IGCSE/GCSE/O & A Level/IB/University Student Forum

Qualification => Subject Doubts => IGCSE/ GCSE => Commerce => Topic started by: Jazz on May 25, 2009, 05:47:39 pm

Title: Accounting please answer
Post by: Jazz on May 25, 2009, 05:47:39 pm
is depreciation an asset or liab. and why?
Title: Re: Accounting please answer
Post by: Monica on May 25, 2009, 05:53:24 pm
Provision for deprecation is An asset because u subtract under the fixed assets column in the balance sheet!!
Title: Re: Accounting please answer
Post by: sanzdabest on May 25, 2009, 06:16:49 pm
depreciation is a non-monetary expense to a business..
Title: Re: Accounting please answer
Post by: I Jimmy I on May 25, 2009, 06:22:35 pm
I think its a liability...
Not sure tho
Title: Re: Accounting please answer
Post by: I Jimmy I on May 25, 2009, 06:23:01 pm
Gimme a few mins ;) and Ill answer ur doubt
Title: Re: Accounting please answer
Post by: I Jimmy I on May 25, 2009, 06:27:45 pm
Its a liability....
I mean think of it, ur providing for depreciation...
Title: Re: Accounting please answer
Post by: Monica on May 25, 2009, 06:30:22 pm
Its a liability....
I mean think of it, ur providing for depreciation...

ukhhhh, i dont want to enter wid this argument with u like b4!!lol!!
 
ok maybe ur right...but i just have one question if it is a liability why do we add it under fixed assets column??
becuz in da exam i did it asset, so maybe i am wrong...
Title: Re: Accounting please answer
Post by: fireburner on May 25, 2009, 06:32:01 pm
Depreciaiton is neither an asset nor a liability.

Assets are any physical property that has a value and are needed in order to run a business and depreciation are basically a reduction in the value of the assets.

During each accounting period (year, quarter, month, etc.) a portion of the cost of these assets is used up. The portion being used up is reported as Depreciation Expense on the income and expenditure(non-trading) statement or on the Profit and loss statement(trading).
Title: Re: Accounting please answer
Post by: Monica on May 25, 2009, 06:33:50 pm
Depreciaiton is neither an asset nor a liability.

Assets are any physical property that has a value and are needed in order to run a business and depreciation are basically a reduction in the value of the assets.

During each accounting period (year, quarter, month, etc.) a portion of the cost of these assets is used up. The portion being used up is reported as Depreciation Expense on the income and expenditure(non-trading) statement or on the Profit and loss statement(trading).

ya ur right but i guess he meant Provision for depreciation....
Title: Re: Accounting please answer
Post by: angell on May 25, 2009, 06:45:25 pm
Deprciation is NOT an asset or a liability - its  an expense!!

Provision for depreciation, however, is an ASSET.

Title: Re: Accounting please answer
Post by: fireburner on May 25, 2009, 06:49:45 pm
ya ur right but i guess he meant Provision for depreciation....

tell me about their differences
Title: Re: Accounting please answer
Post by: angell on May 25, 2009, 06:51:47 pm
Depreciation is an expense which has to be charged due to factors such as wear and tear,etc.

Provision for depreciation is when u make a future allowance for depreciation and create it before hand - so it has not happend or occurred yet - hence, following the accruals/matching concept - it is an asset!
Title: Re: Accounting please answer
Post by: Monica on May 25, 2009, 06:55:44 pm
ya ur right but i guess he meant Provision for depreciation....

tell me about their differences

ok I don't know how to explain...but

Provision for depreciation is the total amount of depreciation deducted from the total amount of for example machinery or vehicles under the fixed asset column in the balance sheet, WHILE depreciation is the the depreciation of that financial year that is added in the profit and loss as an expense.... hope u understood... :)
Title: Re: Accounting please answer
Post by: lil^$tar on May 25, 2009, 07:52:14 pm
Depreciation is an expense which has to be charged due to factors such as wear and tear,etc.

Provision for depreciation is when u make a future allowance for depreciation and create it before hand - so it has not happend or occurred yet - hence, following the accruals/matching concept - it is an asset!

provision for deprn has a credit balance and assets have a debit balance so provision for deprciation is a liability...however it bcams an income wen it is overvalued