Introduction & Concepts (Easy Language) | Depreciation - 1 | Class 11 | Accounts | CA Parag Gupta

In this video CA Parag Gupta Sir (RKG Institute) will be discussing Depreciation chapter covering meaning, objectives, factors affecting and methods of recording.


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00:00 SUPER THANKS :)
02:47 Introduction to Depreciation
08:44 What is Obsolescence ?
12:04 Characteristics (Features) of Depreciation
16:44 Depreciation VS Amortization VS Depletion
20:52 Causes or Reasons of depreciation
23:23 Objectives (or Need) for providing depreciation
34:25 Factors affecting depreciation
36:06 COST of the Asset
49:47 Estimated Residual value (or Scrap value)
55:10 Estimated useful life of an asset
57:43 Two Methods of recording depreciation
01:11:08 Thank You :)





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