PPT : Depreciation Accounting (Part - 2) CA Foundation Notes | EduRev

Principles and Practice of Accounting

CA Foundation : PPT : Depreciation Accounting (Part - 2) CA Foundation Notes | EduRev

 Page 1


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


Depreciation Accounting 
CPT Section A: Fundamentals of 
Accounting Chapter-5  
Part 2: Methods of Depreciation 
CA. Poonam Patni 
The Topics Already covered in Part 1 
Journal Entries for Depreciation 
Factors to be considered for Depreciation 
Objectives of Depreciation 
Causes of Depreciation 
Understand the Meaning & Need of Depreciation 
Page 3


Depreciation Accounting 
CPT Section A: Fundamentals of 
Accounting Chapter-5  
Part 2: Methods of Depreciation 
CA. Poonam Patni 
The Topics Already covered in Part 1 
Journal Entries for Depreciation 
Factors to be considered for Depreciation 
Objectives of Depreciation 
Causes of Depreciation 
Understand the Meaning & Need of Depreciation 
Learning Objectives 
SLM Method 
• Formula 
• Rationale 
• Advantages 
• Disadvantages 
• Journal Entry 
• Examples 
 
WDV Method 
• Formula 
• Rationale 
• Advantages 
• Disadvantages 
• Journal Entry 
• Examples 
 
SOYD Method 
• Formula 
• Rationale 
• Advantages 
• Disadvantages 
• Journal Entry 
• Examples 
 
Page 4


Depreciation Accounting 
CPT Section A: Fundamentals of 
Accounting Chapter-5  
Part 2: Methods of Depreciation 
CA. Poonam Patni 
The Topics Already covered in Part 1 
Journal Entries for Depreciation 
Factors to be considered for Depreciation 
Objectives of Depreciation 
Causes of Depreciation 
Understand the Meaning & Need of Depreciation 
Learning Objectives 
SLM Method 
• Formula 
• Rationale 
• Advantages 
• Disadvantages 
• Journal Entry 
• Examples 
 
WDV Method 
• Formula 
• Rationale 
• Advantages 
• Disadvantages 
• Journal Entry 
• Examples 
 
SOYD Method 
• Formula 
• Rationale 
• Advantages 
• Disadvantages 
• Journal Entry 
• Examples 
 
Methods for Providing Depreciation 
Straight Line Method 
Reducing Balance Method 
Sum of Years of Digits Method 
Annuity Method 
Sinking Fund Method 
Insurance Policy Method 
Machine Hour Method 
Production Unit Method 
Page 5


Depreciation Accounting 
CPT Section A: Fundamentals of 
Accounting Chapter-5  
Part 2: Methods of Depreciation 
CA. Poonam Patni 
The Topics Already covered in Part 1 
Journal Entries for Depreciation 
Factors to be considered for Depreciation 
Objectives of Depreciation 
Causes of Depreciation 
Understand the Meaning & Need of Depreciation 
Learning Objectives 
SLM Method 
• Formula 
• Rationale 
• Advantages 
• Disadvantages 
• Journal Entry 
• Examples 
 
WDV Method 
• Formula 
• Rationale 
• Advantages 
• Disadvantages 
• Journal Entry 
• Examples 
 
SOYD Method 
• Formula 
• Rationale 
• Advantages 
• Disadvantages 
• Journal Entry 
• Examples 
 
Methods for Providing Depreciation 
Straight Line Method 
Reducing Balance Method 
Sum of Years of Digits Method 
Annuity Method 
Sinking Fund Method 
Insurance Policy Method 
Machine Hour Method 
Production Unit Method 
Methods of Depreciation 
Formula 
Rationale 
Advantages 
Disadvantages 
Journal Entries 
Ledger 
Example 
Read More
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