Sliding down on Incline

A point mass particle $m$ will slide down on incline with acceleration along the incline

$$\tag{1} a = g \sin\theta - \mu g \cos\theta, $$

where $\mu = \mu_k$ is kinetic friction between point mass and the incline surface, and $\theta$ is angle of the incline with horizontal direction. Previous equation becomes

$$\tag{2} a = g \sin\theta $$

for a frictionless incline.