[CBSE] Q 23, Q 24 Depreciation Solutions TS Grewal Class 11 (2025-26)
Solution of Question number 23 and 24 of the Depreciation chapter TS Grewal Class 11 CBSE Board for 2025-26 Session.
Q. 23. Kabir bought a machine for ₹ 25,000 on which he spent ₹ 5,000 for carriage and freight, ₹ 1,000 for brokerage of the middleman, ₹ 3,500 for installation and ₹ 500 for an iron pad.
The machine is depreciated @ 10% p.a. on Written Down Value basis. After three years, the machine was sold to Y for ₹ 30,500 and ₹ 500 was paid as commission to the broker through whom the sale was effected. Find out the profit and loss on sale of machine.
[Gain (Profit) on Sale of Machine – ₹ 4,485.]

Solution:-

Q. 24. Rajesh purchased on 1st April, 2021, a machine for ₹ 6,000. On 1st October, 2021, he purchased another machine for ₹ 5,000. On 1st October, 2022, he sold the machine purchased on 1st April, 2021 for ₹ 4,000.
It was decided that Depreciation @ 10% p.a. was to be written off every year under Diminishing Balance Method.
Assuming the accounts were closed on 31st March every year, show the Machinery Account for the years ended 31st March, 2022 and 2023.
[Balance on 31st March, 2023 – ₹ 4,275; Loss on Sale of Machine – ₹ 1,130.]

Solution:-

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