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Level 4 Diploma in Accounting and Business

Non-Current Assets and Depreciation

AB405 · Management Accounting — Week 5 of 16

CourseAB405
Week5 of 16
SemesterII
TutorOnline in the course chat

This week’s topics

Non-Current Assets and Depreciation

  1. Capital versus revenue expenditure
  2. Straight-line depreciation method
  3. Reducing balance method
  4. Units of production method
  5. Impact of depreciation on costing and decision-making
  6. Amortization and depreciation | Finance & Capital Markets | Khan Academy

What you will be able to do

  • 2.4 Explain the methods used to depreciate non-current assets.

Activity

Start with this week’s video, then: Seminar, guided reading and a short written task: explain the methods used to depreciate non-current assets.

Study materials

Videos

  • Depreciation Introduction - ACCA Financial Accounting (FA) lectures · YouTube · OpenTuition · 23 min · for registered students
  • DEPRECIATION BASICS! With Journal Entries · YouTube · Accounting Stuff · 11 min · for registered students
  • Depreciation | A-Level & IB Business · YouTube · tutor2u · 6 min · for registered students
  • Depreciation Example 2 - ACCA Financial Accounting (FA) lectures · YouTube · OpenTuition · 15 min · for registered students
  • Depreciation Example 4 - ACCA Financial Accounting (FA) lectures · YouTube · OpenTuition · 23 min · for registered students

Further resources

  • Introduction to Financial Accounting, Lyryx 2023-A, ch. 8: Long-lived Assets · PDF · Other, textbook chapter; pp. 307–350 · for registered students
  • Principles of Accounting, Volume 1: Financial Accounting, ch. 11: Long-Term Assets · PDF · OpenStax, textbook chapter; pp. 651–690 · for registered students
Materials marked “for registered students” open in the student portal, which is set up as soon as you receive final acceptance.
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Course chat

Admitted students ask questions on this week’s page in the student portal: an AI assistant trained on the course answers first, and during the course’s timetabled classes Connect to your tutor brings your tutor into the chat, who may start a call if needed.

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Course plan
  • Week 1: Introduction to Management Accounting
  • Week 2: Cost Accounting and Accounting Integration
  • Week 3: Budgetary Planning and Control
  • Week 4: Working Capital Management
  • Week 5: Non-Current Assets and Depreciation
  • Week 6: Principles of Standard Costing
  • Week 7: Variance Analysis Calculations
  • Midterm: Midterm evaluation
  • Week 9: Evaluation of Standard Costing
  • Week 10: Break-Even and Cost-Volume-Profit Fundamentals
  • Week 11: Applications and Limitations of CVP Analysis
  • Week 12: Applying Management Accounting in practice: case studies
  • Week 13: Assignment workshop: research, planning and referencing
  • Week 14: Assignment workshop: drafting, feedback and improvement
  • Week 15: Review and coursework completion
  • Final: Final assessment and submission
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