Course details
The proper accounting for equipment and depreciation are presented in this course, focusing on straight-line, units of activity, and declining balance methods. Depreciation from an accounting point of view is defined and detailed examples are provided. Additionally, accounting for the sale of equipment is covered.
Learning Objectives
- Identify the characteristics of property, plant and equipment.
- Discover how to calculate and record straight-line depreciation.
- Discover how to calculate and record units of activity depreciation.
- Discover how to calculate and record declining balance depreciation.
- Discover how to calculate and record the sale of equipment.
General Business Related Questions
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