depreciation calculation sheet

purchase
particulars pool depreciation rate opening wdv up to poush up to chaitra up toashar
AIR CONDITIONER B 25% - 30,000.00 - -
COMPUTER B 25% - 40,000.00 - -
ELECTRICAL ASSESSORIES B 25% - 10,000.00 - -
FURNITURES& FIXTURES B 25% - 50,000.00 - -
MOBILE SET B 25% - 15,000.00 - -
OFFICE EQUIPMENT B 25% - 12,000.00 - -
PLANT & MACHINERY D 15% - 78,000.00 -
 depreciation
total ppe opening up to poush up to chaitra up to ashar total depreciation
30,000.00 - 7,500.00 - - 7,500.00
40,000.00 - 10,000.00 - - 10,000.00
10,000.00 - 2,500.00 - - 2,500.00
50,000.00 - 12,500.00 - - 12,500.00
15,000.00 - 3,750.00 - - 3,750.00
12,000.00 - 3,000.00 - - 3,000.00
78,000.00 - - 7,800.00 - 7,800.00
235,000.00 47,050.00
PL
JOURNAL
DEPRECIATIOM DR
AIR CONDITIONER cr
COMPUTER cr
ELECTRICAL ASSESSORIES cr
FURNITURES& FIXTURES cr
MOBILE SET cr
OFFICE EQUIPMENT cr
PLANT & MACHINERY cr
net ppe
22,500.00
30,000.00
7,500.00
37,500.00
11,250.00
9,000.00
70,200.00
187,950.00
BS

47,050.00
7,500.00
10,000.00
2,500.00
12,500.00
3,750.00
3,000.00
7,800.00
POOL B 157000
AIR CONDITIONER 30000
COMPUTER 40000
ELECTRICAL ASSESSORIES 10000
FURNITURES& FIXTURES 50000
MOBILE SET 15000
OFFICE EQUIPMENT 12000
PLANT & MACHINERY 78000
 allowance
name of staff m/u GROSS SALARY(B+A) basic salary office allowance(C-A) dashain allowance
ramila parajuli U 83,333.33 50,000.00 33,333.33 50,000.00
pf(employers contribution) gross salary pf deposited CIT deposited insurance taxable salary
5,000.00 1,110,000.00 120,000.00 0 0 990,000.00
 salary tax (slab)
exemption SST@1% tax@10% tax@20% tax@30% tax@36% total
500000 5,000.00 20,000.00 -
paid during the year payable as on……. per month salary payable tax sst itr