Waching daily Feb 1 2018

उत्तर प्रदेश के फ़िरोज़ाबाद में बजरंग

दल प्रांतीय संगठन ने कल तिरंगा यात्रा

निकाल कर कासगंज में मारे गए चंदन

गुप्ता को श्रद्धांजलि दी इस यात्रा में

संगठन के सेकड़ो लोग मौजूद रहे।वंही जिले

का पुलिस विभाग भी सतर्क दिखाई दीया।

Vo...............26 जनवरी को कासगंज में तिरंगा

यात्रा निकलने के दौरान दो समुदाय

में हुई हिंसक घटना में चंदन गुप्ता

की मौत के बाद पूरे देश के साथ साथ फ़िरोज़ाबाद

में आज बजरंग दल के प्रांतीय संगठन के

सेकड़ो की संख्या में कार्यकर्त्ताओ

ने एकत्रित होकर हाथो में तिरंगा

और भगवा झंडा लेकर पूरे शहर में यात्रा

निकाली और जमकर नारे बाजी की ।बाद में

भारत माता की मूर्ति पर माला चढ़ाकर चंदन

गुप्ता की फ़ोटो पर फूल चढ़ाकर और एक मिनट

का मौन करके श्रधांजलि दी।इस यात्रा के

दौरान फ़िरोज़ाबाद पुलिस भी सतर्क रही।

बाईट-....जिला सह्योजक रघु धाकरे ने मिडिया

से बात करते हुए कहा -तिरंगा यात्रा अपने

भाई चंदन गुप्ता के श्रधांजलि के

लिए निकली गई है जो 26 जनवरी को देश द्रोही

लोगो द्वारा उनकी जो मौत हुई है इस लिए

निकली गई है।हमारे देश को जो आजादी मिली

थी उसके लिए अपनी मां पत्नियों और

बहनों ने न जाने कितने भी शहीद कर दिए थे।तब

ये आजादी मिली थी और अब आजाद देश मे

हम तिरंगा स्वतंत्र तरीके से नही फेहरा

सकते है।जिस प्रकार से गड़तंत्र दिवस

को हमारा भाई चंदन अपने दोस्तों के

साथ तिरंगा लेकर खुशी मना रहा था।तभी

कुछ देशद्रोहियो ने आकर चंदन भाई को

शहीद कर दिया।क्या हम स्वतंत्र देश

मे आजादी से तरंग नही फेहरा ध्वज नही

फेहरा सकते तो क्या हम अपने देश मे स्वंत्र

नही है उत्तर प्रदेश के फिरोजाबाद से

संजीव कुमार की रिपोर्ट 6

एंकर... उत्तर प्रदेश के शामली में एक बार

फिर पुलिस और बदमाशों के बीच मुठभेड़, इस

मुठभेड़ में 2 दर्जन से ज्यादा आपराधिक

मामलों में फरार चल रहे बावरिया गिरोह

के शातिर बदमाश रामपाल बावरिया को पुलिस

ने गिरफ्तार कर लिया है।

इस मुठभेड़ में रामपाल बावरिया पुलिस की

गोली लगने से गंभीर रूप से घायल हो गया

है, जिसको पुलिस ने उपचार के लिए हायर

सेंटर में भर्ती कराया है।

आपको बता दें कि पिछले 16 घंटों में शामली

पुलिस की लगातार यह तीसरी मुठभेड़

है, जिसमें 6 बदमशो को अब तक गिरफ्तार

कर चुकी है जिनमें से 5 बदमाशों को पुलिस

की गोली लगी है।

वीओ... दरअसल आपको बता दें कि यह मामला

जनपद शामली के थाना झिंझाना क्षेत्र

के गांव अहमदगढ़ के पास का है।

पुलिस को सूचना मिली थी कि बाइक सवार दो

युवक किसी आपराधिक घटना को अंजाम देने

के लिए क्षेत्र में घूम रहे हैं, पुलिस

ने जब दोनों युवकों को रोकना चाहा तो

युवकों ने पुलिस पार्टी के ऊपर फायरिंग

शुरू कर दी।

जिसके बाद पुलिस ने भी जवाबी फायरिंग

करते हुए आरोपी बदमाश को गिरफ्तार किया।

पुलिस ने जब घायलबदमाश को गिरफ्तार किया

उस वक़्त जवाबी करवाई में बदमाश के पैर

में गोली लगी थी जिस की वजह से वो भागने

में सफल नहीं हो पाया , हालांकि मौके का

फायदा उठा कर गिरफ्तार बदमाश का 1 साथी फरार

होने में कामयाब रहा, जिसकी तलाश में

पुलिस जुटी है।

पुलिस की गिरफ्त में आया घायल बदमाश

रामपाल बावरिया है जो बावरिया गिरोह

का सक्रिय सदस्य बताया जाता हैं, जिसके

ऊपर 2 दर्जन से ज्यादा आपराधिक मामले दर्ज

हैं।

पुलिस ने घायल बदमाश को हायर सेंटर में

इलाज के लिए भर्ती कराया जहां पर उसका

उपचार चल रहा है।

गिरफ्तार बदमाश में ऊपर उत्तर-प्रदेश

के अलावा हरियाणा में कई गंभीर वारदातो

में मामले दर्ज है।

आपको बता दें कि इस शामली में पिछले

16 घंटों में पुलिस और बदमाशों के बीच

यह तीसरी मुठभेड़ है, इन तीनों मुठभेड़

में पुलिस ने 6 शातिर बदमाशों को गिरफ्तार

किया है जिनमें से 5 बदमाश गोली लगने

से घायल भी हुए हैं।

उत्तर प्रदेश के शामली से फुरकान

जंग की रिपोर्टउत्तर प्रदेश के बलिया

जनपद के जिला सत्र न्यायालय से दहेज

हत्या का आरोपी पेशी के दौरान पुलिस की

कस्टडी से फरार हो गया । कैदी के फरार

होने की सूचना पर जिला प्रशासन में

हड़कंप मच गया।

वही पुलिस अधीक्षक बलिया ने कहा फरार

कैदी की तलाश की जा रही है दोषी पुलिस

वालों के खिलाफ भी कार्यवाई की जाएगी

। वी ओ 1 - योगी सरकार

में यूपी पुलिस कितनी मुस्तैद है इसका

नज़ारा देखने को मिला बलिया में जहां जिला

न्यायालय से पुलिस को चकमा दे कर दहेज

हत्यारोपी अभियुक्त फरार हो गया।

इसकी जानकारी होते ही प्रशासनिक गलियारे

में हड़कम्प मच गया।

पुलिस अधीक्षक भी मौके पर पहुंच गये

है।रसड़ा कोतवाली क्षेत्र के राकेश

तिवारी दो वर्षो से जेल में सजा काट

रहा था।

आज पेशी के दौरान पुलिस को चकमा देकर

फरार हो गया ।न्यायालय में पेशी के दौरान

सुरक्षा खामियों का फायदा अक्सर कैदी

उठाते रहते है । बलिया जिला न्यायालय से

फरार कैदी राकेश तिवारी भी 7 अन्य कैदियों

के साथ पेशी के लिए आया । जहां सभी कैदियों

की गिनती हुई और पेशी के बाद पुलिस कर्मियों

की लापरवाही का फायदा उठाते हुए फरार हो

गया । हालांकि दहेज हत्या के जुर्म में

2 साल से जेल में बंद राकेश तिवारी के

केस की आज फाइनल हियरिंग थी । वही पुलिस अधीक्षक

अनिल कुमार का कहना है की हत्यारोपी

की तलाश की जा रही है और पूरे मामले

की जांच कर जो भी दोसी पाया जाएगा उसके

खिलाफ कड़ी कार्यवाई की जाएगी।उत्तर प्रदेश

के बलिया से रांणा प्रताप सिंह की रिपोट

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Motivational workout music.

Workout Music 2018, Workout Music Motivation,Deep House Hits.

Best Deep House Workout Music for 2018.

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thank you for watching don't forget to subscribe

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12 Things You Should Try Alone At Least Once As an Introvert - Duration: 3:45.

12 Things You Should Try Alone At Least Once As an Introvert

There are some things that you definitely should do alone as an introvert.

Although this list does not cover all the possibilities, at least you have the list

to try to whenever you have some alone time.

And if you already tried everything of these lists by yourself, than you're definitely

a happy introvert.

If you're interested, let's here the whole lists together on this short video.

If you're new to our channel, make sure to click the subscribe button below, and don't

forget to like this video if you find this information is helpful to you.

#1 - Eat out

You should eat out sometimes instead of taking it home.

The reason is simply because you will enjoy the foods more than you may think.

If you are worried about what others do to you, they will not do anything.

Trust me.

#2 - Getting a cocktail

Going to a bar alone and ordering a cocktail seems to be tedious work for introvert.

However, you basically can do that with additional activities that you like such as reading book,

knitting, or anything.

#3 - Traveling – alone

You do not need to plan things, just go alone.

You get total freedom, and it is just awesome.

#4 - Staying at Hostel

When you are traveling alone, try to rent a hostel room instead of private hotel room.

Try a different experience especially if you get a bunk bed with a stranger.

#5 - Watching a movie

Go to the theater alone and enjoy the great experience of being alone.

You can do this in the middle of the day for cheaper service or you absolutely can go to

the movie in more crowded hours.

#6 - Going to a live show

It is totally crowded, but you should not have to be worried.

First of all, people do not know you.

Secondly, they actually want to enjoy the music and they won't bother you.

#7 - Going to the mall

Another good place to spend time alone in.

you will not burden yourself and others since only you who choose.

#8 - Going to the beach

Nature is always the best place to run away.

Beach is absolutely one of the best place for enjoying nature.

#9 - Exercising

You need to have intimate contact with your body.

Exercising is the best thing you do.

Make sure you are going alone in the gym for focusing on your movement.

#10 - Going to a party

Introverts usually avoid parties.

However, there are things you can do.

Come late for party and just greet the host.

After that, enjoy the drinks and foods.

#11 - Visiting memorable places

Introverts love museum, antique sites, and something like that.

Be sure you visit those places alone for recharging your energy.

#12 - Cooking at home

You can cook at home for super healthy and cheap foods.

Introverts typically find cooking fun activity since it involves so many intricate details.

All in all, that's the 12 things you should try alone at least once as an introvert.

Really cool information isn't it?

Please share your thoughts and experiences in the comments below!

Don't forget to subscribe to our channel and watch all our other amazing videos!

Thanks for watching!

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Excel: Master Depreciation Accounting with PRO Excel Model (VBA) Demo # 3 - Duration: 10:34.

Welcome back, in this section I'll go through into more detail of this model, I show how

to add rows into the block , delete rows if you want d to delete it, and how to add next

year sheet.

I have already created other blocks of the assets as you can see here, in the previous

example I had walk you through Plant and Machinery section where we had calculated depreciation

under various scenarios, and also calculated profit or loss in case of sale takes place,

In practical world scenario you will have more blocks of asset (in any firm or organization),

not only plant and machinery.

so I have leasehold improvement as new block, Plant & Equipments as new block, Furniture

and fixtures as new block , and at last computer & peripherals, so you can add as many as blocks

you want in this model.

I have already populated some dummy datas like asset purchase date, and other details

as well.

also I have shown asset sale to check accuracy of model.

Now let me show you how to add more rows in particular block,

for example in plant & machinery block, after serial number 7, I want to add few additional

rows: to do that you have to go to the lost non-blank cell, so for us here it is nothing

but Cell B17 (row 17), I have also kept data validation tip where it says you have to be

in last non blank row whenever you want to add additional rows in block.

so to do that you to select this particular Row, go to this button : add new Row, and

it will ask you how many rows you would like to add in this block of asset table, so suppose

you want to add five more rows and click OK.

So as you can see that total numbers of rows are now 12 in this block, automatically all

the formulas in other columns will be copied and you can start inputting new assets.

For example I will be inputting P&M8, with 5 years of useful life, you have bought this

asset on 1st July 2016, for $50,000, and you can see the depreciation is circulated from

July onwards, Suppose you have mistakenly added more rows

and now you would like to delete them, or you want to delete existing records, you can

do that as well, to do that you have to select the rows you want to delete, so like this

you will be selecting the rows, and you have to click this button called Delete Rows, it

will give you a warning message like this, that are you sure you want to delete the selected

Rows once rows are deleted you will not be able to undo last action/command.

If you are familiar with VBA and macros in Excel, any task or action done by a macro

cannot be undone.

So be really careful what you do with macros, especially here in this case once you have

deleted rows, you cannot get it back.

So this is the warning it shows up and you have to select yes or no, if you select NO

nothing will happen it will just pop a simple message that all none of the selected rows

were deleted and you can close this dialog box now.

But we want to delete it so let's do it again: select the cells for which you want to delete

entire row, click on delete row button and click YES.

And now selected rows are deleted, Now to create more blocks of assets, just

like this, you will need to unlock this mode, for that I will be providing you unlock/unprotect

password as well.

Suppose I want to create one more block, and to do that I just have select any existing

block for example I am selecting plant & machinery.

Select entire rows like this, go down to the location where you want to copy for example

you are going to the down, and paste it.

now you have to delete details which is already existing in this particular block of asset,

for example… also you need to copy this yellow cell to other cells as well, to remove

the override of sale of asset which we did in plant & machinery block, so by default

it will be selecting end date and if there is any sale of asset you can always override

it with the manual data entry.

So now this new block of asset is ready for your use and similarly you can add as many

as blocks you want.

now let's try to add next year's sheet; now suppose this is the first time you used this

model for year 2016. you input all your records here, now as an account you know that you

need to carry forward your balances next year, and you want to carry forward your all this

workings for depreciation calculation next year; but you want to carry forward this sale

values, so this smartly designed and I show you what exactly will happen to these sale

values and these sale of assets and how the balances will behave, so to add a new tab

or next year's sheet you have to click this button: called add new year sheet, it would

ask for new tab name or sheet name, this can be anything you want but I would prefer to

keep a year's name which would be 2017 here, and click OK, so now this is most important

step, here in next year sheet you want this cell B3 in next year sheet to be in year format

like 2016, 2017, 2018 …. you cannot put anything else if you do that this model will

not work.

So be careful you can give any name you want for the sheet but keep this particular input

has to be year number; so we have to put 2017 here again as my year and name of the sheet

is same.

but as I told you before you can keep the sheet name anything you want, click OK and

new year sheet/tab is added, as you can see when you added new sheet the sale values which

were here for all the blocks has been deleted completely.

At the same time for the assets which were sold in previous year are highlighted in RED

with the same dates so you can keep the track of asset which was sold in previous years

as well.

but as I told you before you in order for this model to work accurately you need to

remove the Sale values, if there is no sale taken place in current year; but for assets

sold in previous year, dates for those sale transaction would be here (highlighted in

RED) but values would be gone.

Also values in Gross block section are completely gone as well as accumulated depreciation section

and Net book value.

but if you want to refer what actually happened (regarding assets sale) you must go to the

previous year (sheet), like this is, since this is the current year's data (2017 in our

example here) we want to keep the profit/loss on sale of assets which takes place in current

year that's the reason I'm deleting previous year sale values

I have also tried to include some data validation checks for example: you cannot keep same sheet

name like if I want to add another 2017 sheet here by clicking this add next year sheet

button, suppose I put 2017 again for any sheet name which already exist it will not allow

as it already exists.

one of the most important thing when you carry forward your current year/this year data to

next year is to bring closing balance of previous years to opening balances in next year.

So for our example closing balance of P&M1 here in row11 is $ 52,145 it should be opening

balance (in next year sheet) but for this balances are same so it wont matter, but for

example this particular asset P&M2 which was sold in the year, so that opening balance

should be NIL (in next year ie 2017) similarly if there is a sale again opening balance should

be NIL, in section of Accumulated Depreciation scenario is same.

for this particular balance in column AF, (Row 11) should be carried forward as opening

balance (in 2017) and this model takes care of that as well, by using a UDF user-defined

function (VBA) which is here you can see "PrevSheet"

the code of which will be available in your VBA module (of this workbook)

Now I will show you this particular formula in action and how this balance is a carry

forwarded in next year by adding a new year sheet.

as you can see in new year sheet all the balance are carried forwarded, for the assets which

were sold there is no carry forward of balance; for example P&M2 - $65,212 which had a closing

balance of zero since it was sold, there is opening balance in 2017.

Lets check accumulated depreciation which is most important, so for P&M1 (row 11) in

2016 we had closing balance of $ 42,260 which is the opening balance in Row 11 in 2017 Sheet.

And for assets which were sold it should have opening balance of 0, so P&M2 it was sold

so accumulated balance as on December 2016 or yearend 2016 was zero, so it should be

zero (in 2017) as you can see here in Row 12.

Same way in Gross cost of asset, all the balances are carried forwarded correctly you can verify

it.

you can also quickly verify by taking the closing balance of totals like $ 160,708 for

plant & machinery should be opening balance $160,708 (in 2017 sheet) ; you also put validation

here by linking previous year sheet cell.

so was second Block the closing balance of accumulated depreciation was $39,885 and opening

balance is $ 39,885 (in 2017 sheet) So this is a fantastic model to calculate

your depreciation and work out profit or loss on sale of assets, also it calculates in the

month accurate depreciation for example if you're buying assets in middle of the month,

or you are selling assets in mid of the month it takes care of depreciation accordingly

in Depreciation section, as can see here.

as I mentioned before you will get a free copy of this template with the unlocked password,

also I will be providing you unlock password for the VBA module.

But I highly suggested if you are giving this model to other users, or your colleagues or

your staff, make sure you lock this template with the proper instructions.

Thank you very much guys for watching, if you have any questions please feel free to

post them in the question-and-answer section I will be happy to reply that.

For more infomation >> Excel: Master Depreciation Accounting with PRO Excel Model (VBA) Demo # 3 - Duration: 10:34.

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Question And Answer Together Ustadz Abu Haidar As Sundawy - Duration: 31:02.

For more infomation >> Question And Answer Together Ustadz Abu Haidar As Sundawy - Duration: 31:02.

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Ask a Counsellor: I'm worried about my friend's mental health. What do I do? - Duration: 2:37.

For more infomation >> Ask a Counsellor: I'm worried about my friend's mental health. What do I do? - Duration: 2:37.

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Lib Tech TRS HP C2X 151N 2018 Product Video at Blue Tomato - Duration: 2:17.

Hello my name is Didi and I represent Mervin Manufacturing here in Austria with the brands Lib Tech, Gnu and Roxy Snowboards.

Today I introduce you to the Lib Tech TRS.

It is a Horsepower construction. Which means we have basalt fiber inside. Basalt is a volcanic material. Volcanic rock.

An organic material. Degradable. Environmentally friendly.

Simply fitting for the most eco-friendly snowboard company in the world – Mervin.

The shape is a C2X shape. The X stands for X-treme.

The rocker only goes from here to here, but a little stronger. In contrast we have a lot of camber in the front and in the back.

A super aggressive board, but at the same time playful. With this short rocker you can turn corners like a rabbit on the slopes.

Another plus is our patent, the Magne-Traction, the wavy edge as you can see here.

You can imagine it like a bread knife or steak knife. Turns ice into powder.

You just have more contact surface and therefore more grip, more control, more stability. At high speeds or when it's icy.

Here we have a Bio Bean Topsheet, a plant based topsheet - environmentally friendly.

Super fast base.

It is an absolute True Twin board. Perfect for the park or the first attempts in the park.

Not for beginners but perfect for advanced and good riders.

On our boards, the edge does not go through as you can see.

It has some advantages especially for weight reduction and in case of impact there is less risk of the side edge flying out.

Because if that happens you can usually throw the board away. Not here.

TRS simply means Total Ripper Series. It's actually a teamrider board.

For the slopes, perfect park board and also with the short strong rocker perfect for the backcountry. It is just a little bit harder.

But I'm sure you'll love it!

For more infomation >> Lib Tech TRS HP C2X 151N 2018 Product Video at Blue Tomato - Duration: 2:17.

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Excel: Master Depreciation Accounting with PRO Excel Model (VBA) Demo # 2 - Duration: 10:03.

Welcome come back, in this section will be using this template to calculate depreciation

in various scenarios: purchase, sale, what if purchase asset in the year, or what if

we sale asset before its useful life, what would be profit or loss and so on.

So I will be inputting some dummy asset details; so we have total seven assets, I will now

input useful life of the asset, I will input some random useful lives of the assets, as

you can see this is straight line method of depreciation, so the depreciation % is calculated

automatically which is nothing but one divided by asset's useful life, so in case of the

first asset it is 1/5, for second one it is 1/6, 3rd asset is 1/3, fourth one is 1/8 and

so on. Lets input some purchase dates, I will be

inputting some previous years purchase dates as well as current years purchase dates, now

let's input some purchase costs of these assets. As you can see daily depreciation is automatically

calculated which is nothing but purchase cost divided by this period, i. e. end date minus

purchase date As you can in column I which is sale date

column, the date is copying by default from end date column which is column F, this is

important to have this model to work properly, let's go through other columns as well,

for time being we are going to assume that we are not going sell any asset in the year.

As you can see columns L to O, Gross costs are automatically populated, Assets 1 to 4

(P&M1 to P&M 4) are purchased before the year 2016, therefore they have opening balances

in column L, while assets 5 to 7(P&M5 to P&M7) are purchased in the year 2016, so they'll

be showing as addition in the year in 2016 (which is column M).

Closing balance is nothing but SUM of opening balance + addition – deletion; since we

have assumed there is no deletion (sale of an asset for time being) there would be nothing

in deletion column. Lets move forward, as you can see the depreciation is automatically

calculating here, all the asset which are purchased before 2016 they are having full

year impact in 2016 but for assets which are purchased in 2016 are having related impact

in 2016 as well, so, for example, this asset P&M5 has been purchased on 12th Jan 2016,

so there is impact of 19 days of depreciation in column Q (cell Q15) which is exactly 19

days of depreciation. Beyond that depreciation is calculated based on days of months, since

this is a leap year there would be an additional day in February so depreciation would be higher,

for other months depreciation is calculated according to days in month 30, 31 and so on.

the asset which is bought on 30 April 2016, the depreciation for the same starts from

1st May 2016 which is for the full month, a similarly asset which has been bought on

31st May 2016, depreciation will start from first June as you can see.

Since this is the first year of the model when you have started using it, opening balance

(accumulated) depreciation is calculated with a formula, as you can see all four assets

(P&M1 to P&M4) which are purchased before 2016 are having opening balances (calculated)

accordingly. Additional expenditure is nothing but depreciation

for the year which is SUM of Jan to December, since we have no sale or disposal in the year

there no value in deletion column here, closing balance is nothing but opening balance + addition

– deletion, Netbook value is nothing but the difference between Column O minus Column

AF. Now let's try to sale some assets in the year.

I will be selling one asset which is acquired before 2016 and we will be selling two assets

acquired in 2016. Lets take second asset named P&M2 , it has purchase cost of $ 65,212 and

its end date is 30to April 2019 (this column is taking value from End date column) but

in this case, we have to override this value by entering sale date manually, so we will

be assuming that we are going to sale this asset on 31st May 2016, as you can see it

has been highlighted in red, this is to inform the user that there is sale of sale of assets

in the year, once you override value in sale date column you are excepted to input value

here (sale value cell)even if the asset is sold for nothing (no sale value) you must

input 0 value here, you cant keep this column blank like this (when there is sale of asset

has taken place and you have altered sale date column with manual override)

so let's assume that we have sold this asset for $25,000 as you can see the loss has been

calculated as $ 6683, this is calculated by comparing Sale value with WDV on sale date,

as expected total cost of this asset has been credited as a deletion in Gross cost deletion

column with $ 65,212 and closing balance is NIL.

Since we have sale of asset on 31st may, depreciation has been calculated for full month of May,

after that (June onwards) there is no depreciation, which is how it supposed to be. in column

AC to AF as you can see, we had opening balance of WDV, then we have depreciation for five

months, which is nothing but Jan to May, which is $ 4526, Now we have to delete this depreciation

as asset is sold, so it would be nothing but some of these two $ 29003 and $4,526 = $ 33,529.

and that closes the account for this asset and Net book value is 0.

So what would the accounting entry for this transaction, First of all you will be debiting

Cash /Bank Balance A/C with $ 25,000; you will be debiting your profit and loss A/C

with loss of $ 6683; you'll be debiting your accumulated depreciation a/c with $ 33,529;

and at last you will be crediting $ 65,212 (which is cost of the asset) .

Now let's do another sale transaction where asset has been acquired in the year which

is 2016, and sold in the same year (2016), what happens then? so this asset P&M5 which

is bought on 12th January 2016 and sold on 30th June 2016, we are going to sale this

asset for $5000, as you can see it has a loss of $7000; similarly if you see in columns

L to O, since asset was bought in this year (2016) so it was in addition column but it

is also sold in the year so it is also showing in deletion column. So this columns have automatically

calculated this adjustment, similarly depreciation was started from January and since the asset

is sold 30th June, depreciation is automatically calculated till June 2016 ONLY. Note that

even if I put a random date within the month (instead of 30th June 2016) for sale date

suppose 15th June 2016, accordingly the depreciation is calculated for 15 days, for the rest of

the years, there should not be any depreciation exps, so the model is not calculated depreciation

anymore. As expected there is no opening balance as

this is asset was bought in the year, but whatever depreciation we charged $ 534 has

been credited, because that was the only accumuldated depreciation in the year. And asset account

is closed so Net book value is Zero. Accounting entry would be similar as I have explained

before. Lets try to sale an asset with a profit. This

asset (P&M6) has very long useful life, but even though we would be able to sell it at

a profit. Lets try to sale this asset on 31st of July 2016 for $15,000; now we have profit

of $ 4006, as expected in Gross block asset has been closed with the same cost value,

similarly depreciation was calculated only for three months as the asset period with

us was for three months only Total depreciation for three months was $258,

which has been closed as it is the only accumulated depreciation we have, similarly asset account

is closed with NIL book value in net book value column, the accounting entry for this

profit on sale of asset would be: bank or cash account Dr with $15,000, Accumulated

depreciation account Dr with $258, profit/loss A/c (Income statement) will be credited with

$ 4006, and asset costs account/ Gross value will be credited with $11,252.

So you can see with this model it is very easy to determine profit or loss on sale of

fixed assets. with some few entries in this model you can determine accurate profit and

loss and also adjustment entries, in the next section I will walk you through on how to

add one more year in this block, what happens if we have next year and how this model will

behave in next year (data). We will keep same examples (these examples) and we will work

accordingly.