Writing off of fixed assets

Yes the Fixed Assets can be written off in F.Y. 2011-12 to P&L.  the Entry wold be as follows:

Fixed Assets w/o   Dr

To- Asset

The particulars about the write-off of the fixed assets will be requried to be givne in the Notes to Accounts.

Thank you Sir, how shall I close the Fixed Assets W/o A/c ? P/L A/c........Dr.

                                                                                                             To Fixed Assets W/o A/c. ?

Sir, sorry for asking again: Where do I close the Debit Balance of Fixed Asssets W/O A/c. Shall I charge it to P/L A/c. ?

The Ledger :

                             Fixed Assets W/o. A/c.

Dr.                                             Rs.                                               Rs.                  Cr.

To Fixed Assets A/c. (say)    100        By   (?) P/L A/c          100

Thank you..

Fixed Asset w/o account is an P&L account.  So it should be transferred to P&L.  the entry provided by you above is correct.