Property Plant and Equipment Schedule (PPE Note) FULL EXAMPLE

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  • Опубликовано: 9 фев 2025
  • In this lesson, we go through a thorough example of how to do a Property, Plant and Equipment Note (PPE Schedule) from beginning to end. We explain what PPE is and why we do it and key points on completing the PPE. You will also get to understand the Property Plant and Equipment Format. Our example goes through the following sections:
    1) Carrying value at the beginning of the period (Cost and accumulated depreciation)
    2) Movements during the year (Additions, disposal, and depreciation)
    3) Carrying value at the end of the period (Costs and accumulated depreciation)
    Straight Line Method vs Diminishing Balance Method: • Straight Line Method v...
    Depreciation terms explained: • Understanding Deprecia...
    Check out other straightforward examples on our channel.
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Комментарии •

  • @devanhaseejiram2709
    @devanhaseejiram2709 6 лет назад +96

    You are the only person on RUclips that has an explained example for PPE. Thank you Sir!

    • @Counttuts
      @Counttuts  6 лет назад +3

      Hello Devanha, glad it helped. Thank you for the feedback.

  • @OkuhleSyabonga-b5o
    @OkuhleSyabonga-b5o Год назад +8

    I never thought I'll be an expert in this NOTE...thanks to you❤❤

  • @nonhlanhlamajola9411
    @nonhlanhlamajola9411 3 года назад +14

    After 2 years, I've come back to give thanks for this vid. It helped a lot. For some reason, I thought you're way better than my former accounting teachers in explaining. You're good. Thank you, Thank you, Thank you very much. Stay blessed

  • @abm5707
    @abm5707 4 года назад +6

    I have been struggling for a while with PPE, thank u for the good work u have done. I appreciate.

  • @mercyjulius4231
    @mercyjulius4231 2 года назад +5

    I just needed this now at this moment, I am writing Financial Acc. 2 today @ 14H00 and the explanations are way much clearer!! Thank you!!

  • @harrietnehale
    @harrietnehale 4 года назад +11

    ❤️❤️❤️You explained it so well
    Thank you sir, much love from Namibia 🇳🇦🥺

  • @duduetsangmaluleke1562
    @duduetsangmaluleke1562 3 года назад +6

    please keep doing what you are doing you have no idea how many times I've thought of dropping this course but ever since i found your videos im gaining confidence . thank you so much Sir!!

  • @mongezinkandi6544
    @mongezinkandi6544 5 лет назад +4

    You're the best sir, you've made this so easy now. Absolutely you're the first one to explain for us this like the way you did it. Thank you!

    • @Counttuts
      @Counttuts  5 лет назад

      Glad it helped. Thank you for the feedback.

  • @tabithanjeri1590
    @tabithanjeri1590 4 года назад +4

    for once i felt like am in class...well done video and well explained ....thumbs up...

  • @tresorkambale6084
    @tresorkambale6084 3 года назад +3

    Finally someone that explains it perfectly 🙏🏽

  • @vanessamulafuri1296
    @vanessamulafuri1296 3 года назад +3

    you explained it very well sir, Thank you sir.
    much love from South Africa 🌍

  • @tawongasoko6304
    @tawongasoko6304 2 года назад +5

    you are so good at explaining this module...your videos are so understanding and useful😊

  • @tisanisiziphiwe7616
    @tisanisiziphiwe7616 5 лет назад +6

    I'm here in 2020 thank you, you explained it in detail ♥️

  • @pontshovioletmokale2827
    @pontshovioletmokale2827 8 месяцев назад +1

    You simplify accounting,may God you more wisdom❤

  • @SamuelShibambu-by7gf
    @SamuelShibambu-by7gf 6 месяцев назад

    I subscribed few minutes after watching this video, I learnt a lot and I like how you explain. Thank you so much!

  • @zukosihle7197
    @zukosihle7197 4 года назад

    wow as from now i know how to do PPE thankyou sir and you are clear even your english

  • @tiisetsomohlabi1722
    @tiisetsomohlabi1722 4 года назад

    I'm here in 2020 and thank you very much for making it easy for some of us who don't have accounting background thank you very helpful

  • @sbonakaliso7271
    @sbonakaliso7271 5 лет назад +5

    I understood very well thank you very much.

  • @juliamgengwana9056
    @juliamgengwana9056 2 года назад

    The explanation was clear it has helped me a lot. Thank you Sir.

  • @sterlingdekoe
    @sterlingdekoe Год назад

    Such a good explanation!!!! Thank you

  • @aaroacademy
    @aaroacademy 2 года назад

    Thank you for this Presentation. Much appreciated.

  • @titan_sixx4784
    @titan_sixx4784 2 года назад

    This video helped a lot.. And I think I'm going to Ace this exam....

  • @palesatshabalala3131
    @palesatshabalala3131 5 лет назад +1

    You're the best. Thank you so much for this video

    • @Counttuts
      @Counttuts  5 лет назад

      Hello Palesa, thank you for the kind feedback :)

  • @Wilker_Pewah
    @Wilker_Pewah 11 месяцев назад

    Wooow you are just a life saver ❤🎉

  • @Mtusie_Buhlerh
    @Mtusie_Buhlerh 5 лет назад +3

    ITS PERFECT MAN THANK YOU

    • @Counttuts
      @Counttuts  5 лет назад

      Glad it helped. Thank you for the feedback.

  • @danielzivavose49
    @danielzivavose49 3 года назад

    Yu are simply amazing heyy. Thanks again heey. Your work is remarkable

  • @kikkyboo5594
    @kikkyboo5594 2 года назад

    youre an amazing teacher

  • @baarla281
    @baarla281 5 лет назад +1

    I really love your explanation. Bless to u.

    • @Counttuts
      @Counttuts  5 лет назад +1

      Thank you for your kind feedback. Blessings

  • @kkapose
    @kkapose 3 года назад +1

    Thank you so much Sir, well explained 🙏🏽

  • @mantombishongwe877
    @mantombishongwe877 4 года назад

    much appreciated. i get it much better now.

  • @thabangmalema3322
    @thabangmalema3322 3 года назад

    well explained
    you are the best sir. Thank u

  • @rebekahgovender4399
    @rebekahgovender4399 5 лет назад +1

    Hi. Thanks for this explanation really helps. God bless

    • @Counttuts
      @Counttuts  5 лет назад

      You're welcome. Glad it helped.

  • @chisomfavour7825
    @chisomfavour7825 5 месяцев назад +1

    God Bless you sir yhoo❤

  • @resegomatlala2050
    @resegomatlala2050 2 года назад

    Thank you VERY MUCH.

  • @mechtildaokello1425
    @mechtildaokello1425 6 лет назад +2

    Great explanation

  • @ayandandala7330
    @ayandandala7330 5 лет назад

    oooh my Guy!! This was super helpful thank you. Would like to see more examples definitely - and how to incorporate timelines when working through the info..dates etc.

    • @Counttuts
      @Counttuts  5 лет назад

      You are welcome. Thank you for the suggestion :). We shall look in to it.

  • @samkariuki5210
    @samkariuki5210 4 года назад

    you've really helped me a lot. i have an exam tomorrow. thank you

    • @Counttuts
      @Counttuts  4 года назад

      All the best for your exam :)

  • @patrickndikandika9639
    @patrickndikandika9639 4 года назад

    Thank you so much for your wonderful help.

  • @nosiphomalope2599
    @nosiphomalope2599 3 года назад

    Loved this, so well explained❤

  • @charityfisher9991
    @charityfisher9991 5 лет назад

    Thank you for explaining so nice .

    • @Counttuts
      @Counttuts  5 лет назад

      You are welcome Charity.

  • @destawkibret
    @destawkibret Год назад

    very interested learning

  • @thobilemaphanga1812
    @thobilemaphanga1812 2 года назад

    Very interesting

  • @vanessanonhlanhla3178
    @vanessanonhlanhla3178 2 года назад

    well explained

    • @vanessanonhlanhla3178
      @vanessanonhlanhla3178 2 года назад

      How can I communicate with you. I have MAC1501 assignment I need help.

  • @Ndjeseye
    @Ndjeseye 5 лет назад

    Thank you Very Much Sir,I'm getting somewhere!!

    • @Counttuts
      @Counttuts  5 лет назад

      Glad that you are. Thanks for the feedback :)

  • @tshegofatsomannya5376
    @tshegofatsomannya5376 3 года назад

    thank you very much

  • @shafelaokaudimonhu2436
    @shafelaokaudimonhu2436 3 года назад

    Very useful

  • @willymagessa8394
    @willymagessa8394 4 года назад

    well explained, thank you

  • @mercywambui2512
    @mercywambui2512 3 года назад +1

    Hey loved the lecture can you kindly explain in the case where there is trade in for another equipment such that you dispose by offering the asset in exchange of another and a payment of cash

  • @KgapyanaSurpriseKobo
    @KgapyanaSurpriseKobo 4 месяца назад

    I didn't understand the ppe note until I saw this.

  • @StheFuze
    @StheFuze 4 года назад

    its 2020,I am here, thank you for making it possible for me to understand....oh wow you made it look so easy.

  • @tonykiprop5802
    @tonykiprop5802 5 лет назад

    Thank You Chemoke.

  • @dimphomokoena4982
    @dimphomokoena4982 5 месяцев назад

    Please do notes to financial statements

  • @lunganisiyabonga7491
    @lunganisiyabonga7491 5 лет назад +1

    Thanks

  • @sithembilengubande5257
    @sithembilengubande5257 4 года назад

    Thank you

  • @nakabiryejulian8779
    @nakabiryejulian8779 2 года назад

    This is good can this table be used instead of T account thanks

  • @nkosingiphilehlogwane3155
    @nkosingiphilehlogwane3155 3 года назад

    Thank you for explaining the PPE and are there any videos with the impairment value/amount

  • @SuperAphane
    @SuperAphane 4 года назад

    Thank you Sir

  • @vathiswagasa6422
    @vathiswagasa6422 4 года назад

    Clear explanation thank you Sir. When the non current asset is revalued at surplus or loss how is it disclosed on the PPE note?

    • @Counttuts
      @Counttuts  4 года назад

      When there are revaluations, another row is created for revaluation. If it is a surplus, you put it as a positive and negative if a loss.

  • @Nalitane
    @Nalitane 2 года назад +1

    This was way helpful. Writing financial accounting 2 nex week and I'm so anxious about PPE 😢😔

  • @eulendamhambi6286
    @eulendamhambi6286 4 года назад

    Great video, simply explained. Just a part that um still not sure of... the part of depreciation don't we multiply the 2 months and divide by 12 months of the year, especially the land and building since its occupied for 2 months? kindly explain

    • @Counttuts
      @Counttuts  4 года назад

      That's what we did 19:14

    • @eulendamhambi6286
      @eulendamhambi6286 4 года назад

      @@Counttuts thanks, wonder how I missed that.

  • @tonworioallenameri7767
    @tonworioallenameri7767 2 года назад

    Thank u so much for this explanation.. it really has cleared a lot for me..
    However I'm a little confused as to land and building. If the building was fully erected on 1st Jan. 2011 den it still has about two months to d end of d period being 28th February.. so I thought d cost of d building would b recognised at the end of d period . And also depreciation for two months would b charged as well. But I did not see dat in your explanation. Please can u throw more light on building so I can be clear sir. Thanks so much ..

    • @tonworioallenameri7767
      @tonworioallenameri7767 2 года назад

      Sorry ..I didn't follow it to d end before sending d above. Now I have seen your complete explanation. Bravo .it was very helpful..thanks so much..
      Please I need a favour .. how do we can I calculate breakeven point for a non manufacturing business with no units .. and no cost COGS .. pls help .

  • @kekeletsomasenkane
    @kekeletsomasenkane 8 месяцев назад

    Can you show me how they calculated the depreciation of the sold vehicle R1860?

  • @Mitchtosolutions
    @Mitchtosolutions Год назад

    What if the vehicle is bought during the period? Does it mean that we add it on additions ? And calculate its depr as well

  • @mpumevilakazi8372
    @mpumevilakazi8372 9 месяцев назад

    Hi sir, i have a query here on the depreciation of buildings, doesn't IAS16 tell us to start depreciating an item of PPE on the date it becomes available for use not when it actually starts being used? because in this example we calc. depreciation based on the 2 months it started to be occupied.

  • @portiafielies4976
    @portiafielies4976 4 года назад

    you are really excellent at explaining , i am new to accounting , i have a question on depreciation , it says 10% on depreciation p/a on plant and machinery ( strait line) , it only gives me the cost of R100 000, was bought 1 Jan -, the bal sheet is for end Dec , how do i calc depreciation , everyone is saying i should use total cost less residual value , but i do not know how to find the residual value

    • @Counttuts
      @Counttuts  4 года назад

      Hello, you have to be given the residual value.

  • @soulmphethi4146
    @soulmphethi4146 3 года назад +1

    23:00

  • @manabaaphane1039
    @manabaaphane1039 2 года назад

    on land and building , why we didn't separate them as land and building each?

  • @fenasahamed4788
    @fenasahamed4788 3 года назад

    Is it ACCA FR?

  • @ebrimamanneh8492
    @ebrimamanneh8492 5 лет назад

    Pls give us more examples on PPE

    • @Counttuts
      @Counttuts  5 лет назад

      Will see if I can do one soon. Thanks for the suggestion.

  • @kelebogilethumba6699
    @kelebogilethumba6699 3 года назад

    🙌

  • @DavidMaposa-u4b
    @DavidMaposa-u4b Год назад

    understandably inkosi ikwenzele kahle

  • @anitammbaya4831
    @anitammbaya4831 2 года назад

    What happens if you buy new vehicles,equip...Etc how do we calculate the depreciations,....I have intermidiate acc tomorrow 11.00Am EAT

  • @sthembisoleonard7314
    @sthembisoleonard7314 4 года назад

    please confirm your total depreciation for equipment, I got R21 862

  • @IamEllenMokau
    @IamEllenMokau 4 года назад

    WOW

  • @boitshepomatlala8096
    @boitshepomatlala8096 2 года назад

    I’m writing in 45 minutes😏

  • @JobeLloyd-zq3eu
    @JobeLloyd-zq3eu Год назад

    I dont understand the Equipment balances From 315000 to 280000 with a disposal of 22940???

  • @annastacianyambura3326
    @annastacianyambura3326 5 лет назад

    What does sale proceeds mean

    • @Counttuts
      @Counttuts  5 лет назад

      Hello there, it is the amount you receive from the sale.

  • @arifulsohag1782
    @arifulsohag1782 4 года назад

    why 600000 will be minus ?

  • @rmvlogs8823
    @rmvlogs8823 2 года назад

    LECTURE MY LECTURE

  • @dzulanimagara2120
    @dzulanimagara2120 2 года назад

    need help with this

  • @almighty7558
    @almighty7558 4 года назад

    Ain't the arrow pointin' at wrong amount 🤦‍♂️.

  • @zukosobuza783
    @zukosobuza783 5 лет назад

    I hate this section of accounting

    • @Counttuts
      @Counttuts  5 лет назад

      Keep at it, practice it and you will be fine.

  • @mercyjulius4231
    @mercyjulius4231 2 года назад +10

    I just needed this now at this moment, I am writing Financial Acc. 2 today @ 14H00 and the explanations are way much clearer!! Thank you!!