Ch 9 | L02 | Depreciation | Calculation of Depreciation | Straight Line Method | SLM | Pr 2, 3, 4, 5

Описание: In this lecture, Krishnakant Modi continues Chapter 09 – Depreciation with a focused discussion on calculation of depreciation under the Straight Line Method (SLM).

This session is numerical-oriented and designed to help students confidently solve exam-based problems using the correct formula and approach.

📌 What You’ll Learn in This Lecture:

✅ Quick recap of Straight Line Method (SLM)
✅ Formula for calculating depreciation under SLM
✅ Step-by-step numerical problem solving
✅ Treatment when:

Asset is purchased during the year

Scrap / Residual value is given

Useful life of asset is specified

✅ Correct accounting treatment in:

Profit & Loss Account

Balance Sheet

✅ CBSE exam-oriented tips for presentation & accuracy

🎯 Why This Lecture is Important?

✔ SLM is the most commonly tested method
✔ Helps avoid calculation mistakes in exams
✔ Builds base for WDV & change in method
✔ Essential for Final Accounts & Adjustments

🎓 Ideal For:

CBSE Class 11 Accountancy Students

Students using T. S. Grewal

Learners weak in numericals

Last-minute exam revision

📚 Playlists for Complete Learning (CBSE Class 11 Accountancy):

📘 CBSE | 11th | Accountancy | Ch 01 | Basics of Accounts | Recording | Journal Entries | Subsidiary Books (Full Concept Series)
👉    • CBSE | 11th | Accountancy | Ch 01 | Basics...  

📘 CBSE | 11th | Accountancy | Ch 02 | Ledger & Trial Balance
👉    • CBSE | 11th | Accountancy | Ch 02 | Ledger...  

📘 CBSE | 11th | Accountancy | Ch 00 | Basics of Accounts (Revision Series)
👉    • CBSE | 11th | Accountancy | Ch 00 | Basics...  

📘 CBSE | 11th | Accountancy | Ch 03 | Accounting Equation
👉    • Плейлист  

📘 CBSE | 11th | Accountancy | Ch 04 | Accounting Entries for GST | Goods & Service Tax
👉    • CBSE | 11th | Accountancy | Ch 04 | Accoun...  

📘 CBSE | 11th | Accountancy | Ch 06 | Financial Statements (without Adjustment)
👉    • CBSE | 11th | Accountancy | Ch 06 | Financ...  

📘 CBSE | 11th | Accountancy | Ch 05 | Rectification of Errors
👉    • CBSE | 11th | Accountancy | Ch 05 | Rectif...  

📘 CBSE | 11th | Accountancy | Ch 07 | Financial Statements (with Adjustment)
👉    • CBSE | 11th | Accountancy | Ch 07 | Financ...  

📘 CBSE | 11th | Accountancy | Ch 09 | Bank Reconciliation Statement
👉    • CBSE | 11th | Accountancy | Ch 08 | Bank R...  

📘 CBSE | 11th | Accountancy | Ch 09 | Depreciation
👉    • CBSE | 11th | Accountancy | Ch 09 | Deprec...  

📘 CBSE | 11th | Accountancy | Ch 10 | Incomplete Records
👉    • CBSE | 11th | Accountancy | Ch 10 | Incomp...  

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💬 Comment “WDV” if you want the Written Down Value Method next.