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JAIIB Paper 3: Accounting & Financial Management for BankersModule A: Accounting Principles and ProcessesUnit 05: Depreciation Accounting (WDV)

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Q1. Machinery is purchased for Rs. 200 Lakhs on April 1, Year 1. Depreciation is charged at 20% p.a. under the Written Down Value (WDV / Diminishing Balance) method. What are the Depreciation Charge for Year 2 and the Book Value at the end of Year 2?

Year 2 Depreciation = Rs. 36 Lakhs; Closing Book Value = Rs. 144 Lakhs

Year 2 Depreciation = Rs. 40 Lakhs; Closing Book Value = Rs. 120 Lakhs

Year 2 Depreciation = Rs. 32 Lakhs; Closing Book Value = Rs. 128 Lakhs

Year 2 Depreciation = Rs. 25.60 Lakhs; Closing Book Value = Rs. 102.40 Lakhs

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