Depreciation, Provisions and Reserves

Chapter 5: Depreciation, Provisions and Reserves (21 videos)   (Practice Test)

5.1: Acquisition of a Running business(Practice Test)

1. Depreciation
2. More on Depreciation

5.2: Methods of Calculating Depreciation (Practice Test)

1. Methods of Depreciation
2. Problem 1: Machinery Account using Fixed Installment Method of Deprec
3. Problem 2: Fixed Installment Method of Depreciation (Advance Level)
4. More on Problem 2: Fixed Installment Method of Depreciation (Advance
5. More on Problem 2: Fixed Installment Method of Depreciation (Advance
6. Reducing or Diminishing Balance Method of Depreciation
7. Sum of Year's Digits Method
8. Problem 3: Sum of Year's Digits Method
9. Annuity Method of Depreciation
10. Sinking Fund Method of Depreciation
11. Revaluation and Depletion Method of Depreciation
12. Machine hour Rate and Mileage method of Depreciation

5.3: Effects of Depreciation (Practice Test)

1. Causes of Depreciation
2. External Causes of Depreciation
3. Accounting Entries for Depreciation

5.4: Reserve and Provision (Practice Test)

1. Reserve
2. Provision
3. Distinction between Provision and Reserve
4. Distinction between Provision and Reserve-II