CA Foundation Accounts - ONE SHOT | Depreciation & Amortisation | Most Important Questions |

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[Govindcomputertech]

00:04 The video covers the topics of depreciation and amortization.
02:27 Depreciation is a systematic allocation of asset value over its useful life.
06:14 Depreciation begins when the asset is ready to use
08:05 Depreciation of asset components
12:29 Depreciation calculation involves factors such as cost, useful life, and residual value.
14:25 Understanding the impact of refundable and non-refundable tax on expenses in GST
17:52 Recognize capital expenditure to increase asset's useful life
19:41 Depreciation methods - straight line and equal installment
23:10 Depreciation is charged on the original cost using the original cost method at Rs 10 per 1 lakh.
24:52 Depreciation is charged on original cost annually.
28:08 Depreciation and amortisation are crucial concepts
29:53 Depreciation and amortisation process explained
34:15 Depreciation is recorded on the asset side as accumulated depreciation.
35:59 Explained the concept of depreciation and accumulated depreciation
39:51 Depreciation calculation and asset cost
41:45 Depreciation of ₹ to be charged for useful life of 10 years without residual value.
45:08 Understanding Depreciation and Amortisation process
47:08 Understanding and calculating depreciation for machinery
50:39 Accelerated Method of Depreciation means more depreciation in initial years
52:53 Understanding GST and its treatment in accounting
56:26 Depreciation accounting involves Accumulated Depreciation and transfer to Profit and Loss Account
58:20 Understanding and calculating depreciation based on WDV method
1:02:05 Transfer profit and loss and focus on Accumulation Depreciation
1:04:08 Understanding depreciation calculation and machinery values.
1:08:23 Understanding depreciation methods and concepts
1:10:07 Calculating profit by applying depreciation before selling assets.
1:13:27 Entering transactions for sale and purchase of assets
1:15:14 Understanding the process of recording depreciation and amortization
1:18:36 Understanding purchase and sale of machinery parts.
1:20:28 Depreciation calculations and ledger maintenance
1:24:08 Depreciation and accounting for machine sale
1:26:02 Depreciation and amortization were applied to the machine and a new machine was purchased.
1:29:54 Understanding multiple dates in depreciation and amortization
1:31:49 Depreciation and amortization process
1:35:36 Explanation on Depreciation and Amortisation
1:37:29 Depreciation is charged and transferred correctly.
1:41:22 Understanding depreciation calculation and book value in accounting.
1:43:18 Explanation of depreciation and loss on sale of machine
1:47:01 Depreciation calculation for machine number two
1:48:48 Discussion on provision for depreciation in accounting
1:52:56 Discussion on machine disposal and depreciation
1:55:25 Discussion on creating a sale of machinery account and provision for depreciation
1:59:11 Depreciation charged at Rs 10 on original cost. Balance Carry Down = 360000
2:01:13 Understanding the depreciation calculation process
2:05:12 Discussion on depreciation, disposal, and profit/loss in CA Foundation Accounts
2:06:59 Machine disposal account and depreciation
2:11:01 Depreciation and disposal of assets
2:13:24 Focus on important questions in Accounts
2:17:38 Calculation of depreciation and book value for machinery
2:19:23 Calculating depreciation and amortization for accounts preparation
2:23:16 Depreciation charged on machine worth ₹2 lakh
2:25:12 Separating costs and transferring depreciation in accounting.
2:29:12 Understanding depreciation calculations for a machine sold
2:30:52 Depreciation calculation for multiple machines
2:34:45 Depreciation and amortization questions
2:37:28 Understanding practical questions on depreciation and amortisation
2:41:29 Depreciation calculation and understanding WDV
2:43:34 Depreciating machinery cost for a year
2:47:32 Understanding depreciation calculation and impact on profit/loss
2:49:34 Depreciation calculation and loss recovery
2:53:50 Discussion on changing the method of depreciation
2:55:40 Understanding Depreciation and Amortisation
2:59:20 Calculating depreciation on WDV basis
3:01:12 Depreciation method and adjustment in CA Foundation Accounts
3:04:45 Depreciation starts from January for newly purchased machinery
3:07:10 Understanding and revising depreciation estimates for assets.
3:10:48 Revaluation means adjusting the value of assets to their fair market value
3:12:21 Revaluation reserve and its impact on balance sheet.
3:15:33 Understanding the impact of machine value on profit and loss
3:17:08 Understanding revaluation of machine and its impact on profit and loss.
3:20:25 Understanding revaluation surplus and its impact on financial statements
3:22:07 Depreciation & amortisation calculation process explained.
3:26:05 Understanding amortization of intangible assets like patents.
3:28:05 Understanding depreciation and amortization of intangible assets related to streaming rights of a movie
3:32:28 Discussing accounting treatment of repairs in CA Foundation Accounts

[Janvi-ud]

2:54:44 change in method of dep
3:01:26 pyq 2022
3:10:59 revaluation
3:25:09 amortization

[Anand]

8:02 depre on components
17:35
21:35 % given
51:35 IMP Ques, GST wala
59:20 Mistakes ho sakti hai
1:03:00
1:08:25 Point to be noted
1:27:20 Exam Question 1
1:55:40 Machine Disposal
1:57:20 Exam Question 2
2:15:02 PYQ June 2023
3:05:00
3:07:10 Revised Estimated Life
3:10:45 Revaluation

[MaithiliVKashte]

1:56:18 machine disposal illustration 9
1:18:15 illustration 8
1:27:14 PQ 6

[snehaverma]

Sir how can you continuously teach for so long with the same energy, while standing!? 😭 Hats off!

[harshitjain]

Thank you bhaiya...100% DEP. and AMMOR. completed 😁😁😁its actually the best way to revise :) and is helping me alot

[Daddyyy]

January ke liye aaj se start kar raha hu ☠️

[your_ragib]

2:16:00 pyq june 23
2:30:30 imp point
2:37:50 PQ 2

[niharikabhardwaj]

100% chapter covered with 100% clarity thanku so much sir

[TanuSinha-vdpo]

100 % chapter complete ✅ with concept clarity ❤❤❤

[MittalPrajapati-PM]

Thank you so much ❤sir sab kuch complete ❤❤❤

[pringe]

Thank you sir, jo doubts the saare clr ho gye 😊👌🎉

[aryachavan]

thank you so much sir you are a saviour

[Strawberry_coke]

3:31:21 100% complete.💃 Thank you Sir 🙏

[anshulsingh]

100% chapter completed bhaiya
thanku very much bhaiya
bhaiya request from all of us to upload Bills of Exchange and Depreciation notes pdf.

thanku bhaiyaa

[arpitrungta]

best video for revision loved it thanku sir

[manjotsinghgrewal]

Attendence for|⬇️
Chintu's & chinti's

[Hello.AasthaPasta]

Thank you so much sir ji ☺️❤
100% completed

[ShreyansBaid]

Tysm sir for these amazing videos. I'm giving my attempt in May/June 2025. Accounts and Economics have been made easier by you. I really hope that you taught Business Law as well 😢

[HIMANSHU_JAIN_]

Depreciation & Amortisation 100% Revised ❤️🔥💯