Preview - Accounting Basics A Complete Study
Browser not supported
00:00:00 / 00:00:00
arrow_back
Chapter 1 Introduction to Accounting
Welcome Lecture
2610.mp4
Introduction to Accounting
2342.mp4
Evolution of Accounting
2343.mp4
Definition of Accounting
2344.mp4
Economic Event
5306-
Identification, Measurement, Recording & Communication
5307-
Organisation
5312-
Accounting Cycle
2345.mp4
Importance of Accounting
2346.mp4
Branches of Accounting
2347.mp4
Bases of Accounting
2348.mp4
Users of Accounting Information
2349.mp4
Qualitative Characteristics of Accounting Information
5313-
Objectives of Accounting
5325-
Role of Accounting
5345-
Role of an Accountant
2350.mp4
Multiple Choice Questions - Section 1
2351.mp4
Chapter 2 Book Keeping
Book Keeping - An Introduction
2352.mp4
Features of Book Keeping
2353.mp4
Objectives of Book Keeping
2354.mp4
Advantages & Limitations of Book Keeping
2355 r.mp4
Book Keeping Vs Accounting
2356.mp4
Chapter 3 Technical Terms In Accounting
Transaction
1213 cfa1213.mp4
capital
1215 cfa1215.mp4
Assets
1217 cfa1217.mp4
Liabilities
1219 cfa1219.mp4
Drawings
1221 cfa1221.mp4
Debtors
1223 cfa1223.mp4
Creditors
1225 cfa1225.mp4
Purchase & Purchase Returns
1227 cfa1227.mp4
Sales & Sales Returns
1229 cfa1229.mp4
Voucher
1231 cfa1231.mp4
Invoice
1233 cfa1233.mp4
Revenue & Expenses
1235 cfa1235.mp4
Stocks
1237 cfa1237.mp4
Account
1239 cfa1239.mp4
Chapter 4 Accounting Assumptions, Concepts & Principles
Accounting Principles
2370.mp4
Business Entity Concept
2371.mp4
Basic Assumptions in Accounting
21-Basic-Assumptions-in-Accounting
Basic Concepts in Accounting
22-Basic-Concepts-in-Accounting
Basis of Accounting
5351-
Systems of Accounting
5352-
Fundamental Principles of Accounting
23 Fundamental Principles of Accounting.mp4
Case study on Cash, Accrual and Hybrid Basis Accounts
787 cfa787.mp4
Accounting Standards
5353-
Chapter 5 Accounting Equation
Business Transactions and Source Document
5354-
Accounting Equation (Talking Head)
Re-Process
accounting equation case-1
2490.mp4
accounting equation case-2
2491
accounting equation case-3
2492.mp4
accounting equation case-4
2493.mp4
accounting equation case-5
2494.mp4
Accounting Equation Case Study
Accounting-Equation-Case-Study-1.mp4
Accounting Equation Case Study
Accounting-Equation-Case-Study2.mp4
Accounting Equation Comprehensive Example
37-Accounting-Equation-Comprehensive-Example.mp4
Using Debit and Credit
5355-
Chapter 6 Double Entry System
introduction to Traditional approach
2367.mp4
golden rules of accounting
2368.mp4
Application of Rules of Double Entry System
2374.mp4
Double Entry System
2376.mp4
Principles of Double Entry System
2378.mp4
Analysis of Transactions for Passing Accounting Entries (Part 1)
2379.mp4
Analysis of Transactions for Passing Accounting Entries (Part 2)
2380.mp4
Analysis of Transactions for Passing Accounting Entries (Part 3)
2381.mp4
Chapter 7 Basic Accounting Procedures
Basic Accounting Procedures Final
29-Basic-Accounting-Procedures-Final
Cash Memo and Invoice
30-Cash-Memo-and-Invoice
Debit and Credit Notes
32-Debit-and-Credit-Notes
Pay in Slip and Cheque
33-Pay-in-Slip-and-Cheque.mp4
Voucher
34-Voucher.mp4
Chapter 8 Journalising Process
Books of Original Entry
39-Books-of-Original-Entry
Steps in Journalising
40-Steps-in-Journalising
Journalising Comprehensive Examples
41-Journalising-Comprehensive-Examples
Case Study 1 Journalise Transaction
2382
Case Study 7 Journalise Transaction
2392
Case Study 8 Journalise Transaction
2393
Multiple Choice Questions - Accounting Equation and Journal Entries
2394
Capital and Drawings
42 Capital and Drawings
Bank Account Transactions
43 Bank Account Transactions
Accounting entry for Capital Contribution
Accouting Entry Case study 1
Accounting entry for Cash Receipt
Accounting entry case study 2
Accounting Entry for Cash Payment
Accounting-entry-case-study-3
Accounting Entry for cash Sales
Acccounting-Entry-for-cash-Purchase
Accounting Entry for Banking Transaction
Accounting-Entry-for-Banking-Transaction
Accounting Entry for Drawings Case Study
Accounting-Enrty-for-Drawings-Case-Study
Accounting Entry for Cash Purchase
Accounting-Entry-for-Cash-Purchase
Accounting Entry for Credit Purchase
Accounting-Entry-for-Credit-Purchase
Accounting Entry for Cheque receipt
Accounting-Entry-for-Cheque-receipt
Accounting Entry for Cheque receipt and deposit
Accounting-Entry-for-Cheque-receipy-and-deposit
Accounting Entry for commission Income
Accounting Entry for commission Income
Accounting Entry for Credit Sales
Accounting Entry for Credit Sales
Accounting Entry for Drawings
Accounting Entry for Drawings
Accounting Entry for Payment through Cheque
Accounting Entry for Payment through Cheque
Accounting Entry for Purchase Return
Accounting Entry for Purchase Return
Accounting Entry for Salary in cash
Accounting Entry for Salary in cash
Accounting Entry for Sales Return
Accounting Entry for Sales Return
Compound Entry
44 Compound Entry
Compound Journal Entry
Compound Journal Entry
Compound Journal Entry Case Study
Compound Journal Entry Case Study
Analysis of Transactions for Passing Accounting Entries (Part 2)
2380
Case Study 2 Journalise Transaction
2383
Case Study 3 Journalise Transaction
2384
Case Study 4 Journalise Transaction
2385
Case Study 5 Journalise Transaction
2386
Chapter 9 Ledger
Ledger
45 Ledger
Utility of Ledger
46 Utility of Ledger
Ledger Format
47 Ledger Format
Ledger for real personal nominal accounts
48 Ledger for real personal nominal accounts
Posting and Procedure
49 Posting and Procedure
Ledger Case Study 1
50 Ledger Case Study 1
Ledger Case Study 2
51 Ledger Case Study 2
Posting of Compound Entries to Ledger
52 Posting of Compound Entries to Ledger
Posting Opening Entry in Ledger
53 Posting Openign Entry in Ledger
Balancing an Account
54 Balancing an Account
Balancing of Different Accounts
55 Balancing of Different Accounts
Procedure for Balancing
56 Procedure for Balancing
Difference between Journal and Ledger
57 Diff btwn Journal and Ledger
case-1 journal and ledger
2409
case-2 ledger accounts from opening entry
2410
case-3 ledger posting from compont entry
2411
case study -4 ledger accounts from opening entry
2489
Chapter 10 Subsidiary Books covering Sales and Purchase Books
Subsidiary Books need and advantage
58 Subsidiary Books need and advantage
Purchase Book
59 Purchase Book
Case Study on Purchase Book
60 Case Study on Purchase Book
Sales Book
61 Sales Book
Sales Book Case Study
62a Sales Book Case Study
Chapter 11 Purchase Return and Sales Return Books
Return Books
63 Return Books
Purchase Return Book
64 Purchase Return Book
Purchase Return Book Case Study
65 Purchase Return Book Case Study
Sales Return Book
66 Sales Return Book
Sales Return Book Case Study
67 Sales Return Book Case Study
Chapter 12 Cash Book
Cash Book
1 Cash Book
Kinds of Cash Book
2 Kinds of Cash Book
Single Column Cash Book
3 Single Column Cash Book
Case Study Single Column Cash Book
4 Case Study Single Column Cash Book
Double Column Cash Book with Disc Column
5 Double Column Cash Book with Disc Column
Case Study Double Column Cash Book with Discount Colum
6 Case Study Double Column Cash Book with Discount Colum
Double Colum Cash Book with Bank Column
7 Double Column Cash Book Bank Column REVISED
Case Study Double Column Cash Book with Bank Column
8 Case Study Double Column Cash Book with Bank Column
Key Points in Cash Book
9 Key Points in Cash Book
Triple Column Cash Book
10 Triple Column Cash Book
Case Study Triple Column Cash Book
11 Case Study Triple Column Cash Book
Chapter 13 Bills of Exchanges and related Books
Bill of Exchange
68 Bill of Exchange
BoE Technical Terms Part I
69 BoE Technical Terms Part I
BoE Technical Terms Part II
70 BoE Technical Terms Part II
BoE Technical Terms Part III
71 BoE Technical Terms Part III
Bills Books
72 Bills Books
What is Promissory Note?
5392-
Parties to a Promissory Note
5393-
Difference between Bill of Exchange and Promissory Note
5394-
Advantages of Bill of Exchange
5395-
Maturity of Bill
5396-
Accounting Treatment - In the Books of Drawer
5397-
Accounting Treatment - In the Books of Drawee
5398-
Bills of Exchange - Journal Entries - Problem
5399-
Dishonour of a Bill
5409
Case study - Bill endorsed in favour of credited and met on maturity
5410
Case Study - Bill Dishonoured and alternate settlement accounting
5411
Case Study - Bill Dishonoured and accounting effects
5412
Chapter 14 Journal Book / Journal Proper
Journal Proper
73 Journal Proper
Chapter 15 Trial Balance
Trial Balance
74 Trial Balance
Objectives of Preparing the Trial Balance
5357-
Methods and formats of Trial Balance
74 Methods and formats of TB
Trial Balance Case Study
75 Trial Balance Case Study
case-1 trial balance
2412
case-2 trial balance
2413
case-3 trial balance
2414
case-4 trial balance
2415
case-5 trial balance
2416
case-6 trial balance
2417
case-7 trial balance
2418
case-8 trial balance
2420
case-9trial balance
2419
Chapter 16 Errors in Accounting
Errors in Accounting
76 Errors in Accounting
Error of Principle
77 Error of Principle
Error of Omission
78 Error of Omission
Error of Commission
79 Error of Commission
Compensating Errors
80 Compensating Errors
Errors and Trial Balance
81 Errors annd Trial Balance
Case Study on Errors and effect on Trial Balance
82 Case Study on Errors and effect on TB
Steps to Locate Errors
83 Steps to Locate Errors
Suspense Account
84 Suspense Account
Case Study Suspense Account
85 Case Study Suspense Acount
Chapter 17 Case Studies in Rectification of Errors
Rectification of Errors
86 Rectification of Errors
Case Study 1 Rectification of Errors
87 Case Study 1 Rectification of Errors
Case Study 2 Rectification of Errors
88 Case Study 2 Rectification of Errors
Case Study 3 Rectification of Errors
89 Case Study 3 Rectification of Errors
Case Study 4 Rectification of Errors
90 Case Study 4 Rectification of Errors
Case Study 5 Rectification of Errors
91 Case Study 5 Rectification of Errors
Case Study 6 Rectification of Errors - Copy
92 Case Study 6 Rectification of Errors - Copy
Case Study 7 Rectification with Suspense AC
93 Case Study 7 Rectification with Suspense AC
Chapter 18 Bank Reconciliation Statement
Cash Book and Bank Book
1 Cash Book and Bank Book
Bank Pass Book
2 Bank Pass Book
Difference between Cash Book (with Bank Column) and Pass Book.
3 Difference between Bank Book and Pass Book
Bank Reconciliation Statement
4 Bank Reconcilation Statement
Importance of BRS
5 Importance of BRS
Causes for Disagreement
6 Causes for disagreement
1st Disagreement cheque paid not collected
7 1st Disagreement cheque paid not collected
2nd Disagreement cheque issued not presented
8 2nd Disagreement cheque issued not presented
3rd Disagreement Amount directly credit by Bank w/o knowledge of company
9 3rd Disagreement Amt Cr by Bank
4th Disagreement Amount directly Debited by Bank w/o knowledge of company
10 4th Disagreement amt Dr by Bank
Bank Overdraft
11 Bank Overdraft
Overview of Bank Reconciliation Statement
12 BRS Sample Statement
Procedure for preparing Bank Reconciliation Statement
13 Procedure for preparing BRS
Format of Bank Reconciliation Statement
14 BRS Format
Case 2-Bank Reconciliation Statement
2427
Case 4-Bank Reconciliation Statement
2429
Case 5-Bank Reconciliation Statement
2430
Case 6-Bank Reconciliation Statement
2431
Chapter 19 Final Accounts
Introduction to final accounts
2594
Stakeholders and their information requirements
5400-
Trading and Profit and Loss Account
5401-
closing stock
2596
Case-1 Closing stock
2598
Trading Account - Need and Format
3 FA3r
Closing entries in Trading Account
5 FA5r
Trading Accounts - Problem 1
1 FA1r
Trading Accounts - Problem 2
2 FA2r
Profit and Loss Account - Need and Format
6 FA6r
Profit and Loss Account - Problem 1
7 FA7r
Trading and Profit and Loss Account - Problem 2
8 FA8r
Trading and Profit and Loss Account from Trial Balance - Problem 3
9 FA9r
Trading, Profit and Loss and Balance Sheet Problem 4
10 FA10r
Outstanding and Prepaid Expenses
2600
Prepaid Expenses
2602
Income Received in Advance
2606
Shortcut for Final account Adjustments
2612
2612
Interest on capital
2614
Interest on Drawings
2616
Interest on Loan Outstanding
2619
Interest on Investment Out Standing /Accrued
2621
Adjustments - Accrued Income and Income Received in Advance
2604
Depreciation
2623
Bad Debts
2625
Provision for Bad and Doubtful Debts
2627
Case-1 Provision for Bad and Doubtful Debts
2629
Adjustments - Provision for Bad and Doubtful Debts and Discount on Debtors
9 BAD DEBTS PROVISION FOR BAD DEBTS AND DISCOUNT ON DEBTORS
Provision for Discount on Debtors
2631
Case-1 Provision for Discount on Debtors
2633
Case Study 1 - Provision for Bad and Doubtful Debts
FA 11 Problem on Provision for Bad and Doubtful Debts
Case Study 2 - Provision for Bad and Doubtful Debts
B PROBLEM ON PROVISION FOR BAD AND DOUBFUL DEBTS
Case Study 3 - Provision for Bad and Doubtful Debts
C PROBLEM ON PROVISION FOR BAD AND DOUBFUL DEBTS
Final Accounts Case Study 1
FINAL ACCOUNTS PROBLEM PART 1
Final Accounts Case Study 2
FA 14 Illustration 8 Preparation of Trading, Profit and Loss Account with Adjustment
Final Accounts Case Study 3
FA15 Illustration 9 Prepartion of Trading, Profit and Loss and Balance Sheet with Adjustment
Final Accounts Case Study 4
FA 16 ILLUSTRATION 10
Final Accounts Case Study 5
FA21 PROBLEM 5
Final Accounts Case Study 6
FA22 PROBLEM 6
Final Accounts Case Study 7
FA23 PROBLEM 7
Final Accounts Case Study 8
FA24 PROBLEM 8
Final Accounts Case Study 9
FA25 PROBLEM 9
Final Accounts Case Study 10
FA26 PROBLEM 10
Final Accounts Case Study 11
FA27 PROBLEM 11
Final Accounts Case Study 12
FA28 PROBLEM 12
Final Accounts Case Study 13
FA29 PROBLEM 13
Final Accounts Case Study 14
FA29 PROBLEM 14
Final Accounts Case Study 15
FA31 PROBLEM 15
Final Accounts Case Study 16
FA32 PROBLEM 16
Final Accounts Case Study 17
FA33 PROBLEM 17
Final Accounts Case Study 18
FA34 PROBLEM 18
Final Accounts Case Study 19
FA35 PROBLEM 19
Final Accounts Case Study 20
FA36 PROBLEM 20
Final Accounts Case Study 21
FA36 PROBLEM 21
Case Study 1 Adjustment Entries
2651
Case Study 2 Adjustment Entries
2653
Case Study 3 Bad Debts
2655
Case Study 4 Provision for Bad Debts
2660
Case Study 5 Provision for Bad Debts
2662
Chapter 20 Accounts from Incomplete Records
Introduction to Single Entry System
2687
Features of Single Entry System
2689
Introduction to Incomplete Records
ITIR
Features of Single Entry System of Accounting
FOSESOA
Limitations of single entry system
2691
Difference between single entry and double entry
2693
Methods for finding profits
MFFP
Statement of Affairs Method
SOAM
Conversion Method
2701
Calculation of Missing Figures
COMF
Single Entry Case Study 1
SECS1
Single Entry Case Study 2
SECS2
Single Entry Case Study 3
SECS3
Single Entry Case Study 4
SECS4
Single Entry Case Study 5
SECS5
Single Entry Case Study 6
SECS6
Single Entry Case Study 7
SECS7
Single Entry Case Study 8
SECS8
Single Entry Case Study 9
SECS9
Single Entry Case Study 10
SECS10
Single Entry Case Study 11
SECS11
Single Entry Case Study 12
SECS1
Single Entry Case Study 13
SECS2
Computation of Total Purchases Case Study
COTP
Computation of Total Sales Case Study
COTS
Difference between Balance Sheet and Statement of Affairs
2695
Methods of Ascertaining Profit or Loss
2697
Computation of Profit Under Statement of Affairs Method
2699
Ascertainment of Total Purchase
2703
Case study - Ascertainment of Total Purchase
2705
Ascertainment of Total Sales (with case study)
2707
Calculate Closing Balances of Debtors and Creditors
2709
Case Study: Ascertainment of Credit Sales
4856
Case Study: Ascertainment of Total Sales
4857
Chapter 21 Accounting for Introduction to Partnership
Partnership - Definition and Features
2713
Accounting Rules in the absence of Partnership Deed
2715
Difference between Fixed Capital and Fluctuating Capital Methods
2718
Fixed Capital and Fluctuating Capital Methods
2717
Chapter 22 Accounting for Partnership - Admission of New Partner
Introduction to Partnership
1-Introduction-to-Partnership
General Features of Partnership
2-General-Features-of-Partnership
Partnership Deed
3-Partnership-Deed
Capital Accounts of Partners
4-Capital-Accounts-of-Partners
Methods of Maintaingn Capital Accounts
5-Methods-of-Maintaingn-Capital-Accounts
Fixed Capital Method
6-Fixed-Capital-Method
Proforma for Fixed Capital Method
7-Proforma-for-Fixed-Capital-Method
Fluctuationg Capital Method and Proforma
8-Fluctuationg-Capital-Method-and-Proforma
Case Study on Fixed and Fluctuating Capital Method
9-Case-Study-on-Fixed-and-Fluctuating-Capital-Method
Distribution of Profits
11-Distribution-of-Profits
Interest on Capital
12-Interest-on-Capital
Case Study on Interest on Capital
13-Case-study-on-Interest-on-Capital
Drawings Account
14-Drawings-Account
Interest on Drawings
15-Interest-on-Drawings
Methods for Computing Interest on Drawings
16-Methods-for-computing-Interest-on-Drawings
Product Method for Interest on Drawings
17-Product-Method-for-Interest-on-Drawings
Case Study on Product Method
18-Case-study-on-Product-Method
Average Period Method
19-Average-Period-Method
Case study on Interest on Capital
13-Case-study-on-Interest-on-Capital
Case Study on Average Price Method
20-Case-Study-Average-Period-Method
Accounting treatment of Commission to Partners
1 PSA1
Case Study Profit and Loss Appropriation Account with Commission
2 PSA2
Case Study Profit and Loss Appropriation Account after Commission
3 PSA3
Goodwill, supporting factors and methods
4 PSA4
Goodwill Average Profit Method
5 PSA5
Case Study 1 Goodwill Average Profit Method
6 PSA6
Case Study 2 Goodwill Average Profit Method
7 PSA7
Super Profit Method
8 PSA8
Case Study Super Profit Method
9 PSA9
Admission of New Partner
10 PSA10
Adjustments in Accounting while admitting new partner
11 PSA11
Recording of Capital of New Partner
12 PSA12
New Profit Sharing Ratio and Sacrificing Ratio
13 PSA13
Computation of New Profit Sharing Ratio Case Study 1
14 PSA14
Computation of Sacrificing Ratio Case Study 2
15 PSA15
Unequal Sacrifice of Old Partners Case Study 3
16 PSA16
Equal Sacrifice of Old Partners Case Study 4
17 PSA17
Entire Sacrifice by One Partner Only Case Study 5
18 PSA18
When new share of incoming partner not given-Compute New and Sacrifice Ratio -CS
19 PSA19
Find Sacrificing Ratio when New Profit Sharing Ratio - Case Study
20 PSA20
Revaluation of Assets and Liabilities
21 PSA21
Accounting Entries to record Revaluation of Assets and Liabilities
22 PSA22
Comrpehsive Case Study 1 - Revaluation Method and Balance Sheet
23 PSA23
Comprehensive Case Study 2 - Revaluation Method and Balance Sheet
24 PSA24
Transfer of Undistributed Profit or Loss
25 PSA25
Transfer of Accumulated Reserve
26 PSA26
Treatment of Goodwill and Revaluation Method
27 PSA27
Case Study - Treatment of Goodwill and Revaluation Method
28 PSA28
Case Study - Treatment of Goodwill, Undistributed Loss, Revaluation and Balance
29 PSA29
Practice Problems Good Will Computation of Average Profit
3427
Practice Problems Good Will Computation Maintenable Average Profit
3428
Practice Problems Good Will Computation Using Super Profit
3429
Practice Problems Goodwill Computation Using Capitalisation Method
3430
Practice Problems Goodwill Computation by Capitalising Super Profit
3431
Chapter 23 Accounting for Partnership - Retirement of Partner
Retirement of Partner - Introduction
30 PSA30
Calculation of New Profit Ratio and Gaining Ratio - Introduction
31 PSA31
Difference between Sacrificing Ratio and Gaining Ratio
32 PSA32
Chapter 24 Accounting for Partnership - Retirement of Partner
Different scenarios in New Profit Sharing Ratio - Retirment
33 PSA33
Calculation of New Profit and Gaining Ratio - No information about New Ratio
34 PSA34
Calculation of New Profit and Gaining Ratio - Unequal Gain by Partners
35 PSA35
Calculation of New Profit and Gaining Ratio - Equal Gain by Partners
36 PSA36
Calculation of New Profit and Gaining Ratio - Entire Gain by One Partner
37 PSA37
Calculation of Gaining Ratio when New Ratio is given
38 PSA38
Revaluation of Assets and Liabilities - Retirement
39 PSA39
Accounting entries for revaluation of assets and liabilities - retirement
40 PSA40
Accounting entries for transfer of undistributed profit or loss
41 PSA41
Accounting entries for undistributed Profit or Loss - Retirement
42 PSA42
Transfer of Accumulated Reserve at Retirement
43 PSA43
Treatment of Goodwill at Retirement
44 PSA44
Case Study - Treatment of Goodwill at Retirement
45 PSA45
Settlement of Claim of the retiring Partner
46 PSA46
Case Study - Settlement of Claim of Retiring Partner
47 PSA47
Comprehensive Case Study - Revaluation, Balance Sheet on Retirement
48 PSA48
Chapter 25 COMPANY ACCOUNTS I
Introduction
1 Intro
Features of Company
2 Features of Company
Types of Companies
3 Types of Companies
Difference between Partnership and Company
4 Partn CO Differ
Classes of Share Capital
5 Classes of SC
Classification of Share Capital
6 CLASIFICATION OF SC
Issue of Shares
7 ISSUE OF SHARES
Allotment of Shares
8 ALLOTMENT OF SHARES
Issue of Shares at Par
9 ISSUE OF SHARES AT PAR
Procedure for allotment of shares
10 PROCEDURE ALLOT OF SHARE
Calls in Arrears
11 CALLS IN ARREARS
CALLS
12 CALLS
Calls in Advance
13 CALLS IN ADVANCE
Issue of Shares at Premium
14 ISSUE OF SHARE AT PREMIUM
Issue of Shares at Discount
15 SHARE ISSUE DISCOUNT
Sweat Equity Shares
16 SWEAT EQUITY
Employees Stock Option Scheme
17 ESOS
Forfeiture of shares
18 Forfeiture os shares
Reissue of Forfeited Shares
19 Reissue of Forfeited Shares
Forfeiture Example
20 Forfeiture Example
Forfeiture Example 2
21 Forfeiture Example 2
Issue of bonus shares
22 Issue of bonus shares
Share Application and Allotment Problem 1
23 Share appln allt prob 1
Share Forfeiture Problem
24 Prob on Share Forfeiture
Share Forfeiture Problem 2
25 Prob2 on share forfeiture
Bonus Issue Problem
26 Problem Bonus Issue
Reissue of Forfeit shares Problem 1
27 Prob Reissue of Forfeit sh
Reissue of Forfeit shares Problem 2
28 Prob 2 Reissue of Forfeit shares
Non Voting Shares
29 Non Voting Shares
Profit on Forfeiture of shares-case study
3443
Chapter 26 COMPANY ACCOUNTS II
Introduction to Financial Statements
1 Intr to FS
Balance sheet format
10-Balance-sheet-format
General Instructions to Schedule III of Companies Act, 2013
2 Gen instru SIII
General Instructions related to Assets and Liabilities
3 GI A and L
General Instructions related to Share Capital
4 GI SC
General Instructions related to Reserves and Surplus
5 GI R and S
General Instructions related to Long Term Borrowings
6 GI LTB
General Instructions related to Long Term Provision
7 Long Term Provision
General Instructions related to Short Term Borrowings
8 STB
General Instructions related to Other Current Liabilities
9 Other CL
General Instructions related to Tangible assets
11-Tangible-assets
General Instructions related to Intangible Assets
12-Intangible-Assets
General Instructions related to Non Current Investments
13-Non-Current-Invt
General Instructions related to Long term Loans and Advances
14-Long-term-LA
General Instructions related to Other Non Current Assets
15-Other-NCA
General Instructions related to Inventories
16-Inventories
General Instructions related to Trade Receivables
17-Trade-Receivables
General Instructions related to Cash and Cash Equivalents
18-Cash-and-CE
General Instructions related to Contingent liabilites and Commitments
20-Cont-liab-and-commitment
General Instructions related to Short term Loans and Advances
20-Short-term-LA
Profit and Loss Statement Format
21-PL-Format
General Instructions related to Profit and Loss Statement
22-GI-PL
Chapter 27 Final Section
Golden Rule of Accouting
GRA
Chapter 28- Depreciation
Introduction to Depreciation
4059
Depreciation and other Similar Terms
5358-
Depreciation & Depreciable Assets
4060
Objectives of Providing Depreciation
4061
Casues of Depreciation
4062
Charecteristics of Depreciation
4063
Factors determining amount of Depreciation
4064
Methods of Depreciation
4065
Straight Line Method of Depreciation
4066
Straight Line Method of Depreciation - Problem 2
4115
Straight Line Method of Depreciation - Problem 3
4116
Straight Line Method of Depreciation - Problem 3
4117
Merits and Limitations of Straight Line Method of Depreciation
4118
Written Down Value Method
5359-
Advantages & Disadvantages of WDV Method
5360-
Straight Line Method and Written Down Method A Comparative Analysis
5361-
Methods of Recording Depreciation
5365-
Disposal of Asset
5366-
Effect of any Addition or Extension to the Existing Asset
5378-
Provisions and its Accounting Treatment
5379-
Introduction to Reserves
5380-
Difference between Provision and Reserve
5381-
Different types of Reserves
5382-
Difference between Revenue Reserve and Capital Reserve
5383-
Secret Reserve
5384-
Chapter 29 - Capital & Revenue Items
Introduction to Capital & Revenue Transaction
4067
Consideration in determining Revenue & Capital Expenditure
4068
Classification of Expenditure
4069
Capital Expenditure
4070
Revenue Expenditure
4071
Deferred Revenue Expenditure
4072
Difference between Capital, Revenue & Deferred Revenue Expenditure
4073
Capital Receipt and Revenue Receipt
4127
Difference between Capital Receipt and Revenue Receipt
4128
Examples for Capital and Revenue Items
4129
Case1 - Capital and Revenue Expenditure
4130
Case2 to 4 - Capital and Revenue Expenditure
4131
Q & A Compedium
6 True or False Q & A
6201
