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accumulated depreciation MCQ Questions for Class 12

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3 questions tagged with accumulated depreciation.

Question 1/3 Expert Economics National Income and Related Aggregates Stocks and flows Class 12 Level 9

संचित मूल्यह्रास और चालू वर्ष का मूल्यह्रास खर्च किस प्रकार अलग हैं?

How are accumulated depreciation and depreciation expense of the current year different?

Explanation opens after your attempt
Correct Answer

B. संचित मूल्यह्रास स्टॉक और वर्ष का मूल्यह्रास प्रवाहAccumulated depreciation is stock and current depreciation is flow

Step 1

Concept

Accumulated depreciation is total loss accumulated up to a date so it is stock. Current year's depreciation is loss during a period so it is flow.

Step 2

Why this answer is correct

The correct answer is B. संचित मूल्यह्रास स्टॉक और वर्ष का मूल्यह्रास प्रवाह / Accumulated depreciation is stock and current depreciation is flow. Accumulated depreciation is total loss accumulated up to a date so it is stock. Current year's depreciation is loss during a period so it is flow.

Step 3

Exam Tip

संचित मूल्यह्रास किसी तारीख तक जमा कुल कमी है इसलिए स्टॉक है। चालू वर्ष का मूल्यह्रास अवधि में हुई कमी है इसलिए प्रवाह है।

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Question 2/3 Hard Accountancy Reconstitution - Admission of a Partner Asset Revaluation Class 12 Level 24

पुरानी पुस्तकों में संयंत्र ₹360000 और संचयी मूल्यह्रास ₹90000 है। प्रवेश पर संयंत्र का शुद्ध मूल्य ₹300000 स्वीकार हुआ। पुनर्मूल्यांकन परिणाम क्या है?

Old books show plant ₹360000 and accumulated depreciation ₹90000. On admission net value of plant is accepted at ₹300000. What is the revaluation result?

Explanation opens after your attempt
Correct Answer

B. ₹30000 लाभ₹30000 gain

Step 1

Concept

Old net value is ₹270000 and new net value is ₹300000. Therefore there is a revaluation gain of ₹30000.

Step 2

Why this answer is correct

The correct answer is B. ₹30000 लाभ / ₹30000 gain. Old net value is ₹270000 and new net value is ₹300000. Therefore there is a revaluation gain of ₹30000.

Step 3

Exam Tip

पुराना शुद्ध मूल्य ₹270000 है और नया शुद्ध मूल्य ₹300000 है। इसलिए ₹30000 का पुनर्मूल्यांकन लाभ है।

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Question 3/3 Hard Accountancy Reconstitution - Admission of a Partner Asset Revaluation Class 12 Level 22

यदि पुनर्मूल्यांकन से पहले संचयी मूल्यह्रास खाता ₹22000 है और संबंधित परिसंपत्ति को उसकी शुद्ध पुस्तक राशि से ₹10000 अधिक पर दिखाना है तो पुनर्मूल्यांकन लाभ कितना होगा?

If accumulated depreciation account before revaluation is ₹22000 and the related asset is to be shown at ₹10000 above its net book value, what is the revaluation gain?

Explanation opens after your attempt
Correct Answer

A. ₹10000

Step 1

Concept

The question says the new value is ₹10000 above net book value. So revaluation gain will be only ₹10000.

Step 2

Why this answer is correct

The correct answer is A. ₹10000. The question says the new value is ₹10000 above net book value. So revaluation gain will be only ₹10000.

Step 3

Exam Tip

प्रश्न में नई कीमत शुद्ध पुस्तक राशि से ₹10000 अधिक दी है। इसलिए पुनर्मूल्यांकन लाभ केवल ₹10000 होगा।

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