Understanding Intangible Assets | Accounting Lecture on Patents, Goodwill & R&D by Mehak Ali
Автор: STUDYSYNC
Загружено: 2025-07-27
Просмотров: 6
Описание:
Welcome to this in-depth Accounting lecture on Intangible Assets, part of the “Plant Assets” series, delivered by Instructor Mehak Ali. Whether you're a BBA, MBA, ACCA, CA, or commerce student, this lecture will help you master key concepts related to intangible assets, including patents, trademarks, goodwill, copyrights, franchises, and R&D costs.
🎓 Lecture Objectives:
✔️ Define intangible assets and explain their characteristics
✔️ Differentiate intangible assets from operating expenses
✔️ Account for and amortize patents, copyrights, and trademarks
✔️ Calculate and record goodwill during acquisition
✔️ Understand treatment of research & development (R&D) costs
✔️ Prepare journal entries for amortization and impairment
📝 Topics Covered:
Introduction to Intangible Assets
Valuation Methods
Amortization Explained with Examples
Trademark, Goodwill & Patent Accounting
Deferred Charges
R&D Costs Treatment
Solved Exercises & Journal Entries
📘 This lecture is explained in a simple, student-friendly manner (Urdu/Hindi) and includes real-world examples and journal entries to reinforce learning.
#IntangibleAssets #AccountingLecture #Goodwill #Patents #MehakAli #AccountingUrdu #CommerceStudents #PlantAssets #CA #ACCA #MBA
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