Original cost | Diminishing balance method | Provision for Depreciation | (Dep - Part 2) | UKSSSC

In this video, we continue our discussion on Provision for Depreciation using the Diminishing Balance Method based on Original Cost. This is Part-2 of the topic, specially prepared for Uttarakhand Assistant Accountant (सहायक लेखाकार) exam aspirants.

The lecture explains concepts step-by-step with practical examples to help you understand how depreciation is calculated and recorded in accounts. This session is very useful for students preparing for government exams as well as for those learning basic accounting concepts.

📘 Topics Covered:

Original Cost Method

Diminishing Balance Method

Provision for Depreciation

Numerical examples and accounting treatment

🎯 Best for:
Uttarakhand Assistant Accountant exam preparation, commerce students, and accounting learners.
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