Double Entry Bookkeeping 1 (Revision Kit)

You might need to have a look at lectures to clear your concepts. This one seems to be pretty straight forwards.. Lets see

So since its a motor vehicle cost account, that would be an asset to the company. So asset increase when we debit them and they decrease when we credit them
In this particular problem it says that there was a brought down (b/d) balance of 150,500 so thats on the debit side and then there are additions of 12950, again thats adding to the account so if we are adding we will write it on the debit side. On the other hand disposal clearly means we are getting rid of some machinery so we write that on the credit side.
Now we will simply see what have been done over the course so we had 150500 already and we added 120950 to it so thats total of 271450 and also we got rid of some machine worth 85000 so that brings the balance to 186450. Now this 186450 is debit heavy meaning debit is more so that means we will carry it down to next accounting period and start that my saying the brought down debit balance is 186450. So your answer is D
Hope this helps and again i will say do watch lectures coz they will really help

If you go through the bookkeeping lecture and understand the basic concept of bookkeeping, then it will make sense the more you will practice.
And yes you can ask and i will try to answer it.

Yeah the answer would be B. Couple things to notice here. One that it is a payable account and payables are liability. Liability increases when you credit them and decreases when you debit them. Other thing is that it is asking for a balance for october 20×0. and the T account given here is for the end period 30 sept 20×1. So basically asking you to work backwards and tell the starting figure.
Given is cash at bank which means that you paid some amount to your suppliers so thats credit to you cash account and debit enty here in payables. Also there are purchases done and again that should be a credit balance here in payables coz you have not paid for it yet and the corresponding debit entry could be in inventory account or purchase account.
now we have to figure the balance brought down if thats a debit balance or credit. Since it is a payable account i would start by thinking that its a credit balance so lets see.

DEBIT CREDIT
cash at bank 21600 balance brought down14000
Balancing figure 11900 purchases 19500

total 33500 total 33500

So as you can see that the balance brought down has to be a credit enty, You can work it like this and put it on the debit side and you will see that the balancing figure will be different and will not reconcile