4: Year-End Adjustments — Depreciation and Bad Debts — المحاسبة الصف الثاني الثانوي لغات

درس «4: Year-End Adjustments — Depreciation and Bad Debts» فى مادة المحاسبة لـالصف الثاني الثانوي لغات من وحدة «Financial Statements – Sole Trader». This lesson covers the calculation, journal entries, and financial statement presentation for non-cash valuation adjustments: Depreciation of non-current assets (straight-line and reducing balance methods) and Bad Debts / Allowance for Doubtful Debts on accounts receivable, applying the Prudence and Matching principles. هتتعلم فى الدرس ده: Depreciation allocates fixed asset cost over useful economic life using Straight-Line or Reducing Balance methods.، Depreciation adjusting entry: Dr. Depreciation Expense (P&L); Cr. Accumulated...

الدرس ده من وحدة «Financial Statements – Sole Trader» فى مادة المحاسبة لـالصف الثاني الثانوي لغات على منصة دروسات.

الدرس متاح بالاشتراك: ترم كامل أو المادة لوحدها.

ملخص الدرس

This lesson covers the calculation, journal entries, and financial statement presentation for non-cash valuation adjustments: Depreciation of non-current assets (straight-line and reducing balance methods) and Bad Debts / Allowance for Doubtful Debts on accounts receivable, applying the Prudence and Matching principles.

هتتعلم إيه فى الدرس ده

• Depreciation allocates fixed asset cost over useful economic life using Straight-Line or Reducing Balance methods.
• Depreciation adjusting entry: Dr. Depreciation Expense (P&L); Cr. Accumulated Depreciation (Contra-Asset).
• Balance Sheet shows: Non-Current Asset at Cost minus Accumulated Depreciation = Net Book Value.
• Bad debts written off directly reduce Accounts Receivable and are charged as an expense.
• Allowance for doubtful debts is a contra-asset deducted from Accounts Receivable in the Balance Sheet.