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所在平台: Udemy |
课程主页: https://www.udemy.com/course/depreciation-in-accounting/
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课程名称：会计中的折旧 课程概述：每家公司都有固定资产，如工厂与机械、计算机、家具与设备、车辆等。这些资产通常是长期开支，企业在多年内使用，除非因为如关闭业务等原因不再需要。这些资产的价值会随着使用而逐渐降低，即发生磨损。因此，固定资产的价值需要逐年递减，这一价值的减少称为折旧。折旧作为费用被计入损益账户。折旧可以通过多种方法计算，最常用的方法是直线法（SLM）和余额递减法（WDV）。在本课程中，我们将学习如何使用这两种方法计算资产折旧，以及这两种方法之间的区别。课程还将讲解如何进行折旧会计，如何准备固定资产分类账和折旧分类账。在某些情况下，所有的折旧会计都是通过累计折旧账处理的。本系列课程还将教会我们如何准备这些分类账，以及在固定资产出售时如何处理盈亏的会计事务。
Each and every company have fixed assets in the form of Plant & Machinery, Computer, Furniture & Fixture, Vehicles etc. This are basically long term type of assets used by the businesses and remain in the business for many years unless something happens like closure of business etc. due to which this are not required. Its value deteriorate over a period of time due to its use i.e. wear and tear. Hence its value need to reduce year on year. This reduction in value of fixed assets is called as a 'Depreciation'. This depreciation is charged to profit & loss account as expense.Depreciation can be calculated by various methods. Most popular methods are Straight Line Method(SLM) and Written Down Value (WDV) Method. We will learn how to depreciation assets with this 2 methods and what are differences between these two methods. In this series we will learn how to do accounting for depreciation , how to prepare Fixed Assets Ledger, Depreciation Ledger Some times all the accounting for depreciation is carried through accumulated depreciation ledger. We will also learn how to prepare these ledgers through this series. We will also learn how to give accounting treatment when there is profit or loss on sale of fixed assets.
