'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.

378 views • 37 slides

891 views • 32 slides

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

192 views • 19 slides

Depreciation

407 views • 15 slides

Depreciation

412 views • 15 slides

Depreciation

484 views • 15 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.

1.77k 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.

285 views • 9 slides