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Chapter 13 of 28
Practice Quiz

Depreciation

ICSE · Class 11 · Accountancy

Practice quiz for Depreciation — ICSE Class 11 Accountancy. MCQs and questions with answers to test your preparation.

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Quick Quiz: Depreciation

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1

A machine was bought on 1st April, 2012 for ₹55,000 including freight and installation. Its scrap value at the end of 10 years is ₹2,500. Under the Straight Line Method, what is the yearly depreciation?

2

A machine costs ₹1,34,000 and gives yearly depreciation of ₹24,120 under the Straight Line Method. What is the rate of depreciation per year?

3

A machine was bought on 1st April, 2009 for ₹1,19,000 and ₹15,000 was spent on its erection. Scrap value is ₹13,400 and commercial life is 5 years. Under the Straight Line Method, what is the annual depreciation?

4

A plant costing ₹35,000 has scrap value ₹5,000 and working life 10 years. An additional plant costing ₹20,000 with scrap value ₹2,000 is added on 1st April, 2010 and another costing ₹10,000 with scrap value ₹1,000 is added on 1st October, 2011. Under Straight Line Method, what is the total depreciation for the year 2011-12 on all three assets?

63 Questions·
multiple choicemultiple correct

Sample Questions

1multiple choice
3 marks

A machine was bought for ₹50,000 on 1st January, 2010. A new machine costing ₹60,000 was bought on 1st October, 2012. Depreciation is 10% p.a. on Straight Line basis. What is the depreciation on the new machine for the year 2012-13?

Show answer

₹1,500

Yearly depreciation on the new machine = 10% of ₹60,000 = ₹6,000. It is used for 3 months in 2012-13, so depreciation = ₹6,000 × 3/12 = ₹1,500.

2multiple choice
3 marks

A machine costing ₹70,000 was bought on 1st April, 2012. It is depreciated at 10% p.a. on Straight Line basis. What was the book value on 31st March, 2014?

Show answer

₹56,000

Yearly depreciation = 10% of ₹70,000 = ₹7,000. For two years, total depreciation = ₹14,000. Book value = ₹70,000 − ₹14,000 = ₹56,000.

3multiple choice
3 marks

A machine costing ₹64,000 is depreciated at 10% p.a. on Straight Line basis. If it is sold on 1st July after 3 years, what is the depreciation for the 3 months from 1st April to 1st July in the fourth year?

Show answer

₹1,600

Yearly depreciation = 10% of ₹64,000 = ₹6,400. For 3 months, depreciation = ₹6,400 × 3/12 = ₹1,600.

4multiple choice
3 marks

A machine was bought for ₹1,00,000 on 1st April, 2011. Depreciation is 20% p.a. on Written Down Value. What is the book value after 2 years?

Show answer

₹64,000

Year 1 depreciation = 20% of ₹1,00,000 = ₹20,000, so value = ₹80,000. Year 2 depreciation = 20% of ₹80,000 = ₹16,000, so book value = ₹64,000.

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Frequently Asked Questions

What are the important topics in Depreciation for ICSE Class 11 Accountancy?
Depreciation covers several key topics that are frequently asked in ICSE Class 11 board exams. Focus on the core concepts listed on this page and practise related questions to build confidence.
How to score full marks in Depreciation — ICSE Class 11 Accountancy?
Understand the core concepts first, then work through the 63 practice questions available for this chapter. Revise formulas and definitions regularly, and use flashcards for quick recall before the exam.

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Content is aligned to the official syllabus. Refer to the board website for the latest curriculum.

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