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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 ₹ 1000000 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
@@AishwaryaAgarwal-tn2yn it will be mentioned in the question....and it's contra asset a/c....jo machine ka real amount machinery a/c pe show karta hai....and the accumulated dep. uss particular machine ke dep. Ko show karta hai... Ig ur base is weak...u need to watch the detailed videos of HARDIK bhaiya....
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
Sir illustration 8 me depreciation A/C kyon nhi banaya hai (when provision for depreciation is not maintained ) jabki question Ne Kaha Hai show the necessary ledger accounts . Can anyone please tell???
Bhai isse acha tu kitna bhi wn bana de jaida explanatory and non confusing and less time consuming yahi hain ki ledger main hi kar de bas take care ki format chota nah padh jaye
Thank you sir for this amazing session Sab kuchh itni easily revision ho gya with important questions 🎉 You are really great sir Dil se thankyou apke efforts ke liye sir 😊🙏
GST is refundable in real terms but we take it as non refundable in ICAI right ? (Unless specified ) , hein ? Iss chapter mei refundable hai , inventory mei non refundable assume kiya than
you are most wanted teacher in the teaching industry sir HAJUR. you are bahat awesome. THANK YOU SO MUCH>>>...////..dherai dherai dhanyabaaad ...❤🩹❤🩹👁🗨💥💫💫❤🔥
Sir jab provision for depreciation maintain ho rha Hai question m aur question m given Hai show necessary accounts and the question is for 10 marks kon kon se accounts bnege ?
Sirr jo apnee 2 question karvayee depreciation kee 2nd vala krvaate time kaha tha 1st jaisa hi haii vaise type ke or karvaadijiyeee vaise questions book me nahi haiiiź PLEASEEE
You are not teacher sir you are my mine sir umhh sir...... Sir ham apke bahaut bade wala fan hai sir ...... Sir kya smjhate hai aap maja aa jata hai ....❤❤❤❤❤❤❤ I am class 11 Student ....❤❤❤❤
CA Foundation 30 Days Booster : ruclips.net/p/PLuPsXhXyb-c-s8neJYBkm6W37yWsn4yX4&si=IY-FH6f0HSATcKkJ
Join the course (Sep/Dec 2024) : ymtcr.courses.store/481281?Dother%26Dtutor-course-referral%26Dcourse-overview-webapp
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Download Avyukt : ymtcr.courses.store/download-app?source=manual_link_share
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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 ₹ 1000000 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
Thank you broo ❤❤
😮😮 Thanks Brother 🙏❤
thankyou ✨
Thank you bro 👍👍
Thank you 😊
September 24 aspirants here❤
hiiii how was your exam
2:54:44 change in method of dep
3:01:26 pyq 2022
3:10:59 revaluation
3:25:09 amortization
Thank you bhaiya...100% DEP. and AMMOR. completed 😁😁😁its actually the best way to revise :) and is helping me alot
@harshitjain3012 sir ne iss mei amortization k jo question add hue hai woh bhi cover kia hai kya???
@@kashishnarnolia2136 yep 👍
@@harshitjain3012 bekar chapter h😵💫😵💫😵💫😵💫😵💫
@@harshitjain3012 acumulated depn kb lgta h????
@@AishwaryaAgarwal-tn2yn it will be mentioned in the question....and it's contra asset a/c....jo machine ka real amount machinery a/c pe show karta hai....and the accumulated dep. uss particular machine ke dep. Ko show karta hai...
Ig ur base is weak...u need to watch the detailed videos of HARDIK bhaiya....
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
Sir how can you continuously teach for so long with the same energy, while standing!? 😭 Hats off!
100 % chapter complete ✅ with concept clarity ❤❤❤
agar koi first time padh rha h toh kya ye lecture valid hai ?
@@sakshiii_1918_ ha agar sbhi q. rok ke practice kare toh
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
Yes sir please upload kar dijiye 🙏🏻
100% chapter covered with 100% clarity thanku so much sir
Thank you sir, jo doubts the saare clr ho gye 😊👌🎉
2:16:00 pyq june 23
2:30:30 imp point
2:37:50 PQ 2
Thanks tho
Also add 32:30 😂
49:30 as well WDV method , residual value
Also add 2:10:10 ohhh yeahhh
Sir illustration 8 me depreciation A/C kyon nhi banaya hai (when provision for depreciation is not maintained ) jabki question Ne Kaha Hai show the necessary ledger accounts . Can anyone please tell???
Best sir for CA foundation...he covered all topics .. thankyou sir 😊
Sir uss dinn apne last BRS question Diya tha
ans kab milega ..?!
1:56:18 machine disposal illustration 9
1:18:15 illustration 8
1:27:14 PQ 6
100 % Completed In Detailed Thank You So Much Dil Se ❤❤
Thank you sir for detailed lecture ❤
100% completed ✨ thanku sir ❤❤
sir aapne profit or loss vale question me jis tarike se present kiya hai vaise hi exam me karde bina WN banaye to number to nhi katenge...????
Bhai isse acha tu kitna bhi wn bana de jaida explanatory and non confusing and less time consuming yahi hain ki ledger main hi kar de bas take care ki format chota nah padh jaye
Thank you sir😊ur lecture really amazing ND very helpful ❤
Thank you so much sir ❤ you really took off much burden from our shoulders ❤🥹
Thank you so much Sir ❤🎉 .. Im from September batch and all my concepts r clear because of you sir 😊
Bhai kaha se prepare kar rhe ho ??
@@S_MGamerz842 hardik sir se
@@mannansoni7730 course purchase Kiya h ya yt se inhi videos se ??
@@S_MGamerz842 free vidoes se
Thank you so much ❤sir sab kuch complete ❤❤❤
Thankyou so much sir for this lec 😊ur one shot videos are far better than others comprehensive lec
Sare doubts crystal clear ho gai😊😊
Sir totalling karna zaroori nhi hota kya accounts banane Mai??
Thankyou for such efforts Sir!! ✨All concepts are crystal clear.☺🙌
Consept + practice = hardik sir 🫡
Thank you sir for this amazing session
Sab kuchh itni easily revision ho gya with important questions 🎉
You are really great sir
Dil se thankyou apke efforts ke liye sir 😊🙏
GST is refundable in real terms but we take it as non refundable in ICAI right ? (Unless specified ) , hein ? Iss chapter mei refundable hai , inventory mei non refundable assume kiya than
thankyouu so much sir! all concepts crystal clear 🙏✨100% completed! ✅
you are most wanted teacher in the teaching industry sir HAJUR. you are bahat awesome. THANK YOU SO MUCH>>>...////..dherai dherai dhanyabaaad ...❤🩹❤🩹👁🗨💥💫💫❤🔥
2:27:00 sir agar hum total depreciation ko machinery A/C me Cr karke phir 1,38,510 DISPOSAL A/C me Dr to chalta he kya ?
thank you so much sir 😇☺
Sir jab provision for depreciation maintain ho rha Hai question m aur question m given Hai show necessary accounts and the question is for 10 marks kon kon se accounts bnege ?
September batch valo ke liyee kuchh aaega kya sir 😢
Kitna syllabus hogya bhai ??
I started my studies on July now I am giving September attempt after getting lots of motivation 😁@@S_MGamerz842
Thank you sir❤
100% covered 💯
Frist time dekhe to pura clear ho jayega na
@@Shivansh_prajapati321 yes ,It is detailed revision aur itna toh ho hi jaayega ki exam me questions solve kr paao👍🏻
@@AryaChaurasiya470 thanku 🙏🏻
thank you sir
Attendence for|⬇️
Chintu's & chinti's
💯 complete 😊bol k 200% krwana it's our hardik sir personality ❤
Frist time dekhe to pura clear ho jayega na
@@Shivansh_prajapati321 yes
Thank you so much sir 🥹
1:57:34
1:27:59
2:34:00
3:22:20
thanks you sir ❤ 100% covered
Thankyou sir complete ✅💯✅💯✅💯
Thank you so much very helpful ❤
Thnku sir 100% complete
Sir will theory portion be covered on youtube ?
Thankyou sirji 😊
I study first time this chapter but i understand Very clearly. You teaching very well sir...❤
Sirr jo apnee 2 question karvayee depreciation kee 2nd vala krvaate time kaha tha 1st jaisa hi haii vaise type ke or karvaadijiyeee vaise questions book me nahi haiiiź PLEASEEE
100% chapter complete with detailed explanation of each topic and kind questions ❤❤ thnk u sir 🎉
Frist time dekhe to pura clear ho jayega na
Awesome revision sir❤❤
Notes ready thee to or v easy hogyaaa ..
Thank you bhaiyaaa💓
Thank you sir ❤❤❤❤❤❤
Thank you soooooo much sir🙏🙏🙏🙏🙏100% deprecation chapter completed with 100% clarity🙏🙏🙏🙏🥰🥰
Sir inter apse hi padhna hai...❤❤❤ Thanks 🙏🙏🙏
THANK YOU SO MUCH SIR ❤❤❤❤❤
thank you sir 🙏
Hey yall if I am doinf this chap for the 1st time , is rhis video helpful?
Ofc
Yes bro ..
Thanku so much sir ❤
100% covered ✅
Thnk you so much sir itna accha pdhane ke liye app great 👍 ho sir sare concept clear hogye ❤❤❤❤❤😊😊
Sir lg transport m bhi separately kr skte h
THANK YOU SIR ❤️🔆
100% chapter complete with concept clarity and confidence thankyou so much sir 😇😇😌❤❤
Completed 100%
Your videos are really very helpful
Helpful for CMA students as well. Thank you sir.. 100% chapter completed!!
You are not teacher sir you are my mine sir umhh sir...... Sir ham apke bahaut bade wala fan hai sir ...... Sir kya smjhate hai aap maja aa jata hai ....❤❤❤❤❤❤❤ I am class 11 Student ....❤❤❤❤
sir aap bhaut acha phdate ho....
Sir please pdf share kr dijiye na, BOE AND DEP. dono
thnks sir u explained every thing very well....🤌❣
Sir aap pdf kio upload nahi karte plz pdf upload karo
Depreciation & Amortization 100% Completed. Thank You Sir For Great Explanation and Efforts.
Sir aap june 24 eco ki mtp solve karoge kya??? Please reply sir 🙏
3:15:25 revaluation reserve
my gratitude sir ❤
Great explanation sir 🫡
Very helpful video
Thank you bhaiya 100% depreciation complete 💯
Thank you so much for dedication and commitment
100% Complete 💯✅
Chapter over 💯 % ✅ 🎉 ....😊 thankyou so much 💖✨
Best hai sir 💯
Sir plz slove june 2024 depriciation questions
100% chapter complete......thank you so much sir for such an amazing lecture
100% completed ❤
Maza aa gaya
Top notch teaching style hai aapki sir 👌
I hated depreciation chp until I saw this video you're incredible teacher sir thank you so much 🙏🏻❤️
sir your god of accounts 🎉❤
Sir 12th ki classes kabh start kar raha hai RUclips pa please sir reply kardo
100 percent completed sir thanks a lot sir❤
Sir lagta hai theory ki class 5hrs ki hogi 😱😁😁
❤❤❤❤❤❤
Sir gst 60000 pe lagega ya fir 70000 pe ?
100% covered...
Majjaa aa gya sirr🥳
Thank you very much sir 🔥❤
Thank you sir this was very helpful❤❤❤❤
Thank you sir all doubt clear ❤🎉
Frist time dekhe to pura clear ho jayega na
Depreciation ka theory lecture ki link ️ bhi description ya comment main pin 📌 kar dijiye sir, please 🙏
Sir aap apna 100% de rhe ho hame padhane m
30 days to ace ki vjah se hamara kafi time save ho rha hai 🙏
Thank you ❤
Thanq sir for such an amazing video
Maza aa gya sir jii ❤🎉
clear 👍
42:00
100% completed 💯
Thanks for being the amazing teacher..❤
Nhi tooh Or koi bata do previous year ma kabh classes
Start hui thi please reply kardo koi