Title: Module 2 Introduction: (CU4 M2)
Course: SkillsCom BA 112 16.0 > Section: Credit Unit 4 Module 2

This Module covers accounting for property, plant, equipment, and intangible assets.

Module Outcomes:

- Calculating the cost of an asset.
- Calculating depreciation using one of three methods: straight line, double declining balance, and units of production.
- Calculating depreciation for tax purposes using the Modified Accelerated Cost Recovery System.
- Explaining the difference between capital expenditures and revenue expenditures.
- Journalizing entries for discarding, selling, or exchanging plant assets.
- Explaining amortization and how it applies to intangible assets.