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Depreciation, Provisions and Reserves — Study Plan

CBSE · Class 11 · Accountancy

A step-by-step study plan for Depreciation, Provisions and Reserves, CBSE Class 11 Accountancy: what to learn first, what to practise and when to revise.

155 questions76 flashcards3 formulas & key relations5 concepts

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Study Plan

1
Day 1–2

Learn the Theory

Read the textbook chapter carefully. Note down definitions, formulas and key ideas. Focus on: 1. Meaning and Nature of Depreciation, 2. Depletion, Amortisation and Causes of Depreciation, 3. Need for Charging Depreciation and Factors Affecting It.

2
Day 3

Practise

Solve the textbook exercises and extra practice questions. There are 155 questions available for this chapter.

3
Day 4

Revise & Test

Revise key points without looking at your notes. Take a practice quiz and mark weak areas for another pass.

4
Day 7

Spaced Revision

Come back to Depreciation, Provisions and Reserves after a week. Use flashcards for quick recall and try past exam questions on this chapter.

What to Focus On

  • Depreciation applies to fixed or depreciable assets only.
  • It is charged on cost, not on market value.
  • It is a non-cash expense.
  • Depletion is for mines, quarries, and similar natural resources.
  • Depreciation is for tangible fixed assets.
  • Amortisation is for intangible assets.
  • Wear and tear is a common cause of depreciation.
  • Obsolescence can reduce value even without use.
  • Depreciation helps compute true profit.

Common Mistakes to Avoid

Depreciation is a fall in market value, so it should be based on the market price of the asset.

Depreciation is charged on current assets as well as fixed assets.

Depletion is another word for depreciation of intangible assets.

Memory Tips

Meaning of depreciation

AS-6 factors affecting depreciation amount

Cost of a fixed asset under AS-6

Useful life of an asset

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Frequently Asked Questions

What are the important topics in Depreciation, Provisions and Reserves for CBSE Class 11 Accountancy?
Key topics in Depreciation, Provisions and Reserves include Meaning and Nature of Depreciation, Depletion, Amortisation and Causes of Depreciation, Need for Charging Depreciation and Factors Affecting It, Methods of Calculating Depreciation. Study these first, then practise questions on each for Class 11 exams.
How should I revise Depreciation, Provisions and Reserves for Class 11 exams?
Learn the core ideas first, then work through the 155 practice questions on Depreciation, Provisions and Reserves. Revise definitions regularly and use flashcards for quick recall before the exam.

Sources & Official References

Content is aligned to the official syllabus. Refer to the board website for the latest curriculum.

More resources for Depreciation, Provisions and Reserves

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