In this session, the first part of the chapter Provision for depreciation has been discussed. The chapter consist of the following
1) Definition of provision for depreciation
2) Type of assets
3) Effect of depreciation on financial statement
4) Causes of depreciation
5) Usefulness of calculating depreciation
6) Definition of cost of the non-current asset, Scrap value and useful life
7) Method and rate of depreciation
8) Straight-line depreciation.
In the exercise section, the notes have been uploaded.
Session 42: Provision for depreciation
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