Accounts Part 7 | Depreciation – Meaning | UPSC EPFO APFC 2025 Lecture Series

Описание: Welcome to Part 7 of our UPSC EPFO APFC 2025 Accounts Lecture Series!
In this lecture, we focus on one of the most important and scoring topics in Accounts — Depreciation. Understanding depreciation is essential for analyzing the value of assets, balance sheets, and overall accounting accuracy.

📘 Topics Covered in this Lecture:

Meaning and Need for Depreciation

Causes of Depreciation

Objectives and Importance in Accounting

Difference between Depreciation, Amortization & Depletion

This lecture provides a clear conceptual understanding of depreciation and helps aspirants easily handle MCQs and accounting-based questions in UPSC EPFO and APFC 2025 exams.

👉 Watch previous lectures for complete coverage of Accounts:

Part 1–6: Accounting Definitions to Cash Book & Imprest System

Disclaimer:
This video is created for educational purposes only to help aspirants prepare for UPSC EPFO and APFC 2025 examinations.
All concepts are simplified for better understanding and do not represent official UPSC material.
Please refer to the official UPSC notification, syllabus, and authentic reference books for accurate exam information.

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