1. Introduction:

2. What Is Depreciation:

3. Features:

4. What Causes Depreciation:

5. Why Account For Depreciation:

6. Which Factors Determine Amount Of Depreciation:

7. Straight Line Method:

7.1 Meaning:

7.2 Formula:

7.3 Merits:

7.4 Demerits:

8. Written Down Value Method:

8.1 Meaning:

8.2 Formula:

8.3 Merits:

8.4 Demerits:

9. Recording Depreciation:Direct Method:

9.1 Introduction:

9.2 Purchase Of Assets:

9.3 Sale Of Assets:

10. Recording Depreciation: Provision Method:

10.1 Introduction:

10.2 Purchase Of Assets:

10.3 Sale Of Assets:

11. Change In Method:

12. Accounting Standard 6:

13. Practical Examples On AS 6:

14. Solved Problems:

14.1 From Mumbai University (Old Course/IDE):

14.2 From Other Universities/Professional Exams:

15. Exercises:

15.1 Theory:

15.2 Practical: