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In this lecture, Krishnakant Modi continues Chapter 09 – Depreciation with a focused discussion on calculation of depreciation under the Straight Line Method (SLM). This session is numerical-oriented and designed to help students confidently solve exam-based problems using the correct formula and approach. 📌 What You’ll Learn in This Lecture: ✅ Quick recap of Straight Line Method (SLM) ✅ Formula for calculating depreciation under SLM ✅ Step-by-step numerical problem solving ✅ Treatment when: Asset is purchased during the year Scrap / Residual value is given Useful life of asset is specified ✅ Correct accounting treatment in: Profit & Loss Account Balance Sheet ✅ CBSE exam-oriented tips for presentation & accuracy 🎯 Why This Lecture is Important? ✔ SLM is the most commonly tested method ✔ Helps avoid calculation mistakes in exams ✔ Builds base for WDV & change in method ✔ Essential for Final Accounts & Adjustments 🎓 Ideal For: CBSE Class 11 Accountancy Students Students using T. S. Grewal Learners weak in numericals Last-minute exam revision 📚 Playlists for Complete Learning (CBSE Class 11 Accountancy): 📘 CBSE | 11th | Accountancy | Ch 01 | Basics of Accounts | Recording | Journal Entries | Subsidiary Books (Full Concept Series) 👉 • CBSE | 11th | Accountancy | Ch 01 | Basics... 📘 CBSE | 11th | Accountancy | Ch 02 | Ledger & Trial Balance 👉 • CBSE | 11th | Accountancy | Ch 02 | Ledger... 📘 CBSE | 11th | Accountancy | Ch 00 | Basics of Accounts (Revision Series) 👉 • CBSE | 11th | Accountancy | Ch 00 | Basics... 📘 CBSE | 11th | Accountancy | Ch 03 | Accounting Equation 👉 • Плейлист 📘 CBSE | 11th | Accountancy | Ch 04 | Accounting Entries for GST | Goods & Service Tax 👉 • CBSE | 11th | Accountancy | Ch 04 | Accoun... 📘 CBSE | 11th | Accountancy | Ch 06 | Financial Statements (without Adjustment) 👉 • CBSE | 11th | Accountancy | Ch 06 | Financ... 📘 CBSE | 11th | Accountancy | Ch 05 | Rectification of Errors 👉 • CBSE | 11th | Accountancy | Ch 05 | Rectif... 📘 CBSE | 11th | Accountancy | Ch 07 | Financial Statements (with Adjustment) 👉 • CBSE | 11th | Accountancy | Ch 07 | Financ... 📘 CBSE | 11th | Accountancy | Ch 09 | Bank Reconciliation Statement 👉 • CBSE | 11th | Accountancy | Ch 08 | Bank R... 📘 CBSE | 11th | Accountancy | Ch 09 | Depreciation 👉 • CBSE | 11th | Accountancy | Ch 09 | Deprec... 📘 CBSE | 11th | Accountancy | Ch 10 | Incomplete Records 👉 • CBSE | 11th | Accountancy | Ch 10 | Incomp... 👍 Support the Channel Like 👍 | Share 🔁 | Subscribe 🔔 💬 Comment “WDV” if you want the Written Down Value Method next.