8. Depreciation and Disposal of Assets

$10.00 per 6 months

Depreciation of assets helps accountants show in financial records the gradual loss in value of assets from their use in a business. This loss in value may be due to wear and tear or obsolescence.

Good business records need to be kept to show the asset costs, expenses such as repairs and maintenance and depreciation over the assets’s life.

Disposal of the asset is a process that removes the records of the asset in the business records and accounts for any gain or loss.



This online tutorial course covers:

  • ♦  Video – Depreciation methods – Straight line and Reducing Balance
  • ♦  Accounting Game – Reducing Balance Depreciation
  • ♦  Video – The Asset Register and Disposal of Assets
  • ♦  Quiz – Depreciation


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