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Depreciation, Provisions and Reserves:

Learning Objectives:

After studying this topic you should be able to:
 
  Define and explain the term "depreciation"
  Explain the causes of depreciation of tangible assets
  Differentiate among depreciation, depletion and amortization.
  Explain the various methods of calculating depreciation.
  Explain the various types of reserve.
  Differentiate between provision and reserve
 

Contents:

Read our high quality articles about "Depreciation, Provisions and Reserves" topic:
 
  Definition, explanation and causes of depreciation
  Depreciation is not a matter of valuation but a means of cost allocation
  Activity method of depreciation
  Straight line method of depreciation
  Sum of the years' digits method of depreciation
  Reducing balance method
  Annuity method
  Depreciation fund method or sinking fund method
  Insurance policy method
  Revaluation method
  Depletion method
  Machine hour rate, mileage, and global method
  Methods of recording depreciation
  Reserves
  Difference between general reserve and specific reserve
  Difference between capital reserve and general reserve
  Difference between reserve and reserve fund
  Difference between provision and reserve

 

A D V E R T I S E M E N T

 

Financial Accounting Topics


  Introduction to Accounting
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  Transactions and Accounting Equation
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  Analysis of Business Transactions
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  Journal, Ledger and Trial Balance
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  Accounting for Bills of Exchange
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  Special Journals
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  Cash Book
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Bank Reconciliation Statement
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  Final Accounts
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  Work Sheet
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  Capital and Revenue Items
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  Valuation of Inventories
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  Accounts of Non-profit Making Organizations
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  Statement of Cash Flows
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  Accounting Ratios Analysis
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  Depreciation, Provisions and Reserves
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  Accounting Dictionary
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  Financial Calculators
 
 
 
Managerial Accounting Topics

  Financial Statements
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  Cost Volume Profit Relationship
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  Variable Costing System
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  Materials and Inventory Cost Control
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  Activity Based Costing System
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  Standard Costing and Variance Analysis
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  Balanced Scorecard
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  Capital Investment Analysis/Capital Budgeting
 

 

 
 

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