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Welcome to **CWG for BCOM**!
In this lecture, we explain **Accounting Standard 10 (AS-10) – Property, Plant & Equipment (PPE)**, a very important standard under **Financial Accounting** for **BCOM/BBA Semester 1 (2025–26)**. This topic is not only relevant for university exams but also forms a strong base for **CA, CS & CMA aspirants**.

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### **What You’ll Learn in This Video:**

Introduction to AS-10 PPE
Meaning of Property, Plant & Equipment
Recognition of PPE (When to record an asset)
Initial Measurement of PPE (Cost of Acquisition)
Subsequent Expenditure & Measurement
Depreciation & Revaluation Model
Derecognition of PPE (Disposal / Sale of Asset)
Practical Examples & Numerical Questions
Based on DU, IGNOU, BBMKU & Other University Syllabi

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### **Who Should Watch This Video:**

BCOM & BBA 1st Semester Students (2025–26)
CA Foundation / CS Foundation / CMA Foundation Aspirants
University Students Preparing for Accounting Standards
Hindi & English Medium Learners

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### **Learn More with CWG for BCOM:**

**Download the CWG for BCOM App (Paid Courses Available)**
[Download Now](https://play.google.com/store/apps/details?id=com.commerce.wale.guruji)

**Join Telegram for Free Notes & Numerical Practice Sets**
[https://t.me/cwgforbcom](https://t.me/cwgforbcom)

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### **Stay Connected:**

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Email: [[email protected]](mailto:[email protected])

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\#AS10 #AccountingStandard10 #PPE #PropertyPlantEquipment #FinancialAccounting #BCOMSemester1 #CWGforBCOM #CommerceWaleGuruji #AccountingLecture #CAFoundation

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