Skip to main content
Chapter 12 of 17
Important Questions

Depreciation

NIOS · Class 10 · Accountancy

Most important questions from Depreciation for NIOS Class 10 Accountancy board exam 2026. MCQs, short answer, and long answer questions with marks.

61 questions32 flashcards5 concepts

Interactive on Super Tutor

Studying Depreciation? Get the full interactive chapter.

Quizzes, flashcards, AI doubt-solver and a step-by-step study plan — built for important questions and more.

1,000+ Class 10 students started this chapter today

61 Questions·
multiple choicemultiple correct

Sample Questions

1multiple choice
3 marks

A truck was purchased for ₹8,00,000 on 1 October 2008. Depreciation is 20% per year by the written down value method. What is the depreciation for the first 3 months up to 31 December 2008?

Show answer

₹40,000

Annual depreciation = 20% of ₹8,00,000 = ₹1,60,000. For 3 months, depreciation = ₹1,60,000 × 3/12 = ₹40,000.

2multiple choice
3 marks

A truck costs ₹8,00,000 and depreciation is 20% on written down value. After the first 3 months, what is the closing book value on 31 December 2008?

Show answer

₹7,60,000

Opening value = ₹8,00,000. Depreciation for 3 months = ₹40,000. Closing book value = ₹8,00,000 - ₹40,000 = ₹7,60,000.

3multiple choice
3 marks

A machine had an opening book value of ₹7,60,000 and depreciation at 20% WDV was charged for one full year. What is the depreciation for that year?

Show answer

₹1,52,000

Depreciation = 20% of ₹7,60,000 = ₹1,52,000.

4multiple choice
3 marks

A truck had a book value of ₹6,08,000 on 1 January 2010 and the depreciation rate is 20% WDV. What is the depreciation for 3 months up to 1 April 2010?

Show answer

₹30,400

Annual depreciation = 20% of ₹6,08,000 = ₹1,21,600. For 3 months, depreciation = ₹1,21,600 × 3/12 = ₹30,400.

+57 more questions available

Practice All

Frequently Asked Questions

What are the important topics in Depreciation for NIOS Class 10 Accountancy?
Depreciation covers several key topics that are frequently asked in NIOS Class 10 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 — NIOS Class 10 Accountancy?
Understand the core concepts first, then work through the 61 practice questions available for this chapter. Revise formulas and definitions regularly, and use flashcards for quick recall before the exam.
How many important questions are there in Depreciation?
There are 61 practice questions available for Depreciation. These cover multiple question types including MCQs, short answer, and long answer questions.

Sources & Official References

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

For serious students

Get the full Depreciation chapter — for free.

Quizzes, flashcards, AI doubt-solver and a step-by-step study plan for NIOS Class 10 Accountancy.