[CBSE] Q 19, Q 20 Depreciation Solutions TS Grewal Class 11 (2025-26)

Solution of Question number 19 and 20 of the Depreciation chapter TS Grewal Class 11 CBSE Board for 2025-26 Session.

Q. 19. Following balances appear in the books of Priyank Brothers:

1st April, 2022

Machinery A/c Provision for Depreciation A/c

20,00,000 8,00,000

On 1st April, 2022, they decide to sell a machine for ₹ 5,00,000. This machine was purchased for ₹ 7,50,000 on 1st April, 2019. Prepare the Machinery Account and Provision for Depreciation Account for the year ended 31st March, 2023 assuming that the firm has been charging Depreciation @ 10% p.a. on the Straight Line Method.

[Loss on Sale of Machinery – ₹ 25,000; Balance of Machinery A/c (31.3.2023) – ₹ 12,50,000; Provision for Depreiciation A/c – ₹ 7,00,000.]

Solution:-

Q. 20. Following balances exist in the books of Ashuthosh:

1st April, 2024	₹
Machinery Account	5,00,000
Provisoin for Depreciation Account	2,25,000

The machinery is depreciated @ 10% p.a. by the Fixed Instalment Method, the accounting year being April-March. On 1st October, 2024, a machinery which was purchased on 1st July, 2021 for ₹ 1,00,000 was sold for ₹ 42,000 and on the same date a fresh machine was purchased for ₹ 2,00,000.

Prepare Machinery Account and Provision for Depreciation Account for the year 2024-25.

[Ans. Loss on sale of Machinery – ₹ 25,500; Balance of Machinery A/c – ₹ 6,00,000; Balance of Provision for Depreciation A/c (31.3.2025) – ₹ 2,47,500.]

Solution:-

Following is the list of all solutions of the depreciation chapter of ts Grewal CBSE for the (2025-26) session.

S.N	Solutions
1	Question – 1, 2
3	Question – 3, 4
5	Question – 5, 6
7	Question – 7, 8
9	Question – 9, 10
10	Question – 11, 12
11	Question – 13, 14
12	Question – 15, 16
13	Question – 17, 18
14	Question – 19, 20
15	Question – 21, 22
16	Question – 23, 24
17	Question – 25, 26
18	Question – 27, 28
19	Question – 29, 30
20	Question – 31, 32
21	Question – 33, 34
22	Question – 35