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M.78 An Aid to Accountancy—CBSE XII

3. Dr. MACHINERY ACCOUNT Cr.
Particulars ` Particulars `
To Balance b/d 2,63,750 By Bank A/c (Sale) 7,500
To Bank A/c (Purchase) (Balancing Figure) 1,75,000 By Loss on Sale of Machinery A/c 2,500
By Accumulated Depreciation A/c 10,000
By Balance c/d 4,18,750
4,38,750 4,38,750

4. Dr. ACCUMULATED DEPRECIATION ACCOUNT Cr.
Particulars ` Particulars `
To Machinery A/c (Transfer) 10,000 By Balance b/d 35,000
To Balance c/d 52,500 By Statement of Profit and Loss (Bal. Fig.) 27,500
(Depreciation Provided)
62,500 62,500

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