[CBSE] Q 33, Q 34 Depreciation Solutions TS Grewal Class 11 (2025-26)

Solution of Question number 33 and 34 of the Depreciation chapter TS Grewal Class 11 CBSE Board for 2025-26 Session.

Q. 33. Ashoka & Co. whose books are closed on 31st March, purchased a machinery for ₹ 1,50,000 on 1st April, 2020.

Additional machinery was acquired for ₹ 50,000 on 1st October, 2020. Certain machinery which was purchased for ₹ 50,000 on 1st October, 2020 was sold for ₹ 40,000 on 30th Septemeber, 2022.

Prepare the Machinery Account and Accumulated Depreciation Account for all the years up to the year ended 31st March, 2023. Depreciation is charged @ 10% p.a. on Straight Line Method. Also, show the Machinery Disposla Account.

[Neither Gain (Profit) nor loss on Sale of Machine; Balance of Machinery a/c (31set March, 2023) – ₹ 1,50,000; Balance of Accumulated Depreciation A/c (31st March, 2023) ₹ 45,000.]

Solution:-

Q. 34. From the books of Harish Traders following information as on 1st April, 2024, is extracted:

Plant and Machinery Account	₹ 25,00,000
Provision for Depreciation Account	₹ 5,80,000

Depreciation is charged on the plant at 20% p.a. by the Diminishing Balance Method. A piece of machinery purchased on 1st April, 2022 for ₹ 5,00,000 was sold on 1st October, 2024 for ₹ 3,00,000. Prepare the Plant and Machinery Account and Provision for Depreciation Account for the year ended 31st March, 2025. Also, prepare Machinery Disposal Account.

[Ans. Depreciation: 2024-25 – ₹ 3,20,000; Balance of Machinery Account as on 31st March, 2025 – ₹ 20,00,000; Provision for Depreciation Account – ₹ 7,20,000; Gain on Sale of Machinery – ₹ 12,000.]

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