Class 11 · Accountancy · Chapter 7

Depreciation, Provisions and Reserves: complete notes

Neat, exam-ready notebook-style notes for Depreciation, Provisions and Reserves, following your NCERT book. This chapter is part of the complete Complete Accountancy Notes for Class 11 (NCERT 2026-27).

What you get in the pack

• For NCERT Accountancy Class 11 Part I and Part II (2026-27 edition) - all 9 chapters
• All 9 chapters, uploaded chapter by chapter as they are completed (free updates)
• Typed concept notes with formats of journal, ledger, cash book, BRS, trial balance and final accounts
• Every NCERT exercise solved in full: journal entries, ledgers, cash books, BRS, rectification, depreciation and final accounts
• Important exam questions (1, 3, 4 and 6 marks) fully solved for every chapter
• MCQs, Assertion-Reason, case-based questions and practice with answers
• Common mistakes, quick-revision sheets and a last-night summary for each chapter
• Print (B/W) version of every chapter for home printing

All chapters in this pack

1. Introduction to Accounting
2. Theory Base of Accounting
3. Recording of Transactions - I
4. Recording of Transactions - II
5. Bank Reconciliation Statement
6. Trial Balance and Rectification of Errors
7. Depreciation, Provisions and Reserves
8. Financial Statements - I
9. Financial Statements - II