[CBSE] Q 13, Q 14 Depreciation Solutions TS Grewal Class 11 (2025-26)

Solution of Question number 13 and 14 of the Depreciation chapter TS Grewal Class 11 CBSE Board for 2025-26 Session.

Q. 13. A Van was purchased on 1st April, 2020 for ₹ 60,000 and ₹ 5,000 was spent on its repair and registration.

On 1st October, 2021 another Van was purchased for ₹ 70,000. On 1st April, 2022, the first van purchased on 1st April, 2020 was sold for ₹ 45,000 and a new van costing ₹ 1,70,000 was purchased on the same date. Show the Van Account from 2020 – 21 to 2022 – 23 on the basis of Straight Line Method, if the rate of Depreciation charged is 10% p.a. Assume that book are closed on 31st March every year.

[Balance of Van A/c: ₹ 2,12,500 (Van II: ₹ 59,5000 + Van III: ₹ 1,53,000); Loss on Sale of Van – ₹ 7,000.]

Solution:-

Q. 14. Mahima Traders purchased a second-hand machine for ₹ 5,00,000 and spent ₹ 1,00,000 on its repairs.

Depreciation is to be provided @ 10% p.a. as per Straight Line Method. This machine is sold for ₹ 4,50,000. Accounting year is fiancial year. Calculate profit or loss on sale of machine in each of the following alternative cases:

Case	Date of Purchase	Date of Sale
(a)	1st April, 2022	31st March, 2025
(b)	1st April, 2022	30th Sept, 2024
(c)	1st July, 2022	31st March, 2025
(d)	1st July, 2022	30th Sept, 2024

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