What is the correct journal entry for depreciation charged on machinery? MCQ with Answer and Explanation

What is the correct journal entry for depreciation charged on machinery?
A. Debit P&L A/c, Credit Machinery A/c
B. Debit Depreciation A/c, Credit Cash A/c
C. Debit Depreciation A/c, Credit Machinery A/c
D. Debit Machinery A/c, Credit Depreciation A/c
Answer: Option C
Solution (By JKSSB Mock Tests)
Depreciation is an expense (Debit), and it reduces the value of the asset, so Machinery Account is credited.

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Practice More Accountancy and Book Keeping Questions

Question #1
S1: The Trading Account is prepared to ascertain gross profit. S2: The Trading Account includes indirect expenses. Which statement(s) is/are correct?
A. S1 only
B. Both S1 and S2
C. Neither S1 nor S2
D. S2 only

Correct Answer: Option A


Explanation:
The Trading Account is prepared to calculate Gross Profit by matching direct expenses with net sales. Indirect expenses (like office rent, salaries) are recorded in the Profit and Loss Account, not the Trading Account. S1 is correct, S2 is incorrect.

Question #2
Social Accounting primarily measures:
A. Only financial performance
B. Tax paid to government
C. Dividends to shareholders
D. Impact of an entity on society and environment

Correct Answer: Option D


Explanation:
It quantifies social costs and benefits generated by an enterprise.

Question #3
A 'Partner by Holding Out' is:
A. A retired partner
B. A minor admitted to benefits
C. A deceased partner's legal heir
D. A person who represents himself as a partner but is not

Correct Answer: Option D


Explanation:
A person who by his conduct or words allows others to believe he is a partner may be held liable as partner by estoppel or holding out.