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

Principles and Practice of Accounting

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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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