 UvKv, hvi RgvK…Z AePq 80,000 UvKv|

weµqRwbZ ÿwZ 20,000 UvKv n‡j MvwowUi µqg~j¨ n‡e- [ivwe 17-18]

A. 2,80,000 UvKv B. 3,20,000 UvKv

C. 1,60,000 UvKv D. 3,00,000 UvKv

17. Avmevec‡Îi µqg~j¨ 2,00,000 UvKv hvi cwienY LiP 5,000 UvKv, ms¯’vcb e¨q

15,000 UvKv f¨vU cÖ`vb Kiv nq 15% Ges KviLvbv fvov 8,000 UvKv| m¤úwËi Avqy®‥vj
10 eQi| mij‣iwLK c×wZ‡Z AePq avh© Kiv n‡j AeP‡qi nvi KZ? [Kzwe 17-18]

A. 10% B. 12% C. 12.5% D. 20%

18. Avjdv wjt GKwU †gwkb 22,000 UvKv wewµ K‡i hvi µqg~j¨ wQj 50,000 UvKv| hw`

†Kv¤úvwb D³ wewµ‡Z 5,000 UvKv jvf K‡i _v‡K Zvn‡j †gwkbwUi cyÄxfzZ AePq KZ?
[Rwe 16-17]

A. Tk. 33,000 B. Tk. 28,000 C. Tk. 23,000 D. None of these

 mgvß
(The End)