Notes : Depreciation, Provisions & Reserves - 2 Class 11 Notes | EduRev

Created by: Paras Saxena

Class 11 : Notes : Depreciation, Provisions & Reserves - 2 Class 11 Notes | EduRev

 Page 1


65 
 
UNIT-05 
Depreciation, Provisions and Reserves 
 
Unit at a glance: 
? Meaning of Depreciation 
? Features of depreciation 
? Causes of depreciation 
? Need or objectives of depreciation 
? Factors or basis for providing depreciation 
? Methods of calculating depreciation 
? Difference between straight line method and written down value method 
? Methods of recording depreciation 
? Sale of an asset  
? Disposal of an asset 
? Provisions and reserves  
? Types of reserves 
 
 
“Depreciation is gradual and permanent decrease in the value of an asset from any cause.” – Carter 
 
Introduction: 
Every fixed asset loses its value due to use or other reasons. This decline in the value of asset is 
known as depreciation.  
 
Meaning of Depreciation: 
Depreciation may be described as a permanent, continuing and gradual shrinkage in the book value of fixed 
assets. 
 
Features of Depreciation: 
(1) It is decline in the book value of fixed assets. 
(2) It is a continuing process. 
(3) It includes loss of value due to efflux ion of time, usage or obsolescence. 
(4) It is an expired cost and must be deducted before calculating taxable profit. 
 
Causes of Depreciation: 
(1) Wear and tear due to use or passage of time. 
(2) Obsolescence. 
(3) Expiration of legal rights. 
(4) Abnormal factors. 
 
Need or Objectives of Depreciation: 
(1) To ascertain the true profit or loss. 
(2) For consideration of tax. 
(3) To ascertain the true and fair financial position. 
(4) Compliance with legal provisions. 
 
 
Page 2


65 
 
UNIT-05 
Depreciation, Provisions and Reserves 
 
Unit at a glance: 
? Meaning of Depreciation 
? Features of depreciation 
? Causes of depreciation 
? Need or objectives of depreciation 
? Factors or basis for providing depreciation 
? Methods of calculating depreciation 
? Difference between straight line method and written down value method 
? Methods of recording depreciation 
? Sale of an asset  
? Disposal of an asset 
? Provisions and reserves  
? Types of reserves 
 
 
“Depreciation is gradual and permanent decrease in the value of an asset from any cause.” – Carter 
 
Introduction: 
Every fixed asset loses its value due to use or other reasons. This decline in the value of asset is 
known as depreciation.  
 
Meaning of Depreciation: 
Depreciation may be described as a permanent, continuing and gradual shrinkage in the book value of fixed 
assets. 
 
Features of Depreciation: 
(1) It is decline in the book value of fixed assets. 
(2) It is a continuing process. 
(3) It includes loss of value due to efflux ion of time, usage or obsolescence. 
(4) It is an expired cost and must be deducted before calculating taxable profit. 
 
Causes of Depreciation: 
(1) Wear and tear due to use or passage of time. 
(2) Obsolescence. 
(3) Expiration of legal rights. 
(4) Abnormal factors. 
 
Need or Objectives of Depreciation: 
(1) To ascertain the true profit or loss. 
(2) For consideration of tax. 
(3) To ascertain the true and fair financial position. 
(4) Compliance with legal provisions. 
 
 
66 
 
Factors or Basis for providing Depreciation: 
(1) Cost of asset. 
(2) Estimated net residual value. 
(3) Depreciable cost. 
(4) Estimated useful life. 
 
Methods of calculating Depreciation: 
(1) Straight line method (Fixed installment method): 
This method is based on the assumption of equal usage of time over asset?s entire useful life. 
According to this method a fixed and equal amount is charged as depreciation in every accounting 
period during the life time of an asset. Depreciation amount can be calculated by the following 
formula: 
Depreciation =    cost of asset – estimated net residual value  
 
no. of years of expected life 
(2) Written Down value method(Diminishing balance method): 
In this method depreciation is charged on the book value of tha asset. The amount of 
depreciation reduces year after year. 
 
Difference between Straight line method and written down value method: 
Methods of recording Depreciation: 
(1) When depreciation is charged to asset account: 
In this method depreciation is deducted from the asset value and charged (debited) to profit 
and loss account. Journal entries for recording under this method are as follows. 
(a) For purchase of an asset 
Asset A/c                               Dr. 
 To Bank/ vendor A/c 
(With the cost of an asset including installation expenses, freight etc.) 
(b) Following entries are recorded at the end of each year 
(i) Depreciation A/c  Dr. 
To Asset A/c 
(With an amount of depreciation) 
(ii) Profit and loss A/c  Dr.  
To Depreciation A/c 
(With an amount of depreciation)  
 
(2) When provision for depreciation/Accumulated depreciation account is maintained: 
Following journal entries are recorded at the end of each year. 
Basis  Straight line method Written down value method 
Charging 
depreciation 
On original cost of an asset   On book value of an asset 
Amount of 
depreciation  
Fixed year after year Declines year after year 
Recognition by 
income tax law 
Not recognised Recognised 
Calculation  Easy to calculate Difficult to calculate 
Page 3


65 
 
UNIT-05 
Depreciation, Provisions and Reserves 
 
Unit at a glance: 
? Meaning of Depreciation 
? Features of depreciation 
? Causes of depreciation 
? Need or objectives of depreciation 
? Factors or basis for providing depreciation 
? Methods of calculating depreciation 
? Difference between straight line method and written down value method 
? Methods of recording depreciation 
? Sale of an asset  
? Disposal of an asset 
? Provisions and reserves  
? Types of reserves 
 
 
“Depreciation is gradual and permanent decrease in the value of an asset from any cause.” – Carter 
 
Introduction: 
Every fixed asset loses its value due to use or other reasons. This decline in the value of asset is 
known as depreciation.  
 
Meaning of Depreciation: 
Depreciation may be described as a permanent, continuing and gradual shrinkage in the book value of fixed 
assets. 
 
Features of Depreciation: 
(1) It is decline in the book value of fixed assets. 
(2) It is a continuing process. 
(3) It includes loss of value due to efflux ion of time, usage or obsolescence. 
(4) It is an expired cost and must be deducted before calculating taxable profit. 
 
Causes of Depreciation: 
(1) Wear and tear due to use or passage of time. 
(2) Obsolescence. 
(3) Expiration of legal rights. 
(4) Abnormal factors. 
 
Need or Objectives of Depreciation: 
(1) To ascertain the true profit or loss. 
(2) For consideration of tax. 
(3) To ascertain the true and fair financial position. 
(4) Compliance with legal provisions. 
 
 
66 
 
Factors or Basis for providing Depreciation: 
(1) Cost of asset. 
(2) Estimated net residual value. 
(3) Depreciable cost. 
(4) Estimated useful life. 
 
Methods of calculating Depreciation: 
(1) Straight line method (Fixed installment method): 
This method is based on the assumption of equal usage of time over asset?s entire useful life. 
According to this method a fixed and equal amount is charged as depreciation in every accounting 
period during the life time of an asset. Depreciation amount can be calculated by the following 
formula: 
Depreciation =    cost of asset – estimated net residual value  
 
no. of years of expected life 
(2) Written Down value method(Diminishing balance method): 
In this method depreciation is charged on the book value of tha asset. The amount of 
depreciation reduces year after year. 
 
Difference between Straight line method and written down value method: 
Methods of recording Depreciation: 
(1) When depreciation is charged to asset account: 
In this method depreciation is deducted from the asset value and charged (debited) to profit 
and loss account. Journal entries for recording under this method are as follows. 
(a) For purchase of an asset 
Asset A/c                               Dr. 
 To Bank/ vendor A/c 
(With the cost of an asset including installation expenses, freight etc.) 
(b) Following entries are recorded at the end of each year 
(i) Depreciation A/c  Dr. 
To Asset A/c 
(With an amount of depreciation) 
(ii) Profit and loss A/c  Dr.  
To Depreciation A/c 
(With an amount of depreciation)  
 
(2) When provision for depreciation/Accumulated depreciation account is maintained: 
Following journal entries are recorded at the end of each year. 
Basis  Straight line method Written down value method 
Charging 
depreciation 
On original cost of an asset   On book value of an asset 
Amount of 
depreciation  
Fixed year after year Declines year after year 
Recognition by 
income tax law 
Not recognised Recognised 
Calculation  Easy to calculate Difficult to calculate 
67 
 
(a) Depreciation A/c   Dr 
To provision for depreciation A/c 
(With the amount of depreciation) 
(b) Profit and loss A/c   Dr 
To depreciation A/c  
(With the amount of depreciation) 
 
Illustration – 1. Soham purchased a machinery for Rs. 1,00,000 on 1
st
 July, 2009. Another machine 
was purchased for Rs. 50,000 on 1
st
 January, 2011. Depreciation is charged at 10% p.a. by straight 
line method. Accounts are closed on 31
st
 December each year. Pass the necessary Journal entries, 
show machinery A/c and Depreciation A/c for the year 2009, 2010, 2011. 
(a) When Provision for depreciation a/c is not maintained. 
(b)  When Provision for depreciation a/c is maintained. 
 
Solution: 
(a) When Provision for depreciation a/c is not maintained. 
 
In the Books of Soham 
Journal 
Date  Particulars L.F. Dr. (Rs.) Cr.(Rs.) 
2009 
July 1 
 
 
Dec 31 
 
 
Dec 31 
 
 
               
2010 
Dec 31 
 
 
Machinery A/c   Dr.  
            To Bank  A/c 
(Being machinery purchased for Rs. 1,00,000) 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
1,00,000 
 
 
5,000 
 
 
5,000 
 
 
 
                 
10,000 
 
 
 
1,00,000 
 
 
5,000 
 
 
5,000 
 
 
                                                                                          
             
10,000 
Depreciation A/c                   Dr. 
            To Machinery A/c                                                      
(Being depreciation charged to machinery A/c) 
Profit and Loss A/c  Dr 
             To Depreciation A/c  
(Being depreciation  amount transferred to Profit and 
Loss A/c) 
 
Depreciation A/c                   Dr. 
            To Machinery A/c 
(Being depreciation charged to machinery A/c) 
Page 4


65 
 
UNIT-05 
Depreciation, Provisions and Reserves 
 
Unit at a glance: 
? Meaning of Depreciation 
? Features of depreciation 
? Causes of depreciation 
? Need or objectives of depreciation 
? Factors or basis for providing depreciation 
? Methods of calculating depreciation 
? Difference between straight line method and written down value method 
? Methods of recording depreciation 
? Sale of an asset  
? Disposal of an asset 
? Provisions and reserves  
? Types of reserves 
 
 
“Depreciation is gradual and permanent decrease in the value of an asset from any cause.” – Carter 
 
Introduction: 
Every fixed asset loses its value due to use or other reasons. This decline in the value of asset is 
known as depreciation.  
 
Meaning of Depreciation: 
Depreciation may be described as a permanent, continuing and gradual shrinkage in the book value of fixed 
assets. 
 
Features of Depreciation: 
(1) It is decline in the book value of fixed assets. 
(2) It is a continuing process. 
(3) It includes loss of value due to efflux ion of time, usage or obsolescence. 
(4) It is an expired cost and must be deducted before calculating taxable profit. 
 
Causes of Depreciation: 
(1) Wear and tear due to use or passage of time. 
(2) Obsolescence. 
(3) Expiration of legal rights. 
(4) Abnormal factors. 
 
Need or Objectives of Depreciation: 
(1) To ascertain the true profit or loss. 
(2) For consideration of tax. 
(3) To ascertain the true and fair financial position. 
(4) Compliance with legal provisions. 
 
 
66 
 
Factors or Basis for providing Depreciation: 
(1) Cost of asset. 
(2) Estimated net residual value. 
(3) Depreciable cost. 
(4) Estimated useful life. 
 
Methods of calculating Depreciation: 
(1) Straight line method (Fixed installment method): 
This method is based on the assumption of equal usage of time over asset?s entire useful life. 
According to this method a fixed and equal amount is charged as depreciation in every accounting 
period during the life time of an asset. Depreciation amount can be calculated by the following 
formula: 
Depreciation =    cost of asset – estimated net residual value  
 
no. of years of expected life 
(2) Written Down value method(Diminishing balance method): 
In this method depreciation is charged on the book value of tha asset. The amount of 
depreciation reduces year after year. 
 
Difference between Straight line method and written down value method: 
Methods of recording Depreciation: 
(1) When depreciation is charged to asset account: 
In this method depreciation is deducted from the asset value and charged (debited) to profit 
and loss account. Journal entries for recording under this method are as follows. 
(a) For purchase of an asset 
Asset A/c                               Dr. 
 To Bank/ vendor A/c 
(With the cost of an asset including installation expenses, freight etc.) 
(b) Following entries are recorded at the end of each year 
(i) Depreciation A/c  Dr. 
To Asset A/c 
(With an amount of depreciation) 
(ii) Profit and loss A/c  Dr.  
To Depreciation A/c 
(With an amount of depreciation)  
 
(2) When provision for depreciation/Accumulated depreciation account is maintained: 
Following journal entries are recorded at the end of each year. 
Basis  Straight line method Written down value method 
Charging 
depreciation 
On original cost of an asset   On book value of an asset 
Amount of 
depreciation  
Fixed year after year Declines year after year 
Recognition by 
income tax law 
Not recognised Recognised 
Calculation  Easy to calculate Difficult to calculate 
67 
 
(a) Depreciation A/c   Dr 
To provision for depreciation A/c 
(With the amount of depreciation) 
(b) Profit and loss A/c   Dr 
To depreciation A/c  
(With the amount of depreciation) 
 
Illustration – 1. Soham purchased a machinery for Rs. 1,00,000 on 1
st
 July, 2009. Another machine 
was purchased for Rs. 50,000 on 1
st
 January, 2011. Depreciation is charged at 10% p.a. by straight 
line method. Accounts are closed on 31
st
 December each year. Pass the necessary Journal entries, 
show machinery A/c and Depreciation A/c for the year 2009, 2010, 2011. 
(a) When Provision for depreciation a/c is not maintained. 
(b)  When Provision for depreciation a/c is maintained. 
 
Solution: 
(a) When Provision for depreciation a/c is not maintained. 
 
In the Books of Soham 
Journal 
Date  Particulars L.F. Dr. (Rs.) Cr.(Rs.) 
2009 
July 1 
 
 
Dec 31 
 
 
Dec 31 
 
 
               
2010 
Dec 31 
 
 
Machinery A/c   Dr.  
            To Bank  A/c 
(Being machinery purchased for Rs. 1,00,000) 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
1,00,000 
 
 
5,000 
 
 
5,000 
 
 
 
                 
10,000 
 
 
 
1,00,000 
 
 
5,000 
 
 
5,000 
 
 
                                                                                          
             
10,000 
Depreciation A/c                   Dr. 
            To Machinery A/c                                                      
(Being depreciation charged to machinery A/c) 
Profit and Loss A/c  Dr 
             To Depreciation A/c  
(Being depreciation  amount transferred to Profit and 
Loss A/c) 
 
Depreciation A/c                   Dr. 
            To Machinery A/c 
(Being depreciation charged to machinery A/c) 
68 
 
Dec 31 
 
 
 
2011 
Jan 1 
 
 
Dec 31 
 
 
Dec 31 
Profit and Loss A/c  Dr 
         To Depreciation A/c  
(Being depreciation  amount transferred to Profit and 
Loss A/c) 
 
 
 
 
 
 
 
 
 
 
 
 
 
10,000 
 
 
 
 
50,000 
 
 
 
15,000 
 
 
15,000 
 
 
10,000 
 
 
 
 
50,000 
 
 
 
15,000 
 
 
15,000 
 
Machinery A/c   Dr.  
                To Bank  A/c 
(Being machinery purchased ) 
Depreciation A/c                   Dr. 
            To Machinery A/c 
(Being depreciation charged to machinery A/c) 
Profit and Loss A/c  Dr 
           To Depreciation A/c  
(Being depreciation  amount transferred to Profit and 
Loss A/c) 
 
Dr.      Machinery A/c      Cr. 
 
Date  Particulars  J.F. Rs. Date  Particulars  J.F. Rs. 
2009 
Jul 1 
 
 
2010 
Jan 1 
 
 
 
To Bank A/c (M-I) 
 
 
 
To Balance b/d 
 
 
  
1,00,000 
 
2009 
Dec 31 
Dec 31 
 
2010 
Dec 31 
Dec 31 
 
 
By Depreciation A/c 
By Balance c/d 
 
 
By Depreciation A/c 
By Balance c/d 
 
  
5,000 
95,000 
1,00,000 1,00,000 
 
95,000 
 
10,000 
85,000 
95,000 95,000 
Page 5


65 
 
UNIT-05 
Depreciation, Provisions and Reserves 
 
Unit at a glance: 
? Meaning of Depreciation 
? Features of depreciation 
? Causes of depreciation 
? Need or objectives of depreciation 
? Factors or basis for providing depreciation 
? Methods of calculating depreciation 
? Difference between straight line method and written down value method 
? Methods of recording depreciation 
? Sale of an asset  
? Disposal of an asset 
? Provisions and reserves  
? Types of reserves 
 
 
“Depreciation is gradual and permanent decrease in the value of an asset from any cause.” – Carter 
 
Introduction: 
Every fixed asset loses its value due to use or other reasons. This decline in the value of asset is 
known as depreciation.  
 
Meaning of Depreciation: 
Depreciation may be described as a permanent, continuing and gradual shrinkage in the book value of fixed 
assets. 
 
Features of Depreciation: 
(1) It is decline in the book value of fixed assets. 
(2) It is a continuing process. 
(3) It includes loss of value due to efflux ion of time, usage or obsolescence. 
(4) It is an expired cost and must be deducted before calculating taxable profit. 
 
Causes of Depreciation: 
(1) Wear and tear due to use or passage of time. 
(2) Obsolescence. 
(3) Expiration of legal rights. 
(4) Abnormal factors. 
 
Need or Objectives of Depreciation: 
(1) To ascertain the true profit or loss. 
(2) For consideration of tax. 
(3) To ascertain the true and fair financial position. 
(4) Compliance with legal provisions. 
 
 
66 
 
Factors or Basis for providing Depreciation: 
(1) Cost of asset. 
(2) Estimated net residual value. 
(3) Depreciable cost. 
(4) Estimated useful life. 
 
Methods of calculating Depreciation: 
(1) Straight line method (Fixed installment method): 
This method is based on the assumption of equal usage of time over asset?s entire useful life. 
According to this method a fixed and equal amount is charged as depreciation in every accounting 
period during the life time of an asset. Depreciation amount can be calculated by the following 
formula: 
Depreciation =    cost of asset – estimated net residual value  
 
no. of years of expected life 
(2) Written Down value method(Diminishing balance method): 
In this method depreciation is charged on the book value of tha asset. The amount of 
depreciation reduces year after year. 
 
Difference between Straight line method and written down value method: 
Methods of recording Depreciation: 
(1) When depreciation is charged to asset account: 
In this method depreciation is deducted from the asset value and charged (debited) to profit 
and loss account. Journal entries for recording under this method are as follows. 
(a) For purchase of an asset 
Asset A/c                               Dr. 
 To Bank/ vendor A/c 
(With the cost of an asset including installation expenses, freight etc.) 
(b) Following entries are recorded at the end of each year 
(i) Depreciation A/c  Dr. 
To Asset A/c 
(With an amount of depreciation) 
(ii) Profit and loss A/c  Dr.  
To Depreciation A/c 
(With an amount of depreciation)  
 
(2) When provision for depreciation/Accumulated depreciation account is maintained: 
Following journal entries are recorded at the end of each year. 
Basis  Straight line method Written down value method 
Charging 
depreciation 
On original cost of an asset   On book value of an asset 
Amount of 
depreciation  
Fixed year after year Declines year after year 
Recognition by 
income tax law 
Not recognised Recognised 
Calculation  Easy to calculate Difficult to calculate 
67 
 
(a) Depreciation A/c   Dr 
To provision for depreciation A/c 
(With the amount of depreciation) 
(b) Profit and loss A/c   Dr 
To depreciation A/c  
(With the amount of depreciation) 
 
Illustration – 1. Soham purchased a machinery for Rs. 1,00,000 on 1
st
 July, 2009. Another machine 
was purchased for Rs. 50,000 on 1
st
 January, 2011. Depreciation is charged at 10% p.a. by straight 
line method. Accounts are closed on 31
st
 December each year. Pass the necessary Journal entries, 
show machinery A/c and Depreciation A/c for the year 2009, 2010, 2011. 
(a) When Provision for depreciation a/c is not maintained. 
(b)  When Provision for depreciation a/c is maintained. 
 
Solution: 
(a) When Provision for depreciation a/c is not maintained. 
 
In the Books of Soham 
Journal 
Date  Particulars L.F. Dr. (Rs.) Cr.(Rs.) 
2009 
July 1 
 
 
Dec 31 
 
 
Dec 31 
 
 
               
2010 
Dec 31 
 
 
Machinery A/c   Dr.  
            To Bank  A/c 
(Being machinery purchased for Rs. 1,00,000) 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
1,00,000 
 
 
5,000 
 
 
5,000 
 
 
 
                 
10,000 
 
 
 
1,00,000 
 
 
5,000 
 
 
5,000 
 
 
                                                                                          
             
10,000 
Depreciation A/c                   Dr. 
            To Machinery A/c                                                      
(Being depreciation charged to machinery A/c) 
Profit and Loss A/c  Dr 
             To Depreciation A/c  
(Being depreciation  amount transferred to Profit and 
Loss A/c) 
 
Depreciation A/c                   Dr. 
            To Machinery A/c 
(Being depreciation charged to machinery A/c) 
68 
 
Dec 31 
 
 
 
2011 
Jan 1 
 
 
Dec 31 
 
 
Dec 31 
Profit and Loss A/c  Dr 
         To Depreciation A/c  
(Being depreciation  amount transferred to Profit and 
Loss A/c) 
 
 
 
 
 
 
 
 
 
 
 
 
 
10,000 
 
 
 
 
50,000 
 
 
 
15,000 
 
 
15,000 
 
 
10,000 
 
 
 
 
50,000 
 
 
 
15,000 
 
 
15,000 
 
Machinery A/c   Dr.  
                To Bank  A/c 
(Being machinery purchased ) 
Depreciation A/c                   Dr. 
            To Machinery A/c 
(Being depreciation charged to machinery A/c) 
Profit and Loss A/c  Dr 
           To Depreciation A/c  
(Being depreciation  amount transferred to Profit and 
Loss A/c) 
 
Dr.      Machinery A/c      Cr. 
 
Date  Particulars  J.F. Rs. Date  Particulars  J.F. Rs. 
2009 
Jul 1 
 
 
2010 
Jan 1 
 
 
 
To Bank A/c (M-I) 
 
 
 
To Balance b/d 
 
 
  
1,00,000 
 
2009 
Dec 31 
Dec 31 
 
2010 
Dec 31 
Dec 31 
 
 
By Depreciation A/c 
By Balance c/d 
 
 
By Depreciation A/c 
By Balance c/d 
 
  
5,000 
95,000 
1,00,000 1,00,000 
 
95,000 
 
10,000 
85,000 
95,000 95,000 
69 
 
2011 
Jan 1 
Jan 1 
 
 
2012 
Jan 1 
 
To Balance b/d 
To Bank A/c( M-II) 
 
 
 
To balance b/d 
 
   85,000 
50,000 
2011 
Dec 31 
 
Dec 31 
 
 
 
By Depreciation A/c 
(M-I – 10,000 + M-II 
– 5,000)                                      
By balance c/d 
 
 
   15,000 
1,20,000 
1,35,000 1,35,000 
 
1,20,000 
 
 
Dr.      Depreciation A/c      Cr. 
 
Date  Particulars  J.F. Rs. Date  Particulars  J.F
. 
Rs. 
2009 
Dec 31 
 
2010 
Jan 1 
 
2011 
Jan 1 
 
To Machinery A/c 
 
 
To Machinery A/c 
 
 
To Machinery A/c 
  
5,000 
2009 
Dec 31 
 
2010 
Dec 31 
 
2011 
Dec 31 
 
 
By Profit and loss A/c 
 
 
By Profit and loss A/c  
 
 
By Profit and loss A/c  
  
5,000 
5,000 5,000 
 
10,000 
 
10,000 
10,000 10,000 
 
15,000 
 
15,000 
15,000 15,000 
 
(b) When Provision for depreciation A/c is maintained. 
In the Books of Soham 
Journal 
Date  Particulars L.F. Dr. (Rs.) Cr.(Rs.) 
2009 
July 1 
 
 
Machinery A/c   Dr.  
To Bank  A/c 
 
 
 
 
1,00,000 
 
 
 
1,00,000 
Read More
Offer running on EduRev: Apply code STAYHOME200 to get INR 200 off on our premium plan EduRev Infinity!

Content Category

Related Searches

practice quizzes

,

shortcuts and tricks

,

Extra Questions

,

Provisions & Reserves - 2 Class 11 Notes | EduRev

,

Sample Paper

,

Provisions & Reserves - 2 Class 11 Notes | EduRev

,

video lectures

,

Exam

,

study material

,

Provisions & Reserves - 2 Class 11 Notes | EduRev

,

Summary

,

Viva Questions

,

Notes : Depreciation

,

Objective type Questions

,

past year papers

,

Notes : Depreciation

,

Semester Notes

,

ppt

,

MCQs

,

Free

,

mock tests for examination

,

Important questions

,

Notes : Depreciation

,

pdf

,

Previous Year Questions with Solutions

;