12 Non-current Assets - PRINCIPLES OF ACCOUNTS

Course Content

12.1 Introduction

12.1.1 Introduction 2 Topics

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What You Will Learn

Introduction to Depreciation

12.2 Concepts

12.2.1 Concepts 13 Topics

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Capital & Revenue Expenditure

More About Capital vs Revenue Expenditure

Materiality Concept

View of NCA from SOFP

Motor Vehicle Account

Accumulated Depreciation

Difference between Capital and Revenue Expenditure

Wrong Classification of Capital and Revenue Expenditure

Accumulation Depreciation Ledger

12.2.2 Concepts 2 1 Topic

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How to Revise for Theory Questions

12.2.3 Concepts 3 8 Topics

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Recap of AFI & Acc Dep and Learn SNCA

Using HUAL in Qns

Learn About AFI

12.2.4 Concepts 4 2 Topics

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Depreciation for Non-current Assets

Historical Cost Concept

12.4 Practice Questions

12.4.1 SET A 6 Topics

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Q1 Vincent Trading

Q3 Kimmy Trader

Q4 Timmy Printing

Q5 Thunder Logistics

Q6 Ellie Services

12.4.2 SET B 5 Topics

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Q4 Eren Trading

12.4.3 SET C 5 Topics

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Q1 Day Owl Cinematics

Q4 Salami Trading

Q5 Dandelion Co

12.4.4 SET D 5 Topics

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Q1 Batman Bin Suparman Services

Q2 Chris P Bacon

Q4 Adolfo Hitler

Q5 Park Jurassic

12.4.5 SET E 5 Topics

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Q1 Janna Trading

Q2 Rachel Trading

Q5 Carmen Lodging

12.4.6 SET F 5 Topics

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Q1 Famous Edward

Q2 Kimblee Delivery Services

Q3 Laurel Books

Q4 Guli Trading

Q5 Tian Tang Trading

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Course Includes

11 Lessons
57 Topics

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