Need help with accounting!

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I am really scared, because I don't know what I will do in the accounting paper. I just tried to do some past papers [ Balance Sheets and P&Ls] And they had minor adjustments I have no idea about, e.g, calculating depreciation with the accumulated dep and if something is added to or subtracted from the BS and P&L.
Any help will be appreciated.
 
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Current Year Depreciation is charged to the P/L Account while Accumulated+Current is included in Balance Sheet. Get what Im saying?
 
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