Insurance Policy Method of Depreciation – Example – In Hindi

 

बीमा पॉलिसी विधि (Insurance Policy Method):

बीमा पॉलिसी पद्धति (Insurance Policy Method) में, एक एंडोमेंट पॉलिसी एक बीमा कंपनी से एक राशि(amount) के लिए ली जाती है जो किसी संपत्ति के प्रतिस्थापन के लिए पर्याप्त होती है। यह डूबती निधि पद्धति के समान है केवल अंतर यह है कि हम निवेश के बजाय बीमा पॉलिसी लेते हैं। बीमा पॉलिसी शब्द किसी संपत्ति के जीवन के बराबर होगा।

बीमा पॉलिसी विधि (Insurance Policy Method) के लिए जर्नल प्रविष्टियाँ:

1st Year: 

वर्ष के अंत में खरीदी गई और शेष बची हुई दो प्रविष्टियाँ निम्नलिखित पोस्ट की जाएंगी

1) Asset A/c                                 Dr     ________

To Bank A/c                                                 ________

(Being asset purchased )

2) Depreciation Insurance Policy A/c   A/c    Dr.   ________

To Bank A/c                                         ________

(Being Premium of an Insurance policy paid)

* (ज्यादातर मामलों में, बीमा पॉलिसी एक परिसंपत्ति की खरीद के एक ही समय में खरीदी जाएगी क्योंकि तब हमें परिसंपत्ति को बदलने के लिए आवश्यक राशि की अधिकतम राशि प्राप्त होगी)

3) Depreciation A/c                        Dr     ________

To Depreciation Fund A/c                                 ________

(Being dep. charged for the year)

4) Profit/loss A/c                            Dr.    ________

To Depreciation A/c                              ________

(Being dep. of the year transferred to P/L A/c)

5) Depreciation Insurance Policy A/c   A/c    Dr.   ________

To Depreciation Fund A/c                                     ________

(Being increase in the balance of policy – If any)

Subsequent Years: –

1) Depreciation Insurance Policy A/c   A/c    Dr.   ________

To Bank A/c                                         ________

(Being Premium of an Insurance policy paid)

2) Depreciation A/c                        Dr     ________

To Depreciation Fund A/c                                 ________

(Being dep. charged for the year)

3) Profit/loss A/c                            Dr.    ________

To Depreciation A/c                              ________

(Being dep. of the year transferred to P/L A/c)

4) Depreciation Insurance Policy A/c   A/c    Dr.   ________

To Depreciation Fund A/c                                     ________

(Being increase in the balance of policy – If any)

In the Last Year: –

1) Depreciation Insurance Policy A/c   A/c    Dr.   ________

To Bank A/c                                         ________

(Being Premium of an Insurance policy paid)

2) Depreciation A/c                        Dr     ________

To Depreciation Fund A/c                                 ________

(Being dep. charged for the year)

3) Profit/loss A/c                            Dr.    ________

To Depreciation A/c                              ________

(Being dep. of the year transferred to P/L A/c)

4) Depreciation Insurance Policy A/c   A/c    Dr.   ________

To Depreciation Fund A/c                                     ________

(Being increase in the balance of policy – If any)

5) Bank A/c                                         Dr.  ________

To Depreciation Insurance Policy a/c                  ________

(Being received the amount of insurance policy on maturity – At par)

or 

5) Bank A/c                                         Dr.   ________

Depreciation Fund A/c                                Dr.   ________

To Depreciation Insurance Policy a/c                 ________

(Being received the amount of insurance policy on maturity – At loss)

or 

5) Bank A/c                                         Dr.  ________

To Depreciation Insurance Policy a/c                ________

To Depreciation Fund A/c                                  ________

(Being received the amount of insurance policy on maturity – At Profit)

मूल्यह्रास की बीमा पॉलिसी विधि (Insurance Policy Method) का उदाहरण:

On 1st April 2017,  A lease of land is purchased for four years for Rs. 1,00,00,000/- and it is decided to make provision for the replacement of the lease by means of an insurance policy purchased for an annual premium of Rs. 23,00,000/- with the amount of sum assured Rs 1,00,00,000/- on the maturity date 31/03/2021.

उपाय (Solution) : –

हम वर्ष दर वर्ष सभी जर्नल प्रविष्टियाँ पोस्ट करेंगे जो कि बीमा पॉलिसी विधि मूल्यह्रास के अनुसार निम्नलिखित है: – 

Date  Particulars L.F.  Debit   Credit 
2017-18
01-Apr Lease (Land) A/c Dr.   1,00,00,000  
    To Bank A/c       1,00,00,000
  (Being land purchased on lease )      
31-Mar Depreciation Insurance Policy A/c Dr.   23,50,000  
    To Bank A/c       23,50,000
  (Being Depreciation on asset charged)      
31-Mar Depreciation A/c Dr.   23,50,000  
    To Depreciation Fund A/c         23,50,000
  (Being Depreciation on asset charged)      
31-Mar Profit or loss A/c Dr.   23,50,000  
    To Depreciation A/c       23,50,000
  (Being Depreciation transfer to P&L A/c)      
2018-19
31-Mar Depreciation Insurance Policy A/c Dr.   23,50,000  
    To Bank A/c       23,50,000
  (Being Depreciation on asset charged)      
31-Mar Depreciation A/c Dr.   23,50,000  
    To Depreciation Fund A/c       23,50,000
  (Being Depreciation on asset charged)      
31-Mar Profit or loss A/c Dr.   23,50,000  
    To Depreciation A/c       23,50,000
  (Being Depreciation transfer to P&L A/c)      
 
2019-20
31-Mar Depreciation Insurance Policy A/c Dr.   23,50,000  
    To Bank A/c       23,50,000
  (Being Depreciation on asset charged)      
31-Mar Depreciation A/c Dr.   23,50,000  
    To Depreciation Fund A/c       23,50,000
  (Being Depreciation on asset charged)      
31-Mar Profit or loss A/c Dr.   23,50,000  
    To Depreciation A/c       23,50,000
  (Being Depreciation transfer to P&L A/c)      
 
2020-21
31-Mar Depreciation Insurance Policy A/c Dr.   23,50,000  
    To Bank A/c       23,50,000
  (Being Depreciation on asset charged)      
31-Mar Depreciation A/c Dr.   23,50,000  
    To Depreciation Fund A/c       23,50,000
  (Being Depreciation on asset charged)      
31-Mar Profit or loss A/c Dr.   23,50,000  
    To Depreciation A/c       23,50,000
  (Being Depreciation transfer to P&L A/c)      
31-Mar Bank A/c Dr.   1,00,00,000  
    To Depreciation Insurance Policy A/c     94,00,000
    TO Depreciation Fund A/c     6,00,000
  (Being on maturity we received an amount of sum assured of an insurance policy)      
         
31-Mar Depreciation Fund A/c Dr.   1,00,00,000  
    To Lease (Land) A/c     1,00,00,000
  (Being Balance of Depreciation fund account transferred to Lease account)      

अब, हम इन सभी लेनदेन को बीमा पॉलिसी विधि (Insurance Policy Method) मूल्यह्रास के अनुसार खाता बही में पोस्ट करेंगे: –

Lease (Land) Account
Date Particulars  Amount  Date Particulars  Amount 
01-04-17 To Bank A/c 1,00,00,000      
      31-03-18 By Balance C/d 1,00,00,000
    1,00,00,000     1,00,00,000
 
01-04-18 To Balance B/d 1,00,00,000      
      31-03-19 By Balance C/d 1,00,00,000
    1,00,00,000     1,00,00,000
 
01-04-19 To Balance B/d 1,00,00,000      
      31-03-20 By Balance C/d 1,00,00,000
    1,00,00,000     1,00,00,000
 
01-04-20 To Balance B/d 1,00,00,000 31-03-21 By Depreciation Fund A/c 1,00,00,000
      31-03-21 By Balance C/d                  –
    1,00,00,000     1,00,00,000
 
Depreciation Fund Account
Date Particulars  Amount  Date Particulars  Amount 
      31-03-18 By Depreciation A/c 23,50,000
31-03-18 To Balance C/d 23,50,000      
    23,50,000     23,50,000
 
                     – 31-03-19 By Balance B/d 23,50,000
31-03-19 To Balance C/d 47,00,000 31-03-19 By Depreciation A/c 23,50,000
    47,00,000     47,00,000
 
                     – 31-03-20 By Balance B/d 47,00,000
31-03-20 To Balance C/d 70,50,000 31-03-20 By Depreciation A/c 23,50,000
    70,50,000     70,50,000
 
31-03-21 To Lease(Land) A/c 10,00,000 31-03-21 By Balance B/d 70,50,000
                     – 31-03-21 By Depreciation A/c 23,50,000
31-03-21 To Balance C/d                                – 31-03-21 By Bank A/c (Profit) 6,00,000
    1,00,00,000     1,00,00,000
           
Depreciation Account
Date Particulars  Amount  Date Particulars  Amount 
31-03-18 To Profit/Loss A/c 23,50,000 31-03-18 By Depreciation A/c 23,50,000
    23,50,000     23,50,000
           
31-03-19 To Profit/Loss A/c 23,50,000 31-03-19 By Depreciation A/c 23,50,000
    23,50,000     23,50,000
           
31-03-20 To Profit/Loss A/c 23,50,000 31-03-20 By Depreciation A/c 23,50,000
    23,50,000     23,50,000
           
31-03-21 To Profit/Loss A/c 23,50,000 31-03-21 By Depreciation A/c 23,50,000
    23,50,000     23,50,000
           
Insurance Policy Account
Date Particulars  Amount  Date Particulars  Amount 
01-04-17 To Bank A/c 23,50,000      
      01-04-18 By Balance C/d 23,50,000
    23,50,000     23,50,000
           
01-04-18 To Balance B/d 23,50,000      
01-04-18 To Bank A/c 23,50,000 01-04-19 By Balance C/d 47,00,000
    47,00,000     47,00,000
           
02-04-19 To Balance B/d 47,00,000      
02-04-19 To Bank A/c 23,50,000 01-04-20 By Balance C/d 70,50,000
    70,50,000     70,50,000
           
01-04-20 To Balance B/d 70,50,000 01-04-21 By Bank A/c 94,00,000
01-04-20 To Bank A/c 23,50,000 01-04-21 By Balance C/d
    94,00,000     94,00,000

यदि आपने इन निम्नलिखित विषयों को नहीं पढ़ा है, तो कृपया लिंक पर क्लिक करें और इन्हें देखें।

मूल्यह्रास की बीमा पॉलिसी विधि (Insurance Policy Method) के विषय को पढ़ने के लिए धन्यवाद, कृपया अपनी प्रतिक्रिया टिप्पणी करें।

या

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