Depreciation Accounting | Journal Entries Without Asset Disposal Account Explained📘📉 скачать в хорошем качестве

Depreciation Accounting | Journal Entries Without Asset Disposal Account Explained📘📉

This video explains journal entries in depreciation accounting when an asset disposal account is not opened and depreciation has been charged directly to the asset account. 📘📉 In this method, the asset account itself reflects accumulated depreciation, making it easier to calculate the book value at the time of sale or disposal. The video covers step-by-step journal entries for recording depreciation, sale of asset, and transfer of profit or loss to the Profit and Loss Account. 📊🧾 This approach helps students understand simplified depreciation treatment while following accounting principles. Ideal for Class 11, Class 12, and B.Com students, this topic strengthens conceptual clarity in asset disposal and depreciation accounting. 🎓📚 #accountancy #accounting #commerce #education #educational #education #educationalvideo #information #long#ytlongvideos#youtubelongvideo