1 अप्रैल 2022 को ₹10,00,000 में एक मशीन खरीदी गई थी। कंपनी 15% प्रति वर्ष की दर से मूल्यह्रास की लिखित मूल्य (WDV) पद्धति का उपयोग करती है। 1 अक्टूबर 2024 को मशीन को ₹6,50,000 में बेच दिया गया। 1. बिक्री की तारीख पर मशीन के लिखित मूल्य (WDV) की गणना कीजिए। 2. मशीन की बिक्री पर लाभ या हानि की गणना कीजिए।

A company is amortizing its Patent which was acquired for ₹12,00,000 on 1st April 2023 with a legal life of 10 years. However, the company expects the product to be obsolete in 6 years and amortizes it accordingly. On 31st March 2025, after two years of amortization, the company determines that the patent is impaired and its recoverable amount is now only ₹6,00,000. Calculate the impairment loss to be recognized on 31st March 2025.

A firm had a beginning inventory of ₹5,00,000. During the year, it made purchases worth ₹20,00,000 and paid carriage inward of ₹50,000. The sales for the year were ₹30,00,000. The firm maintains a uniform gross profit margin of 25% on sales. Calculate the value of the Closing Stock.