Page 183 - AAAXII
P. 183
M.174 An Aid to Accountancy—CBSE XII
2. Dr. ACCUMULATED DEPRECIATION ACCOUNT Cr.
Particulars ` Particulars `
To Machinery A/c—Transfer 50,000 By Balance b/d 60,000
To Balance c/d 90,000 By Statement of Profit and Loss 80,000
(Depreciation of Current Year)
(Balancing Figure)
1,40,000 1,40,000
