Depreciation, Provisions and Reserves
CBSE · Class 11 · Accountancy
Step-by-step guide to study Depreciation, Provisions and Reserves in CBSE Class 11 Accountancy. Topics to cover, practice strategy, and time allocation.
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Study Plan
Learn the Theory
Read the textbook chapter carefully. Note down definitions, formulas, and key concepts.
Practice Problems
Solve textbook exercises and additional practice questions. There are 155 questions available for this chapter.
Revise & Test
Revise key formulas and concepts without looking at notes. Take a practice quiz to test your understanding. Mark weak areas for re-revision.
Spaced Revision
Revisit Depreciation, Provisions and Reserves after a week. Use flashcards for quick recall. Solve previous year questions from 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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Sources & Official References
- NCERT Official — ncert.nic.in
- CBSE Academic — cbseacademic.nic.in
- CBSE Official — cbse.gov.in
- National Education Policy 2020 — education.gov.in
Content is aligned to the official syllabus. Refer to the board website for the latest curriculum.
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Important Questions
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Revision Notes
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Formula Sheet
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Chapter Summary
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Concept Maps
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Flashcards
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Syllabus
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NCERT Solutions
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