📉Depreciation Kya Hai?
Assets (jaise Computer, Furniture) time de naal purane hunde hain aur inda value ghatt hunda hai — is ghatt hondi value nu Depreciation kehnde hain. Har saal ise ek Expense de tor te book kiti jaandi hai.
🧮Method 1 — Straight Line Method (SLM)
Depreciation = (Cost − Scrap Value) / Useful Life
Example: Institute ne ₹80,000 de Computers khareede, jinda useful life 5 saal hai, scrap value ₹5,000. Depreciation = (80,000−5,000)/5 = ₹15,000 har saal.
🧮Method 2 — Written Down Value (WDV) Method
Depreciation = Book Value × Rate%
Example: Computer Book Value ₹80,000, Rate 20%. Year 1 Depreciation = 16,000 (Book Value 64,000 bacha). Year 2 = 64,000×20% = 12,800.
📝Journal Entry
Depreciation A/c Dr. To Asset A/c