Course Content
New Accounting Model (Exam-2009)
Books references: 1. Account Code (Volume III). 2. Chart of Accounts (Issued by CGA). 3. Manual Accounting Principles. 4. Accounting Policies and Procedures Manual.
Private: DAO Part-I Examination 2024 (Fresh Candidates) Past Papers
About Lesson
Q. 8

Mr. Riyaz purchased a new machine on 2.February 20X6 for Rs. 50,000. He had to install this machine on the first floor of the factory in section A, but, section A already had an old, low-grade machine.
Mr. Riyaz had to remove this old machine before he could install the new one.


Certainly! When replacing an old machine with a new one, there are specific steps to follow. Let’s break down the process of removing the old machine and installing the new one:

  1. Removing the Old Machine:

    • Step 1: Disconnect Utilities:
      • Turn off any utilities (such as electricity, water, or gas) connected to the old machine.
    • Step 2: Slide or Pull Out the Old Machine:
      • Carefully slide or pull out the old machine from its current location. Be cautious not to damage any pipes, cables, or surrounding structures.
    • Step 3: Disconnect Water Supply:
      • If there are no isolation valves on the hot and cold water supply, turn off the mains water supply.
      • Disconnect the water supply hoses (typically blue and red) from the old machine.
    • Step 4: Disconnect Electrical Connections:
      • Unplug the old machine from the electrical outlet.
      • If necessary, disconnect any other electrical connections.
    • Step 5: Remove the Old Machine Completely:
      • Pull the old machine out enough to access all connections.
      • Keep the old hoses and cables for potential reuse.
  2. Installing the New Machine:

    • Step 6: Prepare the Space:
      • Ensure the area where the new machine will go is clean and ready.
      • Remove any debris or obstacles.
    • Step 7: Position the New Machine:
      • Place the new machine in the designated spot.
      • Align it properly with the available space.
    • Step 8: Connect Utilities to the New Machine:
      • Connect the water supply hoses to the new machine (hot and cold).
      • Plug the new machine into the electrical outlet.
    • Step 9: Test for Leaks and Functionality:
      • Turn on the water supply.
      • Run a short test cycle on the new machine to check for leaks.
      • Adjust the machine’s feet to ensure it’s level and stable during operation.
    • Step 10: Secure the New Machine:
      • If needed, secure the new machine to prevent movement or vibration during use.

Remember to follow safety precautions and manufacturer instructions while handling machines. Proper installation ensures efficient operation and longevity of the new equipment12.

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