# Question 20 Chapter 1 – Unimax Class 12 Part 1 – 2021

Question 20 Chapter 1 - Unimax Class 12 Part 1 - 2021

Question 20 Chapter 1 – Unimax Class 12 Part 1

20. Calculate the amount of depreciation to be charged on surgical equipment during the year 2012. The value of surgical equipment on 1st Jan. 2021 was Rs. 1,50,000 and on 31st Dec. 2021 was Rs. 90,000. During the year the value of surgical equipment sold was Rs. 50,000.

## The solution to Question 20 Chapter 1 – Unimax Class 12 Part 1:

Surgical Equipment A/c

 Date Particulars Amount Date Particulars Amount 2021 2021 1 Jan. To Balance b/d 1,50,000 31 Dec. By Cash (Sale) 50,000 31 Dec. By Depreciation A/c (B/F) 10,000 31 Dec. By Balance c/d 90,000 1,50,000 1,50,000

This is all about the Question 20 Chapter 1 – Unimax. You can check out the following article to better understand:

Not-for-Profit Organisations – Meaning and Overview

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Not-for-Profit Organisations – Meaning and Overview – In Hindi

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Also, Check out the solved question of all Chapters: –

Accountancy – Unimax Class 12 Part 1 – 2021 – Solution.

Chapter No. 1 – Accounts of Non-Profit Organisations

Chapter No. 2 – Partnership Accounts – I (Basic Concepts)

Chapter No. 3 – Partnership Accounts – II (Goodwill)

Chapter No. 4 – Partnership Accounts – III (Change in Profit Sharing Ratio among Existing Partners)

Chapter No. 5 – Partnership Accounts – IV (Admission of A Partner)

Chapter No. 6 – Partnership Accounts – V (Retirement and Death of A Partner)

Chapter No. 7 – Partnership Accounts – VI (Dissolution of Partnership Firm)

Usha Publication – Accountancy PSEB (Class 12) – Volume I – Solution

Chapter No. 1 – Accounting Not for Profit Organisations

Chapter No. 2 – Partnership Accounts – I (Introduction)

Chapter No. 3 – Partnership Accounts – II (Goodwill: Nature and Valuation)

Chapter No. 4 – Partnership Accounts – III (Reconstitution of Partnership)

Chapter No. 5 – Partnership Accounts – IV (Admission of A Partner)

Chapter No. 6 – Partnership Accounts – V (Retirement and Death of A Partner)

Chapter No. 7 – Partnership Accounts – VI (Dissolution of Partnership Firm)

Chapter No. 8 – Company Accounts (Share Capital)

Chapter No. 9 – Company Accounts (Issue of Debentures)

Chapter No. 10 – Company Accounts (Redemption of Debentures)

T.S. Grewal’s Double Entry Book Keeping +2 (Vol. I: Accounting for Not-for-Profit Organizations and Partnership Firms)

T.S. Grewal’s Double Entry Book Keeping (Vol. II: Accounting for Companies)

T.S. Grewal’s Double Entry Book Keeping (Vol. II: Accounting for Companies)