Question 28 of 33
Q.Match the following :
(1) Straight line method
(2) Diminishing balance method
(3) Annuity method
(4) Revaluation method
(i) Depreciation is calculated on the basis of Annuity table
(ii) Depreciation is calculated comparing the value of assets at the end of the year and their value at the beginning of the year
(iii) Depreciation is constant for every year
(iv) Depreciation is decreasing every year
(a) (1)-(iv), (2)-(iii), (3)-(i), (4)-(ii)
(b) (1)-(i), (2)-(ii), (3)-(iii), (4)-(iv)
(c) (1)-(ii), (2)-(iii), (3)-(iv), (4)-(i)
(d) (1)-(iii), (2)-(iv), (3)-(i), (4)-(ii)
Puducherry TnboardTamil Nadu HSC First Year (DGE) Commerce Board 2025MCQ· 1mImportance★★★★★
85% · 28/33 Questions
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Start your 14-day free trial to unlock the full solution →The correct matching is (1)-(iii), (2)-(iv), (3)-(i), (4)-(ii), which is option (d).
Matching each depreciation method to its feature:
- (1) Straight line method → (iii) Depreciation is constant for every year. A fixed amount is written off each year on the original cost.
- (2) Diminishing balance method → (iv) Depreciation is decreasing every year. Depreciation is charged on the reducing book value, so the amount falls each year.
- (3) Annuity method → (i) Depreciation is calculated on the basis of the Annuity table. It considers interest on the capital invested in the asset using annuity tables. …
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