Sale of Old Newspaper / Batteries

As far as accounting is concerned , proceeds of newspaper sale will be just another revenue reciept and credited to P/L a/c.
                          As regards the sale proceeds of the capital asset is concerned , it will be as per AS 10 and compared with WDV and diff will be Dr/Cr to P/L.
                Sale and purchase will be treated as separate transactions.
              If capital asset is of WDV = 0 ,then all proceeds - Cr to P/L a/c

dear sir

i wants old used news paper and fresh news paper

vishan dev from delhi

997110012