IGCSE Accounting 0452- Provision for depreciation + Disposal of Asset (LEDGER)

Cambridge Accounting Mentorship Programme Application (IGCSE / O-Level / A-Level) https://forms.gle/3nrfVFbrSBWSUEvz8 Exam in May-June 2026? Join the Intensive Preparation Programme https://bit.ly/3MAHgIS (After applying, a parent/guardian consultation is required before enrollment.) #igcse2026 #igcsecrashcourse #aceyourpoa #igcse #igcsethailand This lesson is for Cambridge IGCSE 0452 and 0985 Accounting candidates. This is a past exam question from October/November 2021, variant 21, focusing on accounting basics. We distinguish between capital and revenue expenditures, using definitions and examples to clarify these concepts. The video then guides you through a practical accounting problem involving the preparation of fixed assets, provision for depreciation and disposal ledger accounts. IGCSE Accounting students can confidently learn to correctly process the purchase and disposal of non current assets to be reported in the financial statements.