PPT : Depreciation Accounting (Part - 4) CA Foundation Notes | EduRev

 Page 1


Depreciation Accounting 
 
CPT Section A: Fundamentals of Accounting. 
Chapter-5 : Depreciation Accounting 
Part 4: Methods of Depreciation/Sale of Fixed Asset 
 
CA. Poonam Patni 
 
Page 2


Depreciation Accounting 
 
CPT Section A: Fundamentals of Accounting. 
Chapter-5 : Depreciation Accounting 
Part 4: Methods of Depreciation/Sale of Fixed Asset 
 
CA. Poonam Patni 
 
The Topics Already covered in Part 2 
Sum of Digits Method 
Differences between SLM & WDV Method 
Reducing Balance Method (WDV) 
Straight Line Method (SLM) 
Page 3


Depreciation Accounting 
 
CPT Section A: Fundamentals of Accounting. 
Chapter-5 : Depreciation Accounting 
Part 4: Methods of Depreciation/Sale of Fixed Asset 
 
CA. Poonam Patni 
 
The Topics Already covered in Part 2 
Sum of Digits Method 
Differences between SLM & WDV Method 
Reducing Balance Method (WDV) 
Straight Line Method (SLM) 
The Topics Already covered in Part 3 
Production Unit Method 
Machine Hour Rate Method 
Sinking Fund Method 
Annuity Method 
Page 4


Depreciation Accounting 
 
CPT Section A: Fundamentals of Accounting. 
Chapter-5 : Depreciation Accounting 
Part 4: Methods of Depreciation/Sale of Fixed Asset 
 
CA. Poonam Patni 
 
The Topics Already covered in Part 2 
Sum of Digits Method 
Differences between SLM & WDV Method 
Reducing Balance Method (WDV) 
Straight Line Method (SLM) 
The Topics Already covered in Part 3 
Production Unit Method 
Machine Hour Rate Method 
Sinking Fund Method 
Annuity Method 
Learning Objectives 
INSURANCE 
POLICY 
METHOD 
Pros.      
Cons. 
Example 
DEPLETION 
METHOD 
Pros.         
Cons. 
Example 
DOUBLE 
DECLINING 
METHOD 
Example 
SALE  OF 
DEPRECIABLE 
ASSET 
Example 
Page 5


Depreciation Accounting 
 
CPT Section A: Fundamentals of Accounting. 
Chapter-5 : Depreciation Accounting 
Part 4: Methods of Depreciation/Sale of Fixed Asset 
 
CA. Poonam Patni 
 
The Topics Already covered in Part 2 
Sum of Digits Method 
Differences between SLM & WDV Method 
Reducing Balance Method (WDV) 
Straight Line Method (SLM) 
The Topics Already covered in Part 3 
Production Unit Method 
Machine Hour Rate Method 
Sinking Fund Method 
Annuity Method 
Learning Objectives 
INSURANCE 
POLICY 
METHOD 
Pros.      
Cons. 
Example 
DEPLETION 
METHOD 
Pros.         
Cons. 
Example 
DOUBLE 
DECLINING 
METHOD 
Example 
SALE  OF 
DEPRECIABLE 
ASSET 
Example 
Insurance Policy Method