BNK611 HANDOUTS PDF GETCAREERALERT.COM
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ECONOMIC IDEOLOGY IN ISLAM:
Once the asset has been fully depreciated, no further depreciation needs to be recorded. The house is in good condition and can be used.
BNK611 HANDOUTS PDF
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The purpose of depreciation is:
The cost of an asset over the period of its usefulness. The depreciation can in no case be greater than the amount
Payment of goods. When a fully depreciated asset is used after the original estimate of its useful life Fixed asset accounts and accumulated depreciation must be kept in the books.
BNK611-ECONOMIC IDEOLOGY IN ISLAM:
There are no more reservations until the asset is out of date. Reduction balance method: In this method, depreciation is calculated based on depreciation.
The depreciation costs for the first year are:
Calculated at cost. It then calculates the depreciation amount after deducting the accumulated depreciation.
Depreciation is charged from the cost of the asset (cost-accumulated depreciation) to its value.
BNK611 HANDOUTS-ECONOMIC IDEOLOGY IN ISLAM:
Assignment of fixed assets:
If you transfer a depreciable asset at any time during the financial year, you must declare it. Impact If only the residual value of an asset is estimated, the asset is usually estimated It is sold at a price different from the book value on the date of transfer.
Profit from the sale of assets or Losses is calculated by comparing the carrying amount with the sale price. You know the book The initial cost value of an asset less accumulated depreciation.
BNK611 HANDOUTS PDF-ECONOMIC IDEOLOGY IN ISLAM:
Sales price If the book value is too much, there is a profit. A sale price lower than the book value leads to a loss. This merit or Loss should appear on the income statement.