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Depreciation Accounting — Study Plan

Telangana Open School (TOSS) · Class 12 · Accountancy

A step-by-step study plan for Depreciation Accounting, Telangana Open School (TOSS) Class 12 Accountancy: what to learn first, what to practise and when.

38 questions30 flashcards5 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: Meaning and Concept of Depreciation, Causes of Depreciation, Objectives of Charging Depreciation.

2
Day 3

Practise

Solve the textbook exercises and extra practice questions. There are 38 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 Accounting after a week. Use flashcards for quick recall and try past exam questions on this chapter.

What to Focus On

  • Depreciation is a non-cash expense.
  • It arises due to wear and tear, passage of time, or obsolescence.
  • It is charged to match the cost of the asset with the revenue it generates.
  • Wear and tear due to usage reduces efficiency.
  • Passage of time causes physical deterioration.
  • Obsolescence occurs due to technological advances or changes in market demand.
  • Ensures true profit is shown in the Profit and Loss Account.
  • Prevents overstatement of asset values in the Balance Sheet.
  • Helps in building a fund for asset replacement.

Common Mistakes to Avoid

Scrap value is subtracted only if the asset is actually sold at the end.

Depreciation is charged on the original cost every year under Diminishing Balance Method.

Installation and transportation costs are not part of asset cost.

Memory Tips

Meaning of Depreciation

Causes of Depreciation: Wear and Tear, Passage of Time, Obsolescence

Objectives of Charging Depreciation

Factors Affecting Depreciation

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Frequently Asked Questions

What are the important topics in Depreciation Accounting for Telangana Open School (TOSS) Class 12 Accountancy?
Key topics in Depreciation Accounting include Meaning and Concept of Depreciation, Causes of Depreciation, Objectives of Charging Depreciation, Factors Affecting Depreciation. Study these first, then practise questions on each for the Telangana Open School (TOSS) Class 12 board exam.
How should I revise Depreciation Accounting for the Telangana Open School (TOSS) Class 12 board exam?
Learn the core ideas first, then work through the 38 practice questions on Depreciation Accounting. 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 Accounting

All Telangana Open School (TOSS) Class 12 Accountancy Study Plan

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