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Автор: commerce with Monika
Загружено: 2026-02-01
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Depreciation – Recording by Creating Provision for Depreciation Account (Straight Line Method)
In this video, we explain the concept of Depreciation and its recording through Provision for Depreciation Account using the Straight Line Method (SLM) in a simple and systematic manner. This chapter is very important from an exam point of view for Class 11 Accountancy students.
🔹 Topics Covered in this Video:
✔ Meaning of Depreciation
✔ Straight Line Method of Depreciation
✔ Concept of Provision for Depreciation Account
✔ Format of Provision for Depreciation Account
✔ Effect on Profit & Loss Account and Balance Sheet
✔ Solved Numericals
🎯 This lecture is designed to help students understand concepts clearly, write correct journal entries, and solve practical problems confidently.
📚 Best for:
Class 11 Accountancy | CBSE | ISC | State Boards
✨ Watch till the end to strengthen your basics and score better in exams.
👍 Don’t forget to Like, Share & Subscribe for more Accountancy lessons!
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