[CBSE] Q 29, Q 30 Depreciation Solutions TS Grewal Class 11 (2025-26)

Solution of Question number 29 and 30 of the Depreciation chapter TS Grewal Class 11 CBSE Board for 2025-26 Session.

Q 29. Bharat Stores purchased on 1st July, 2020 machinery costing ₹ 30,000.

It further purchased machinery on 1st January, 2021 costing ₹ 20,000 and on 1st October, 2021 costing ₹ 10,000. On 1st April, 2022, on third of the machinery installed on 1st July, 2020 became obsolete and was sold for ₹ 3,000. The company follows financial year as accounting year.

Show how the Machinery Account would appear in the books of company if depreciation is charged @ 10% p.a. on Written Down Value Method.

[Balance of Machinery A/c – ₹ 39,330 (Mach. I: ₹ 14,985; Mach II: ₹ 15,795; Mach. III. ₹ 8,550); Loss on Sale of Machine (Mach. I) (1/3): ₹ 5,325.]

Solution:-

Q. 30. Sagar Purchased the following Machines:

On 1st April, 2022	₹ 40,000
On 1st October, 2022	₹ 20,000
On 1st January, 2023	₹ 10,000

Depreciatoin was procided @ 10% p.a. under Written Down Value Method (Diminishing Balance Method). The machine purchased on 1st October, 2022 was sold on 30th June, 2023 at ₹ 15,000.

Show necessary ledger accounts in the books of Sagar Ltd. if accounts are closed on 31st March every year.

[Ans.: Loss on sale of Machinery – ₹ 3,525; Depreciation (2022-23) – ₹ 5,250 and (2023-24) – ₹ 5,050; Balance of Machinery Account on 31st March, 2024 – ₹ 41,175.]

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