PPT : Depreciation Accounting (Part - 3) CA Foundation Notes | EduRev

Accountancy Class 11

CA Foundation : PPT : Depreciation Accounting (Part - 3) CA Foundation Notes | EduRev

 Page 1


CPT Section A: Fundamentals of Accounting Chapter-5  
Part 3: Methods of Depreciation 
CA. Poonam Patni 
Page 2


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


CPT Section A: Fundamentals of Accounting Chapter-5  
Part 3: Methods of Depreciation 
CA. Poonam Patni 
Journal Entries for Depreciation 
Factors to be considered for Depreciation 
Objectives of Depreciation 
Causes of Depreciation 
Understand the Meaning & Need of Depreciation 
Sum of Digits Method 
Differences between SLM & WDV Method 
Reducing Balance Method (WDV) 
Straight Line Method (SLM) 
Page 4


CPT Section A: Fundamentals of Accounting Chapter-5  
Part 3: Methods of Depreciation 
CA. Poonam Patni 
Journal Entries for Depreciation 
Factors to be considered for Depreciation 
Objectives of Depreciation 
Causes of Depreciation 
Understand the Meaning & Need of Depreciation 
Sum of Digits Method 
Differences between SLM & WDV Method 
Reducing Balance Method (WDV) 
Straight Line Method (SLM) 
What is 
Annuity 
Page 5


CPT Section A: Fundamentals of Accounting Chapter-5  
Part 3: Methods of Depreciation 
CA. Poonam Patni 
Journal Entries for Depreciation 
Factors to be considered for Depreciation 
Objectives of Depreciation 
Causes of Depreciation 
Understand the Meaning & Need of Depreciation 
Sum of Digits Method 
Differences between SLM & WDV Method 
Reducing Balance Method (WDV) 
Straight Line Method (SLM) 
What is 
Annuity 
Consider the element of 
interest on capital outlay. 
Interest is calculated on 
the book value of 
account. 
Depreciation considers 
cost of the asset and 
appropriate amt. of 
interest.  
This method is suitable for 
Long Leases.  
Annuity 
Method 
Read More
Offer running on EduRev: Apply code STAYHOME200 to get INR 200 off on our premium plan EduRev Infinity!

Complete Syllabus of CA Foundation

Dynamic Test

Content Category

Related Searches

Semester Notes

,

pdf

,

Important questions

,

Exam

,

past year papers

,

Objective type Questions

,

video lectures

,

Summary

,

Previous Year Questions with Solutions

,

Sample Paper

,

mock tests for examination

,

study material

,

PPT : Depreciation Accounting (Part - 3) CA Foundation Notes | EduRev

,

ppt

,

Extra Questions

,

PPT : Depreciation Accounting (Part - 3) CA Foundation Notes | EduRev

,

Viva Questions

,

shortcuts and tricks

,

MCQs

,

practice quizzes

,

Free

,

PPT : Depreciation Accounting (Part - 3) CA Foundation Notes | EduRev

;