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(1) Hire Purchase.pdf

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  CA.NareshAggarwal’s  ACADEMY   of    ACCOUNTS  Accounts  ã  Costing  ã  Tax  ã  FM  ã  Maths  ã  Stats  ã  English  ã  E conomics West Patel Nagar, New Delhi. Ph:8010444896. Website: www.academyofaccounts.org   Step-1 (i) Press  Print  button from the tool bar(ii) Select  ‘Print : Odd Pages Only’  from the Print dialog box(iii) Press  OK / Print  and you will get half of your document printed PrintInstructions    Step-2 (i) Put the printed paper back into the source paper tray(ii) Press  Print  button from the tool bar again(iii) Select  ‘Print : Even Pages Only’  from the Print dialog box + Check  ‘Reverse Pages’  from printer dialog box(iv) Press  OK / Print         S     t    e    p   -      3    :       L    e    a    v    e      I    n    s     t    r    u    c     t      i    o    n      P    a    g    e    a    n      d      C    e    n     t    e    r      S     t    a    p    p      l    e    a      l      l     t      h    e    o     t      h    e    r    p    a    g    e    s . . .       A      l      l      D    o    n    e  .  CA.NareshAggarwal’s  ACADEMY   of    ACCOUNTS  Accounts  ã  Costing  ã  Tax  ã  FM  ã  Maths  ã  Stats  ã  English  ã  E conomics West Patel Nagar, New Delhi. Ph:8010444896. Website: www.academyofaccounts.org   Blank Page Blank Page  CA.NareshAggarwal’s  ACADEMY   of    ACCOUNTS  Accounts  ã  Costing  ã  Tax  ã  FM  ã  Maths  ã  Stats  ã  English  ã  E conomics West Patel Nagar, New Delhi. Ph:8010444896. Website: www.academyofaccounts.org  Accounting for Depreciation&  Hire Purchase   CA.NareshAggarwal’s  ACADEMY   of    ACCOUNTS  Accounts  ã  Costing  ã  Tax  ã  FM  ã  Maths  ã  Stats  ã  English  ã  E conomics West Patel Nagar, New Delhi. Ph:8010444896. Website: www.academyofaccounts.org  CA.NareshAggarwal’s  ACADEMY   of    ACCOUNTS  Accounts  ã  Costing  ã  Tax  ã  FM  ã  Maths  ã  Stats  ã  English  ã  E conomics West Patel Nagar, New Delhi. Ph:8010444896. Website: www.academyofaccounts.org Price:  30/-   WhenAssetispurchased:  Asset’s Name A/c  (Cost + Expense)   Dr.To Cash / Bank A/c WhenDepreciationischarged:  Depreciation A/c Dr.To Asset’s Name A/c IfProvisionforDepreciationiscreated:  Profit & Loss A/c Dr.To Depreciation A/cDepreciation A/c Dr.To Provision for Depreciation A/c WhenAssetisSold:  Cash / Bank A/c Dr.To Asset’s Name A/c ForProfit onSaleof Asset:  Asset’s Name A/c Dr.To Profit on Sale of Asset A/c ForLoss onSale ofAsset :  Loss on Sale of Asset A/c Dr.To Asset’s Name A/c HintsforDepreciation Journal EntriesCalculation of Annual Depreciation StraightLineMethod/OriginalCostMethod/FixedInstalmentMethod: Cost + Expense on Purchase/Installation - Scrap ValueNo. of Years of Life of the Asset or   (Cost + Expense on Purchase/Installation - Scrap Value) x Rate100 DiminishingBalanceMethod/WrittenDownValueMethod/ ReducingInstalmentMethod: Opening Balance of Each Year x Rate100  Assignment - 1
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