Preparing final accounts

if depreciation is appearing on the credit side of the trial balance means it is the accumulated depreciation up to 31.03.2013 (opening balance of Provision for depreciation).

depreciation shown in credit site is accumulated depreciation that mean total provision of depreciation till now ...in 13-14 u just pass a entry ..(depreciation A/c dr to Accumulated depreciation) and after that depreciation will be transfer in P/l A/c and accumulated depreciation is to be part of balance sheet