Class 11 Depreciation 🔥 Straight Line Method | Machine Sale & Multiple Machines | Sep Exam Revision

Class 11 Accountancy | Chapter 12 – Depreciation | Straight Line Method | September Exam Revision In this Class 11 Accountancy Depreciation lecture, we continue with the Straight Line Method and cover some of the most important and exam-relevant practical questions involving single and multiple machines. This lecture is particularly important for students whose Class 11 examinations are scheduled in September, especially those who have Depreciation in their upcoming syllabus and need focused revision before their exams. 🔥 What You Will Learn in This Video: ✅ Straight Line Method of Depreciation ✅ Illustration 8 – Single Machine with its Sale ✅ Calculation of depreciation when a machine is sold ✅ Treatment of a machine when it is disposed of ✅ Multiple Machines with No Sale ✅ How to handle depreciation for multiple machines ✅ Two alternative methods of presentation ✅ Detailed Machine Account method — showing individual machine details, depreciation, Balance c/d and Balance b/d ✅ Compact method — without separately showing the complete details of every machine ✅ Understanding which method students can choose in examination ✅ Exam-oriented approach to solving Depreciation questions ✅ Important practice for September Examinations ⭐ TWO METHODS — STUDENTS CAN CHOOSE! A particularly important part of this lecture is the explanation of two different approaches for multiple-machine questions. Method 1 – Detailed Approach: Individual machine-wise details are maintained, including Balance b/d, Depreciation and Balance c/d. Method 2 – Compact Approach: A more concise presentation is used without unnecessarily giving separate details of every machine. Students will understand both approaches and can use the method they are more comfortable with in their examination. 📖 Questions Covered 📌 T.S. Grewal – Illustration 8 📌 Single Machine + Sale 📌 Multiple Machines – No Sale 📌 Relevant assignment/practice questions This is an exam-focused revision lecture, especially useful for students appearing for their September exams. If you are preparing for CBSE Class 11 Accountancy, make sure you understand the logic behind the treatment rather than simply memorising the format. ⸻ 🎯 For Class 11 Students This lecture is designed to help you: Understand → Practise → Choose the Method → Write Correctly in Exam Watch the complete lecture and practise the questions yourself after watching the explanation. 📚 Chapter: Depreciation 📌 Topic: Straight Line Method 🎯 Focus: Machine Sale + Multiple Machines 📝 Exam Focus: September Examination Revision Subscribe to ATB – Accountancy by Tarun Bhartwal for Class 11 Accountancy lectures, T.S. Grewal questions, illustrations, assignments and exam-oriented preparation. ⸻ 🔥 Hashtags #Class11Accountancy #Depreciation #StraightLineMethod #Class11Depreciation #SeptemberExam #AccountancyClass11 #TSGrewal #TSGrewal2026 #DepreciationClass11 #CBSEClass11 #AccountancyByTarunBhartwal #Class11Revision