Ch 9 | L01 | Depreciation | Introduction | Calculation of Depreciation | Straight Line Method | SLM

Описание: In this lecture, Krishnakant Modi introduces Depreciation, an important accounting concept in CBSE Class 11 Accountancy.
You will learn the meaning, need, and calculation of depreciation using the Straight Line Method (SLM) with a clear, step-by-step approach.

📌 What You’ll Learn in This Lecture:

✅ Meaning of Depreciation
✅ Need & objectives of charging depreciation
✅ Causes of depreciation:

Wear and tear

Passage of time

Obsolescence

Depletion

✅ Straight Line Method (SLM) explained
✅ Formula for depreciation under SLM
✅ Calculation with practical examples
✅ Accounting treatment in:

Profit & Loss Account

Balance Sheet

✅ Exam-oriented tips as per CBSE syllabus

🎯 Why This Lecture is Important?

✔ Foundation for Final Accounts & Adjustments
✔ Frequently tested in numerical questions
✔ Helps in higher chapters like Depreciation, Assets & Financial Statements
✔ Useful for CA Foundation basics

🎓 Ideal For:

CBSE Class 11 Accountancy Students

Students studying from T. S. Grewal

Beginners in accounting

Revision before exams

📚 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...  

👍 Support the Channel

Like 👍 | Share 🔁 | Subscribe 🔔
💬 Comment “SLM” if you want Written Down Value (WDV) method next.