wnmveweÁvb (Accounting)

Lecture # 18
 AePq (Depreciation) 2q Ask
µgn«vmgvb †Ri c×wZ‡Z AePq avh©KiY
†h c×wZ‡Z c~e©eZ©x eQ‡ii Zzjbvq cieZ©x eQ‡i Kg AePq avh© Kiv nq Zv‡K µgnªvmgvb †Ri
c×wZ e‡j| G c×wZ‡Z AePq av‡h©i †¶‡Î AeP‡qi nvi Avek¨K| AePq av‡h©i mgq fMœve‡kl
g~j¨ ev` w`‡Z nq bv| cÖwZ eQi eBg~j¨/AewjwLZ g~j¨ (Book Value / Written Down Value)-Gi
Dci wbw`©ó nv‡i AePq avh© Kiv nq| cÖ_g eQ‡ii AePq av‡h©i †ÿ‡Î µqg~j¨B n‡jv eBg~j¨ Ges
cieZ©x eQi¸‡jv‡Z µqg~j¨ †_‡K cyÄxf‚Z AePq ev` w`‡j eBg~j¨ cvIqv hvq|
µgnªvmgvb †Ri c×wZ‡Z AePq wbY©‡qi m~Î n‡jv:

AePq = wbw`©ó eQ‡ii ïiæ‡Z eBg~j¨ × AeP‡qi nvi

100%
G‡ÿ‡Î, AeP‡qi nvi = ×2
Avqy®‹vj

we`ª: AeP‡qi nviwU mij‣iwLK c×wZi w`¸Y weavq µgn«vmgvb c×wZ‡K •ØZn«vmgvb c×wZI ejv nq|
el© msL¨vi mgwó c×wZ‡Z AePq avh©KiY
†h c×wZ‡Z ¯’vqx m¤úwËi AvbygvwbK RxebKv‡ji eQi msL¨vi Dci wfwË K‡i AePq avh© Kiv nq
Zv‡K el© msL¨vi mgwó c×wZ ejv nq| µgn«vmgvb †Ri c×wZi g‡Zv G c×wZ‡ZI RxebKv‡ji
cÖ_g w`‡K †ewk AePq avh© Kiv nq|
el© msL¨vi mgwó c×wZ‡Z AePq wbY©‡qi m~Î n‡jv:

Aewkó eQi
AePq = AePq‡hvM¨ g~j¨ ×
el© msL¨vi mgwó

N (N + 1)
G‡ÿ‡Î, el© msL¨vi mgwó = ; Ges
2

Aewkó eQi = N – T + 1 [N = Avqy®‹vj Ges T = mgq (hZ eQi e¨envi Kiv n‡q‡Q)]
Kv‡Ri GKK / Drcv`b GKK c×wZ‡Z AePq avh©KiY
†h c×wZ‡Z ¯’vqx m¤úwËi AvbygvwbK RxebKvj‡K mg‡qi wfwˇZ cÖKvk bv K‡i cÖZ¨vwkZ †gvU
Kv‡Ri ÿgZvi GK‡Ki wfwˇZ cÖKvk K‡i AePq avh© Kiv nq Zv‡K ÔKv‡Ri GKK c×wZ ev
Drcv`‡bi GKK c×wZÕ ejv nq|
Kv‡Ri GKK c×wZ‡Z AePq wbY©‡qi m~Î n‡jv:

mswkøó eQ‡ii Kv‡Ri GKK

evwl©K AePq = AePq‡hvM¨ g~j¨ ×
†gvU Kv‡Ri ÿgZvi GKK

Gfv‡eI †jLv hvq, wbw`©ó eQ‡ii AePq = GKK cÖwZ AePq × wbw`©ó eQ‡ii Kv‡Ri GKK|

GLv‡b, GKK cÖwZ AePq = AePq‡hvM¨ g~j¨  †gvU Kv‡Ri ÿgZvi GKK|
 mswkøó MvwYwZK mgm¨v
01. 1 AvM÷ 2012 Zvwi‡L 1,20,000 UvKvq GKwU ¯’vei m¤úwË µq Kiv nq| m¤úwËwUi Dci

evwl©K 20% µgn«vmgvb †Ri c×wZ‡Z AePq av‡h©i wm×všÍ MÖnY Kiv nq| 2013 mv‡ji 31
wW‡m¤^i Zvwi‡L mgvß wnmvee‡l©i AeP‡qi cwigvY n‡e KZ?
02. Rvbyqvwi 1, 2012 Zvwi‡L 1,65,000 UvKv w`‡q GKwU †jRvi wcÖ›Uvi µq Kiv nq| Avkv Kiv

nq, wcÖ›UviwU w`‡q †gvU 7,50,000 Kwc wcÖ›U Kiv hv‡e Ges AvbygvwbK Kvh©Kvj †k‡l
wcÖ›UviwU 15,000 UvKvq wewµ Kiv hv‡e| 2012 mv‡j wcÖ›UviwU w`‡q 40,000 Kwc wcÖ›U Kiv
n‡q _vK‡j Drcv`b GKK c×wZ‡Z 2012 mv‡ji AePq n‡e KZ?
03. 1 RyjvB 2012 Zvwi‡L 70,000 UvKv g~‡j¨ GKwU †gwkb µq Kiv nq| GB †gwkbwUi ms¯’vcb

e¨q wbe©vn Kiv nq 12,500 UvKv| e¨envwiK RxebKvj †k‡l †gwkbwUi Aemvqbg~j¨ n‡e
7,500 UvKv| †gwkbwUi AvbygvwbK Kvh©Ki Avqy®‹vj 2,00,000 NÈv| 2012 mv‡j †gwkbwU
40,000 NÈv KvR K‡i| Kv‡Ri GKK c×wZ‡Z 2012 mv‡ji AePq KZ?
04. 2008 mv‡ji 1 Rvbyqvwi Zvwi‡L 1,20,000 UvKvq GKwU m¤úwË µq Kiv nq hvi AvbygvwbK

Avqy®‹vj 8 eQi Ges fMœve‡kl g~j¨ 12,000 UvKv| el© msL¨vi mgwó c×wZ‡Z 2013 mv‡ji
AePq KZ?
05. m¤úwËi µqg~j¨ 2,10,000 UvKv, fMœve‡kl g~j¨ 30,000 UvKv Ges e¨envwiK RxebKvj 5

eQi| el© msL¨v mgwó c×wZ‡Z 2q eQ‡ii AePq I 2q eQi †k‡l m¤úwËwUi AewjwLZg~‡j¨i
cwigvY KZ?
mswkøó MvwYwZK mgm¨vi DËigvjv
(01) 22,000 UvKv

(02) 8,000 UvKv

(03) 15,000 UvKv

(04) 9,000 UvKv

(05) 48,000 UvKv Ges 1,02,000 UvKv

 MCQ
Practice
01. AeP‡qi †Kvb c×wZ cÖ_g eQ‡ii AePq me‡P‡q Kg †`Lv‡e? (Which depreciation

method shows the lowest amount of depreciation in the first year?) [Xvwe 19-20]

A. mij‣iwLK c×wZ (Straight line method)

B. µgn«vmgvb c×wZ (Declining balance method)

C. el© msL¨vi mgwó c×wZ (Sum of the years digit method)

D. Drcv`b GKK (Units of production)

02. GKwU h‡š¿i µqg~j¨ 7,00,000 UvKv| Bnvi cwienY LiP I ms¯’vcb e¨q h_vµ‡g
50,000 UvKv Ges 20,000 UvKv| hš¿wUi cÖZ¨vwkZ Avqy®‹vj 4 eQi I fMœv‡kl g~j¨
35,000 UvKv| hš¿wUi cÖ_g eQ‡ii AePq LiP KZ `uvov‡e; hw` AePq av‡h©i †ejvq
µgn«vmgvb DØ„Ë c×wZ AbymiY Kiv nq? (The purchase price of a machine is Tk.
7,00,000. Its carrying cost and erection cost are Tk. 50,000 and Tk. 20,000
respectively. Expected life of the machine is 4 years with salvage value of Tk.
35,000. What would be the amount of depreciation expense in the first year of
the machine if Reducing Balance Method is followed for charging
depreciation?) [Xvwe 18-19]

A. 3,85,000 UvKv (Tk. 3,85,000) B. 1,92,500 UvKv (Tk. 1,92,500)

C. 96,250 UvKv (Tk. 96,250) D. 2,85,000 UvKv (Tk. 2,85,000)

03. AePq av‡h©i †Kvb c×wZ mg‡qi Dci wbf©i K‡i bv? (Which method of charging

depreciation does not rely on time?) [Xvwe 17-18]

A. mij‣iwLK c×wZ (Straight-line method)

B. el©msL¨vi mgwó c×wZ (Sum-of-the-years digit method)

C. µgn«vmgvb †Ri c×wZ (Declining balance method)

D. Drcv`‡bi GKK c×wZ (Unit of output/activity method)

04. Pvi eQi Av‡M KjvwZqv †UªWvm© 100,000 UvKv e¨‡q GKwU Awdm miÄvg µq K‡i, hvi
Avqy®‹vj aiv nq cvuP eQi Ges fMœve‡kl g~j¨ 5,000 UvKv| ZLb †_‡KB GwU evwl©K 20%
nv‡i µgn«vmgvb †Ri c×wZ‡Z AePq avh© Kiv n‡”Q| AvR GwU 32,000 UvKv weµq Kiv
†M‡j KZ UvKv jvf ev ÿwZ n‡e? (Four years ago, Kalatia Traders purchased an
office equipment at a cost of Tk. 100,000 and estimated its useful life of five
years and salvage value of Tk. 5,000. Since then, it has been depreciated at 20%
per annum under the reducing balance method. If today it could be sold for Tk.
32,000, what would be the gain or loss on this sale?) [Xvwe 16-17]

A. jvf 8,000 UvKv (Tk. 8,000 gain) B. †jvKmvb 3,960 UvKv (Tk. 3,960 loss)

C. †jvKmvb 6,912 UvKv (Tk. 6,912 loss) D. †jvKmvb 8,960 UvKv (Tk. 8,960 loss)

E. jvf 13,000 UvKv (Tk. 13,000 gain)

05. GKwU hš¿cvwZi µqg~j¨ 500,000 UvKv, cwienY LiP 50,000 UvKv I ms¯’vcb LiP

20,000 UvKv| cÖZ¨vwkZ Avqy®‹vj 4 eQi Ges Aewkó g~j¨ 35,000 UvKv| µgn«vmK…Z
DØ„Ë c×wZ‡Z 2q eQ‡ii AePq KZ UvKv? (The purchase price of a machine is Tk.
500,000, carrying cost Tk. 50,000 and erection cost is Tk. 20,000. Expected
useful life is 4 years and salvage value is tk. 35,000. What is the depreciation

amount in 2nd year under reducing-balance method?) [Xvwe 14-15]

A. 285,000 UvKv (Tk. 285,000) B. 142,500 UvKv (Tk. 142,500)

C. 106,875 UvKv (Tk. 106,875) D. 138,750 UvKv (Tk. 138,750)

E. 105,000 UvKv (Tk. 105,000)

06. 88,000 UvKvq µq Kiv GKwU hš¿ 7 ermi Kvh©¶g _vK‡e Ges D³ mg‡qi c‡i 4,000

UvKv eR©¨g~j¨ wnmv‡e cvIqv hv‡e| µgn«vmgvb †Ri c×wZ‡Z AePq wnmve Ki‡Z cÖv°wjZ
nvi KZ n‡Z cv‡i? (A machine bought for Taka 88,000 is supposed to last for 7
years after which a residual value of Taka 4,000 should be realized. What can
be the estimated rate for calculation of depreciation under reducing balance

method?) [Xvwe 06-07]

A. 25.00% (25.00%) B. 28.57% (28.57%)

C. 14.29% (14.29%) D. 23.33% (23.33%) E. 16.66% (16.66%)

07. GKwU e¨emvq cÖwZôvb 3,20,000 UvKv w`‡q GKwU hš¿ µq K‡i‡Q| µgn«vmgvb †Ri c×wZ

Abyhvqx 25% nv‡i AePq avh© Ki‡Z n‡e| 2 eQi †k‡l Aewkó eBg~j¨ KZ n‡e? (A firm
bought a machine for Tk. 3,20,000. It is to be depreciated at a rate of 25% using
the Reducing Balance Method. What would be the remaining book value after 2
years?) [Xvwe 98-99, 92-93]

A. UvKv 1,60,000 (Tk. 1,60,000) B. UvKv 2,40,000 (Tk. 2,40,000)

C. UvKv 1,80,000 (Tk. 1,80,000) D. Ab¨ †Kv‡bv msL¨v (some other figure)
08. AePq wbiƒc‡Y fMœve‡kl g~j¨ we‡ePbv Kiv nq bv wb‡Pi †Kvb c×wZ‡Z? [Rvwe 18-19; RvKKvbBwe

17-18; ivwe 08-09]

A. µgn«vmgvb †Ri c×wZ B. mij •iwLK c×wZ

C. el© mgwó c×wZ D. A I C DfqB

09. †Kvb c×wZ‡Z AePq av‡h©i cÖ_g eQ‡ii wbU gybvdv me‡P‡q Kg n‡e? [Pwe 17-18]

A. el©msL¨v mgwó c×wZ B. µgn«vmgvb †Ri c×wZ

C. mij‣iwLK c×wZ D. cybg©~j¨vqb c×wZ E. †Kv‡bvwUB bq

10. GKwU †gwk‡bi g~j¨ 10,000 UvKv, fMœve‡kl g~j¨ 1,000 UvKv| 10% nv‡i µgn«vmgvb

c×wZ‡Z 3q erm‡ii AePq KZ? [ivwe 09-10]

A. 2,710 UvKv B. 745.20 UvKv C. 729 UvKv D. 810 UvKv

11. GKwU h‡š¿i µqg~j¨ 60,000 UvKv| e¨envwiK RxebKvj 10 ermi| †kl D×viK…Zg~j¨

5,000 UvKv| sum-of-years-digit c×wZ e¨envi Ki‡j mßg e‡l© AeP‡qi cwigvY KZ
n‡e? [Rwe 06-07]

A. Uv 5,000 B. Uv 6,000 C. Uv 4,000 D. Uv 3,000

12. GKwU h‡š¿i µqg~j¨ 20,000 UvKv Ges Avqy®‹vj 20 eQi| µgn«vmgvb DØ„Ë c×wZ Abymv‡i

Z…Zxq eQ‡ii AeP‡qi cwigvY KZ n‡e?

A. 1,620 UvKv B. 1,600 UvKv C. 2,000 UvKv D. 1,800 UvKv

13. 32,000 UvKvq µxZ GKwU h‡š¿i AePq av‡h© 25% µgn«vmgvb †Ri c×wZ AbymiY Kiv

n‡j 3 eQi †k‡l hš¿wUi Aewkó eBg~j¨ n‡e-

A. 16,000 UvKv B. 24,000 UvKv C. 13,500 UvKv D. 10,125 UvKv

14. GKwU †gwk‡bi AewjwLZg~j¨ ev eBg~j¨ 51,200 UvKv, hv 3 eQi c~‡e© µq K‡i ZLb †_‡K

20% µgnªvmgvb †Ri c×wZ‡Z AewPwZ avh© Kiv nw”Qj| †gwkbwUi µqg~j¨ KZ?

A. 1,50,000 UvKv B. 1,20,00,000 UvKv

C. 1,00,000 UvKv D. 90,000 UvKv

15. 10% nv‡i µgnªvmgvb †Ri c×wZ‡Z GKwU hš¿cvwZi 3q eQ‡ii AePq e¨q 16,200 UvKv

n‡j µqg~j¨ KZ?

A. 1,80,000 UvKv B. 2,00,000 UvKv C. 2,22,222 UvKv D. 1,62,000 UvKv

16. 25% µgnªvmgvb c×wZ‡Z AePq avh© K‡i GKwU m¤úwËi 3q eQ‡ii AeP‡qi cwigvY

45,000 UvKv n‡j m¤úwËwUi µqg~j¨ KZ?

A. 4,00,000 UvKv B. 3,20,000 UvKv C. 2,40,000 UvKv D. 5,60,000 UvKv

 Ae¨emvqx cÖwZôv‡bi wnmvewbKvk
G Aa¨v‡qi mv‡_ m¤úwK©Z MvwYwZK mgm¨v mgvav‡b cÖ‡qvRbxq m~Îvewj:
 Pvuu`v Avq = m`m¨ msL¨v  RbcÖwZ evwl©K Puv`v
 Pvuu`v Avq = cÖvß Pvu`v – PjwZ AwMÖg + PjwZ e‡Kqv + weMZ AwMÖg – weMZ e‡Kqv
 cÖvß Pvu`v = Pvuu`v Avq + PjwZ AwMÖg – PjwZ e‡Kqv – weMZ AwMÖg + weMZ e‡Kqv
 mswkøó MvwYwZK mgm¨v
01. mviv eQ‡i Puv`v eve` cÖvwß 45,000 UvKv| Gi g‡a¨ AwMÖg Puv`v cÖvwß 9,000 UvKv| eQ‡ii

ïiæ‡Z e‡Kqv Puv`vi cwigvY wQj 6,000 UvKv Ges eQi †k‡l Abv`vwq Puv`v 12,000 UvKv
n‡j, Avq-e¨q wnmv‡e Pvu`v eve` Avq †`Lv‡bv n‡e KZ?
02. 2016 mv‡j Puv`v cÖvwß 60,000 UvKv| 2015 mv‡j Puv`v e‡Kqv wQj 12,000 UvKv Ges AwMÖg

cÖvß Puv`v wQj 8,000 UvKv| 2016 mv‡j AwMÖg Puv`v cÖvwß 9,000 UvKv Ges Abv`vwq Puv`v
7,000 UvKv n‡j 2016 mv‡j KZ UvKv Puv`v eve` Avq n‡q‡Q?
03. GKwU Ae¨emvqx cÖwZôv‡bi m`m¨ msL¨v 60 Rb| RbcÖwZ gvwmK Pvu`v 100 UvKv| 2016

mv‡ji wnmve Kivi mgq †`Lv hvq †h, 20 Rb m`m¨ Puv`v cwi‡kva K‡ibwb; 15 Rb m`m¨
2017 mv‡ji 6 gv‡mi Puv`v AwMÖg cwi‡kva K‡i‡Qb Ges 10 Rb m`m¨ 2015 mv‡ji e‡Kqv
Puv`vmn G eQ‡ii Pvu`v cwi‡kva K‡i‡Qb| 2016 mv‡ji Puv`v Avq KZ?
04. Avq-e¨q wnmv‡e Puv`v Avq †`Lv‡bv n‡q‡Q 6,60,000 UvKv| PjwZ eQ‡i Puv`v eve` AwMÖg

cvIqv †M‡Q 30,000 UvKv Ges weMZ eQ‡ii e‡Kqv Puv`v GeQi Av`vq n‡q‡Q 90,000 UvKv|
weMZ eQ‡i AwMÖg cÖvß Pvu`v 40,000 UvKv Ges PjwZ eQ‡ii e‡Kqv Pvu`v 60,000 UvKv n‡j
PjwZ eQ‡i Pvu`v eve` cÖvwßi cwigvY KZ?
mswkøó MvwYwZK mgm¨vi DËigvjv
(01) 42,000 UvKv

(02) 54,000 UvKv

(03) 72,000 UvKv

(04) 6,80,000 UvKv

 MCQ
Practice
01. PjwZ eQ‡i †gvU Puv`v cÖvwß 20,000 UvKv| Zvi g‡a¨ weMZ eQ‡ii 4,000 UvKv Ges

AvMvgx eQ‡ii 2,500 UvKv| PjwZ eQ‡ii e‡Kqv Puv`v 5,500 UvKv n‡j Avq-e¨q wnmv‡e
Puv`v eve` KZ UvKv †`Lv‡Z n‡e| (Total subscription received in the income year is
Tk. 20,000. Out of this, Tk. 4,000 relates to previous year and Tk. 2,500 pertains
to next year. If accrued subscription for the current year is Tk. 5,500; calculate
the amount of subscription that will be shown in the Income and Expenditure
Account of the current year.) [Xvwe 18-19]

A. 20,000 UvKv (Tk. 20,000) B. 19,000 UvKv (Tk. 19,000)

C. 8,000 UvKv (Tk. 8,000) D. 25,500 UvKv (Tk. 25,500)

02. G¨v‡c· K¬v‡ei 3,000 Rb m`m¨ Av‡Q, hviv evrmwiK 200 UvKv K‡i Pvu`v w`‡q _v‡Kb|
2006 m‡b Pvu`v eve` KZ j¶ UvKv cvIqv hvq; hLb 300 Rb m`m¨ 2005 m‡b AvMvg
w`‡qwQ‡jb, 600 Rb m`m¨ 2007 m‡bi Pvu`v AvMvg w`‡q‡Qb Ges 200 Rb m`m¨ 2006
m‡bi Pvu`v cwi‡kva K‡ibwb? (Apex Club has 3,000 members from whom an annual
membership fee is due at the rate of Tk. 200 per year. How much subscription
was received in 2006 in Lakh Taka, when 300 members paid in 2005 in advance,
600 members also paid for 2007 as advance and 200 members did not pay for
2006?) [Xvwe 06-07]

A. 8.40 (8.40) B. 7.40 (7.40) C. 6.20 (6.20)

D. 8.00 (8.00) E. 6.60 (6.60)

 mgvß
(The End)