Can anyone explain me when to use accmulated depreciation  account for the depreciation for the year

 JE for depreciation is :

DR    Depreciation     xxx

CR    Asset         & amp; nbsp;        xxx

When does accumulated depreciation comes into account for which JE is:

Dr Depreciation    xxx

Cr Accumulated Depreciation   xxx

Not to be rude or anything but I notice the kinds of questions you ask. Did you get a degree in Accounting prior to studying for the CPA exam? I ask because some of your questions are so basic that a student that has only taken Intro to Financial Accounting can answer. It sounds like you need to do some reading and basic studying before you ask tons of questions on the board. I suggest you pull out an accounting textbook before you start hitting on the CPA Review. Believe me, you will have a hard time passing if you don't know the basics beforehand.

But to answer your question. The accumulated depreciation account is a valuation account that is tied to fixed assets or an intangible asset(Accumulated Amortization). The A.D. account reduces the value of a fixed asset on the books. Anytime you accrue depreciation or amortization expense, the offsetting account is accumulated depreciation or accumulated amortization, respectively.

Again, I suggest you Google questions you have because you would probably get more detailed explanations.