'Annual depreciation charge' presentation slideshows

Lecture 5 End of year adjustments: Stock and Depreciation

Lecture 5 End of year adjustments: Stock and Depreciation. Lecture objectives. What are the end of period adjustments? Deal with opening and closing stock Explain alternative stock valuation methods. Define and explain the purposes of depreciation.

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Depreciation 1

Depreciation 1. Depreciation is the apportioning of the cost of a fixed asset over the life of the asset. Depreciation. Wear and tear Erosion and decay Depletion Obsolescence Inadequacy Passage of time. Causes of depreciation. The two main methods in use are: Straight line method

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Depreciation

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Depreciation

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Depreciation

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Measuring and reporting financial performance

OBJECTIVES. You should be able to:. Discuss the nature and purpose of the profit and loss account. Prepare a profit and loss account from relevant financial information. Discuss the main measurement issues that must be considered when preparing the profit and loss account.

1.8k views • 9 slides

Measuring and reporting financial performance

OBJECTIVES. You should be able to:. Discuss the nature and purpose of the profit and loss account. Prepare a profit and loss account from relevant financial information. Discuss the main measurement issues that must be considered when preparing the profit and loss account.

313 views • 9 slides