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PPT : Depreciation Accounting (Part - 1) CA Foundation Notes | EduRev

Principles and Practice of Accounting

CA Foundation : PPT : Depreciation Accounting (Part - 1) CA Foundation Notes | EduRev

 Page 1


CPT Section A: Fundamentals of Accounting Chapter-5  
Part 1: Introduction & Basic Concepts 
CA. Poonam Patni 
Page 2


CPT Section A: Fundamentals of Accounting Chapter-5  
Part 1: Introduction & Basic Concepts 
CA. Poonam Patni 
Understand 
the Meaning 
& Need of 
Depreciation 
Causes of 
Depreciation 
Objectives 
of 
Depreciation 
Factors to be 
considered 
for 
Depreciation 
Journal 
Entries for 
Depreciation 
Page 3


CPT Section A: Fundamentals of Accounting Chapter-5  
Part 1: Introduction & Basic Concepts 
CA. Poonam Patni 
Understand 
the Meaning 
& Need of 
Depreciation 
Causes of 
Depreciation 
Objectives 
of 
Depreciation 
Factors to be 
considered 
for 
Depreciation 
Journal 
Entries for 
Depreciation 
Diminution in 
Utility 
Natural Wear & 
Tear 
Exhaustion of 
the Subject 
Matter/Accident 
Efflux of Time 
Obsolescence 
Page 4


CPT Section A: Fundamentals of Accounting Chapter-5  
Part 1: Introduction & Basic Concepts 
CA. Poonam Patni 
Understand 
the Meaning 
& Need of 
Depreciation 
Causes of 
Depreciation 
Objectives 
of 
Depreciation 
Factors to be 
considered 
for 
Depreciation 
Journal 
Entries for 
Depreciation 
Diminution in 
Utility 
Natural Wear & 
Tear 
Exhaustion of 
the Subject 
Matter/Accident 
Efflux of Time 
Obsolescence 
Internal Depreciation 
Natural Wear & T ear 
External Depreciation 
Exhaustion of the subject matter 
Effluxion of time Accident 
Obsolescence 
Page 5


CPT Section A: Fundamentals of Accounting Chapter-5  
Part 1: Introduction & Basic Concepts 
CA. Poonam Patni 
Understand 
the Meaning 
& Need of 
Depreciation 
Causes of 
Depreciation 
Objectives 
of 
Depreciation 
Factors to be 
considered 
for 
Depreciation 
Journal 
Entries for 
Depreciation 
Diminution in 
Utility 
Natural Wear & 
Tear 
Exhaustion of 
the Subject 
Matter/Accident 
Efflux of Time 
Obsolescence 
Internal Depreciation 
Natural Wear & T ear 
External Depreciation 
Exhaustion of the subject matter 
Effluxion of time Accident 
Obsolescence 
Depletion 
Fall in Market Price 
Accidents 
Obsolescence 
Efflux of time 
Wear & Tear due to Actual Use

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PPT : Depreciation Accounting (Part - 1) CA Foundation Notes | EduRev notes for CA Foundation is made by best teachers who have written some of the best books of CA Foundation. It has gotten 1649 views and also has 4.8 rating. You can download Free PPT : Depreciation Accounting (Part - 1) CA Foundation Notes | EduRev pdf from EduRev by using search above. You can also find PPT : Depreciation Accounting (Part - 1) CA Foundation Notes | EduRev ppt and other CA Foundation slides as well. If you want PPT : Depreciation Accounting (Part - 1) CA Foundation Notes | EduRev Tests & Videos, you can search for the same too. CA Foundation PPT : Depreciation Accounting (Part - 1) CA Foundation Notes | EduRev Summary and Exercise are very important for perfect preparation. You can see some PPT : Depreciation Accounting (Part - 1) CA Foundation Notes | EduRev sample questions with examples at the bottom of this page. Complete PPT : Depreciation Accounting (Part - 1) CA Foundation Notes | EduRev chapter (including extra questions, long questions, short questions, mcq) can be found on EduRev, you can check out CA Foundation lecture & lessons summary in the same course for CA Foundation Syllabus. EduRev is like a wikipedia just for education and the PPT : Depreciation Accounting (Part - 1) CA Foundation Notes | EduRev images and diagram are even better than Byjus! Do check out the sample questions of PPT : Depreciation Accounting (Part - 1) CA Foundation Notes | EduRev for CA Foundation, the answers and examples explain the meaning of chapter in the best manner. This is your solution of PPT : Depreciation Accounting (Part - 1) CA Foundation Notes | EduRev search giving you solved answers for the same. To Study PPT : Depreciation Accounting (Part - 1) CA Foundation Notes | EduRev for CA Foundation this is your one stop solution.

Principles and Practice of Accounting

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