Rent paid is apportioned between the departments on the basis of 

The amount of depreciation charged on machinery a/c will be debited to ............. a/c 

Depreciation is provided on

Under stock and debtors method of recording branch transaction which one of the following accounts need not be prepared

Cash remitted by branch but not received by the Head Office is debited by the head office to ............... account.

The premium paid by the new partners is shared by the old partners in ............. ratio.