I have been working on preparing the trial balance 2009 using Modified Accrual Accounting instead of the cash accounting. Is the accumulative depreciation on buildings, computer etc remains as it is in 2008? Please assist me as this first time using the MAA. Relevant information includes:

2008
Accumulated depreciation - buildings: $14,500
Buildings: $275,500
Computer: $18,128
Accum.depre computer: $4,532

Additional information:

From the assest register:

Buildings: value at cost: $290,000.00
Dep rate: 5%
Dep charge: $14,500
Written Down value: $275,500

what is the accumulative depreciation of buildings for 2009? Should the value at cost and WDV remains the same for 2009?

thank you and looking forward for help

Modified accrued accounting? Never heard of it. Is this some advanced class? I've heard of a modified cash basis.