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Instructor: CA N Raja
Language: English
Validity Period: 365 days
Validity Period: Lifetime
Welcome to this course Accounting for CA Inter Paper 1 (Module 1)
Who should take this course?
This course is meant for students preparing for Chartered Accountancy Inter Examinations. This course topics of Module 1 of Paper 1 Accounting.
Why you should take this course?
By taking this course, you will be able to have complete coverage of Module 1 topics with lot many case studies to solve. Approaching complex topics through case studies is the best way to understand them and you will find lot many in this course.
What you will learn by taking this course?
This is a comprehensive course, covering each and every topic in detail. In this course,you will learn Module 1 topics explaining concepts, theories, and techniques which deals with conceptual frame work.
a) Introduction to Accounting Standards
b) Framework for preparation and presentation of financial statements.
c) Overview of Accounting Standards.
How this course is structured?
This course is structured in self paced learning style. Each and every section of this course is broken down as various micro lectures and then they are substantiated with examples and case studies. You'll gain authority on each and every topic as i take you through lectures one by one. This course is presented in simple language with examples. This course has video lectures (with writings on Black / Green Board / Note book / Talking head, etc). You would feel you are attending a real class.
What are the pre-requisites for taking this course?
You should have basic knowledge of Accounting. You would require good internet connection for interruption free learning process.
How this course will benefit you?
At the end of the course, you will be able to solve above advanced concepts, case studies in Accounting Module 1 Topics at ease with high level of confidence. This course will equip you for approaching CA Inter Examination with confidence as well hand real life problems with clarity.
See you inside this Course
Chapter 1 Introduction to Accounting Standards | |||
What are Accounting Standards? | |||
2939.mp4 | |||
Advantages of Accounting Standards | |||
2945.mp4 | |||
Need for convergence of AS with IFRS | |||
2979.mp4 | |||
Convergence to IFRS in India | |||
2998.mp4 | |||
What is Ind AS? | |||
2739.mp4 | |||
What are Carve Outs and Carve Ins in Ind AS? | |||
2740.mp4 | |||
Implementation of Ind AS for Companies | |||
2741.mp4 | |||
Implementation of Ind AS for NBFC, Scheduled Commercial Banks, Insurers / Insura | |||
2742.mp4 | |||
Status of Accounting Standards | |||
2977.mp4 | |||
What is IFRS and benefit of convergence? | |||
2980.mp4 | |||
Chapter 2 Framework for Preparation and Presentation of Financial Statements | |||
Intro to fundamental accounting assumptions | |||
3017.mp4 | |||
Going Concern Assumption | |||
3025.mp4 | |||
Accrual Basis Assumption | |||
3026.mp4 | |||
Components of Financial Statements | |||
3023.mp4 | |||
Elements of Financial Statements | |||
3027 | |||
Objectives and Users of Financial Statements | |||
3024.mp4 | |||
Recognition of asset and liability - example | |||
3018.mp4 | |||
What is Asset? | |||
3041.mp4 | |||
What is Equity? | |||
3042.mp4 | |||
What is Liability | |||
3045.mp4 | |||
What is Expense? | |||
3046.mp4 | |||
What is Income? | |||
3048.mp4 | |||
Current Cost Convention | |||
3047.mp4 | |||
Realisable Value | |||
3049.mp4 | |||
Measurement of elements of Financial Statements | |||
3060.mp4 | |||
What is Historical Cost? | |||
3061.mp4 | |||
Present Value Convention | |||
3064.mp4 | |||
Concept of Capital Maintenance | |||
3071.mp4 | |||
Financial Capital Maintenance at Historical Cost | |||
3072.mp4 | |||
Physical Capital Maintenance at Current Cost | |||
3087.mp4 | |||
Chapter 3 AS 1 DISCLOSURE OF ACCOUNTING POLICIES | |||
Introduction to AS 1 Disclosure of Accounting Policies | |||
2437 | |||
Fundamental Accounting Assumptions | |||
1269 cfa1269.mp4 | |||
Accounting Policies | |||
1270 cfa1270.mp4 | |||
Going Concern Assumption Case Study | |||
1271 cfa1271.mp4 | |||
Chapter 4 AS 2 VALUATION OF INVENTORY | |||
AS 2 Introduction | |||
2439 | |||
Items excluded from scope of AS 2 | |||
1294 cfa1294.mp4 | |||
Types of Inventory | |||
1295 cfa1295.mp4 | |||
Inventory cost ascertainment | |||
1296 cfa1296.mp4 | |||
Valuation of Inventory | |||
1297 cfa1297.mp4 | |||
Measurement of Inventory | |||
1298 cfa1298.mp4 | |||
Cost of Inventory | |||
1299 cfa1299.mp4 | |||
Joint Products or Byproducts | |||
1300 cfa1300.mp4 | |||
Cost Formula | |||
1301 cfa1301.mp4 | |||
Other Techniques of Cost Measurement | |||
1302 cfa1302.mp4 | |||
Net Realisable Value | |||
1303 cfa1303.mp4 | |||
Disclosure Requirements | |||
1304 cfa1304.mp4 | |||
Value of Inventory Case Study | |||
1272 cfa1272.mp4 | |||
Treatment of Fixed Overheads Case Study | |||
1273 cfa1273.mp4 | |||
Computation of Cost of Inventory Case Study | |||
1274 cfa1274.mp4 | |||
Valuation of Inventory Net Realiable Value Item by Item Basis Case Study | |||
1275 cfa1275.mp4 | |||
Treatment of Normal and Abnormal Loss and Valuation of Inventory Case Study | |||
1276 cfa1276.mp4 | |||
Treatment of Production Overheads in Valuation of Inventory Case Study | |||
1277 cfa1277.mp4 | |||
Chapter 5 - AS 3 Cash Flow Statement | |||
Cash Flow Statement Introduction (Talking Head) | |||
66 FM66 | |||
Cash Flows from Various Activities (Talking Head) | |||
67 FM67 | |||
Cash Flow Statement Direct Method (Talking Head) | |||
68 FM68 | |||
Cash Flow Statement Indirect Method (Talking Head) | |||
69 FM69 | |||
Case Study 1 Cash flow study (Talking Head) | |||
70 FM70 | |||
Case Study 2 Cash flow study (Talking Head) | |||
71 FM71 | |||
Case Study 3 Cash flow study (Talking Head) | |||
72 FM72 | |||
Chapter 6-AS 4 Contingencies and Events occuring after balance sheet date | |||
Introduction to AS 4 | |||
2440 | |||
Events occurring after Balance Sheet Date | |||
1316 cfa1316 | |||
Adjusting Event and Non Adjusting Event | |||
1317 cfa1317 | |||
Events not affecting Financial Statement | |||
1318 cfa1318 | |||
Special Nature Event (Dividends Declared) | |||
1319 cfa1319 | |||
Going Concern and Events occuring after Balance Sheet Date | |||
1320 cfa1320 | |||
Case Study1 Events occurring after Balance Sheet Date | |||
1321 cfa1321 | |||
Case Study2 Events occurring after Balance Sheet Date | |||
1322 cfa1322 | |||
Case Study3 Events occurring after Balance Sheet Date | |||
1323 cfa1323 | |||
Case Study4 Events occurring after Balance Sheet Date | |||
1324 cfa1324 | |||
Case Study5 Events occurring after Balance Sheet Date | |||
1325 cfa1325 | |||
Case Study6 Events occurring after Balance Sheet Date | |||
1326 cfa1326 | |||
Case Study7 Events occurring after Balance Sheet Date | |||
1327 cfa1327 | |||
Case Study8 Events occurring after Balance Sheet Date | |||
1328 cfa1328 | |||
Chapter 7 - AS 5 Net Profit or Loss for the period, Prior Period Items and Changes in Accoun | |||
AS 5 Introduction | |||
1305 cfa1305 | |||
Profit or Loss from Oridnary Items | |||
1306 cfa1306 | |||
Extra Ordinary Items as per AS 5 | |||
1307 cfa1307 | |||
Exceptional Items | |||
1308 cfa1308 | |||
Prior Period Items | |||
1309 cfa1309 | |||
Changes in Accounting Estimates | |||
1310 cfa1310 | |||
Changes in Accounting Policy | |||
1311 cfa1311 | |||
Case Study - Prior Period Item | |||
1312 cfa1312 | |||
Case Study - Disclosure for Ordinary Items | |||
1313 cfa1313 | |||
Case Study - Disclosure for Ordinary Items | |||
1314 cfa1314 | |||
Case Study Prior Period Item | |||
1329 cfa1329 | |||
Case Study Change in Accounting Policy | |||
1330 cfa1330 | |||
Chapter 8 - AS 7 Construction Contracts | |||
Construction Contract and its Type | |||
1 coc1 | |||
Objectives of Accounting for Construction Contract | |||
2 coc2 | |||
Applicability of AS7 | |||
3 coc3 | |||
Measurement of Contract Revenue | |||
4 coc4 | |||
Contract Costs - Inclusion and Exclusions | |||
5 coc5 | |||
Basic Principles of Recognition of Revenue and Expenses | |||
6 coc6 | |||
Composition of Contract Revenue | |||
7 coc7 | |||
Provision for Expected Losses | |||
8 coc8 | |||
Effect of change in estimate in Construcition Contract | |||
9 coc9 | |||
Accounting Disclosures by Construction Contractors as per AS 7 | |||
10 coc10 | |||
Contract Accounting Case Study 1 | |||
11 coc11 | |||
Contract Accounting Case Study 2 | |||
12 coc12 | |||
Contract Accounting Case Study 3 | |||
13 coc13 | |||
Chapter 9 - AS 9 Revenue Recognition | |||
Revenue Recognition - Introduction | |||
1 rr1 | |||
Item excluded in Revenue Definition | |||
2 rr2 | |||
Timing of Revenue Recognition | |||
3 rr3 | |||
Conditions of Revenue Recognition | |||
4 rr4 | |||
Revenue Recognition when goods are sold subject to conditions | |||
5 rr5 | |||
Revenue from Rendering of service | |||
6 rr6 | |||
Special Treatment of Revenue Recognition | |||
7 rr7 | |||
When Revenue from sale of goods can berecognised? | |||
9 rr9 | |||
Treatment of interdepartmental Transfer | |||
8 rr8 | |||
Revenue Recognition Case Study 1 | |||
10 rr10 | |||
Revenue Recognition Case Study 2 | |||
11 rr11 | |||
Revenue Recognition Case Study 3 | |||
12 rr12 | |||
Revenue Recognition Case Study 4 | |||
13 rr13 | |||
Revenue Recognition Case Study 5 | |||
14 rr14 | |||
Revenue Recognition Case Study 6 | |||
15 rr15 | |||
Revenue Recognition Case Study 7 | |||
16 rr16 | |||
Revenue Recognition Case Study 8 | |||
17 rr17 | |||
Chapter 10 - AS 10 Property, Plant & Equipment | |||
Introduction to AS 10 (Revised) | |||
1331 cfa1331 | |||
Property, Plant & Equipment - Definition | |||
1332 cfa1332 | |||
Biological Assets & Bearer Plant Defintion | |||
1333 cfa1333 | |||
Agricultural Activity & Produce as per AS 10 | |||
1334 cfa1334 | |||
Recognition criterial for Property, Plant & Equipment as per AS 10 | |||
1335 cfa1335 | |||
Case Study on Capitalisation of Remodelling Expenses | |||
1336 cfa1336 | |||
"Treatment of Spareparts, Standby Equipment & Servicing Equipment" | |||
1337 cfa1337 | |||
Treatment of Cost of Day to Day Servicing | |||
1338 cfa1338 | |||
Treatment of Replacement of Parts of PPE | |||
1339 cfa1339 | |||
Measurement at Recognition of PPE | |||
1340 cfa1340 | |||
Purchase Price | |||
1341 cfa1341 | |||
Directly Attributable Cost as per AS 10 | |||
1342 cfa1342 | |||
Case Study 1 Directly Attributable Cost | |||
1343 cfa1343 | |||
Case Study 2 Directly Attributable Cost | |||
1344 cfa1344 | |||
Case Study 3 Directly Attributable Cost | |||
1345 cfa1345 | |||
Decommissioning, Restoration and similar liabilities | |||
1346 cfa1346 | |||
Cost of Self Constructed Asset | |||
1347 cfa1347 | |||
Measurement of Cost | |||
1348 cfa1348 | |||
Commercial Substance in Exchange Transaction | |||
1349 cfa1349 | |||
Case Study 1 Measurement of Cost | |||
1350 cfa1350 | |||
Case Study 2 Measurement of Cost | |||
1351 cfa1351 | |||
Measurement of Cost Part 2 | |||
1352 cfa1352 | |||
Measurement after Recognition | |||
1353 cfa1353 | |||
Cost Model as per AS 10 | |||
1354 cfa1354 | |||
Revaluation Model as per AS 10 | |||
1355 cfa1355 | |||
Frequency of Revaluation | |||
1356 cfa1356 | |||
Determination of Fair Value | |||
1357 cfa1357 | |||
Accounting treatment under Revaluation Model | |||
1358 cfa1358 | |||
Treatment of Revaluation Increase or Decrease | |||
1359 cfa1359 | |||
Case Study on Treatment of Revaluation Increase or Decrease | |||
1360 cfa1360 | |||
Treatment of Revaluation Surplus | |||
1361 cfa1361 | |||
Depreciation and related aspects under AS 10 | |||
1362 cfa1362 | |||
Case Study on Depreciation with ref. to AS 10 | |||
1363 cfa1363 | |||
Review of Residual Value & Useful Life of Asset with Case Study | |||
1364 cfa1364 | |||
Commencement of Period for Depreciation | |||
1365 cfa1365 | |||
Cessation of Depreciation with Case Study | |||
1366 cfa1366 | |||
Cessation of Depreciation (Continuation) | |||
1367 cfa1367 | |||
Depreciation for Land and Building | |||
1368 cfa1368 | |||
Change in Method of Depreciation as per AS 10 | |||
1369 cfa1369 | |||
Methods of Depreciation as per AS 10 | |||
1370 cfa1370 | |||
Case Study Method of Depreciation as per AS 10 | |||
1371 cfa1371 | |||
Changes in Decommissioning, Restoration & Other Liabilities as per AS 10 | |||
1372 cfa1372 | |||
Changes in Liabilities (Asset recognized under Cost Model) as per AS 10 | |||
1373 cfa1373 | |||
Changes in Liabilities (Asset recognized under Revaluation Model) as per AS 10 | |||
1374 cfa1374 | |||
4 Situations and its accounting as per AS 10 | |||
1375 cfa1375 | |||
Case Study Compensation from 3rd Party as per AS 10 | |||
1376 cfa1376 | |||
Retirement of PPE as per AS 10 | |||
1377 cfa1377 | |||
De-Recognition of PPE as per AS 10 | |||
1378 cfa1378 | |||
Disclosure requirement for PPE as per AS 10 | |||
1379 cfa1379 | |||
Chapter 11 - AS 11 The Effects of Changes in Foreign Exchange Rates | |||
Introduction to AS 11 The Effects of Changes in Foreign Exchange Rates | |||
2441 | |||
Areas not covered by AS 11 | |||
1381 cfa1381 | |||
What is Foreign Currency Transaction? | |||
2442 | |||
Monetary and Non Monetary Items | |||
2443 | |||
integral and non integral foreign operations | |||
2444 | |||
Forward Exchange Contract and Forward Rate | |||
2445 | |||
Initial Recognition of Foreign Exchange Transactions | |||
2446(2) | |||
Reporting Foregin Currency Items at Balance Sheet Date | |||
2447 | |||
Recognition of Exchange Differences | |||
2448 | |||
Treatment of Exchange Differences of Long Term Monetary Items | |||
1389 cfa1389 | |||
Translation of Financial Statements of Foreign Operations | |||
1390 cfa1390 | |||
Translation of Financial Statements of Integral Foreign Operations | |||
1391 cfa1391 | |||
Translation of Financial Statements of Non Integral Foregin Operations | |||
1392 cfa1392 | |||
How to decide Non Integral Foregin Operations? | |||
1393 cfa1393 | |||
Forward Contract and AS 11 | |||
2917 | |||
Case Study 1 Forex Difference and Loan Accounting | |||
1395 cfa1395 | |||
Case Study 2 Capitalization of Foreign Exchange Difference attributable to Depre | |||
1396 cfa1396 | |||
Case Study 3 Preparation of Trial Balance of Foreign Operations in Rupees | |||
1397 cfa1397 | |||
Case Study 4 Recognition of Forward Contract Loss / Gain | |||
1398 cfa1398 | |||
Case Study 5 Accounting for Speculative loss / gain out of Forward Contract | |||
1399 cfa1399 | |||
Disclosures required in Financial Statements | |||
1400 cfa1400 | |||
Presentation of Foreign Currency Monetary Item Translation Difference Account | |||
1401 cfa1401 | |||
Case Study 6 Accounting for Translation of Integral Foreign Operations | |||
1402 cfa1402 | |||
Chapter 12 - AS 12 Accounting for Government Grants | |||
Introduction to Accounting for Government Grants | |||
1403 cfa1403 | |||
What is Government Grant? | |||
1404 cfa1404 | |||
Accounting Treatment for Government Grant | |||
1405 cfa1405 | |||
Recognition of Government Grants | |||
1406 cfa1406 | |||
Presentation of Grants related to Specific Fixed Assets | |||
1407 cfa1407 | |||
Case Study on Accounting for Government Grant (by deducting from Fixed Asset) | |||
1408 cfa1408 | |||
Case Study on Government Grant (Treating as Deferred Income) | |||
1409 cfa1409 | |||
Case Study (Utilisation of Government Grant and Accounting for asset recevied fr | |||
1410 cfa1410 | |||
Presentation of Grants (Revenue & in nature of Promoter's Contribution) | |||
1411 cfa1411 | |||
Case Study (Accounting treatment for Grant received for Investment) | |||
1412 cfa1412 | |||
Refund of Government Grants | |||
1413 cfa1413 | |||
Disclosures in Financial Statements for Government Grants | |||
1414 cfa1414 | |||
Case Study (Accounting treatment for Refund of Grant credited to Fixed Asset) | |||
1415 cfa1415 | |||
Case Study (Accounting treatment for Refund of Grant credited to Fixed Asset) | |||
1416 cfa1416 | |||
Case Study (Accounting treatment Deferred Grant a/c and refund) | |||
1417 cfa1417 | |||
Chapter -13 AS 14 Accounting for Amalgamations | |||
Amalgamation Introduction | |||
73 CFA73 | |||
Difference between Amalgamation Absortpion and External Reconstruction | |||
74 CFA74 | |||
Types of Amalgamation | |||
75 CFA75 | |||
Purchase Consideration | |||
76 CFA76 | |||
Case 1 Purchase Consideration | |||
77CFA77 | |||
Case 2 Purchase Consideration | |||
78 CFA78 | |||
Methods of Accounting for Amalgamation | |||
79 CFA79 | |||
Case 3 Amalgamation in nature of Merger | |||
80 CFA80 | |||
Case 4 Amalgamation in nature of Purchase | |||
81 CFA81 | |||
Case 5 Purchase Consideration | |||
82 CFA82 | |||
Case 6 Purchase Consideration | |||
83 CFA83 | |||
Intercompany Owings in Amalgamation | |||
86 CFA86 | |||
Journal Entries to be passed in Books of Selling Company | |||
CFA84 | |||
Journal Entries to be passed in Books of Buying Company | |||
85 CFA85 | |||
Intercompany Owings - Adjustment in Value of Stock in Amalgamation | |||
87 CFA87 | |||
Case 7 Intercompany Owings and Amalgamation | |||
CFA88 | |||
Case 8 Amalgamation Closing Ledger in Selling Companies | |||
121 CFA121 | |||
Case 9 Amalgamation Closing Ledger in Buying Company | |||
140 CFA140 | |||
Chapter 14 - AS 16 Borrowing Cost | |||
Introduction to AS 16 Borrowing Cost | |||
CFA148 | |||
Definition of Qualifying Asset | |||
149 CFA149 | |||
Exchange Difference on Foreign Currency Borrowings treated as Borrowing Cost | |||
1420 cfa1420 | |||
Case Study Exchange Difference on Foreign Currency Borrowings treated as Borrowi | |||
1421 cfa1421 | |||
Borrowing Cost Eligible for Capitalisation | |||
1422 cfa1422 | |||
Specific Borrowing Cost and General Borrowing Cost | |||
1423 cfa1423 | |||
Case study Capitalisation of Borrowing cost from general and specific borrowings | |||
1424 cfa1424 | |||
Case Study Treatment of interest | |||
1425 cfa1425 | |||
Case Study Borrowing cost to be capitalised | |||
1426 cfa1426 | |||
Commencement of Capitalisation of Borrowing Cost | |||
1455 cfa1455 | |||
Suspension of Capitalisation of Borrowing Cost | |||
1456 cfa1456 | |||
Cessation of Capitalisation Cost | |||
1457 cfa1457 | |||
Disclosure in Financial Statements | |||
1458 cfa1458 | |||
Case Study - Treatment of Borrowing Cost on Investments | |||
1459 cfa1459 | |||
Chapter 15 - AS 17 Segment Reporting | |||
Introduction to AS 17 Segment Reporting | |||
1460 cfa1460 | |||
Scope of AS 17 Segment Reporting | |||
1461 cfa1461 | |||
Business Segment Defintion as per AS 17 | |||
1462 cfa1462 | |||
Geographical Segment & Reportable Segment as per AS 17 | |||
1463 cfa1463 | |||
Segment Revenue, Expense & Result | |||
1464 cfa1464 | |||
Segment Assets & Liabilties | |||
1465 cfa1465 | |||
Treatment of Interest for determining Segment Expense | |||
1466 cfa1466 | |||
Allocation to Segment | |||
1467 cfa1467 | |||
Primary and Secondary Segment Reporting Formats | |||
1496 cfa1496 | |||
Matrix Presentation | |||
1497 cfa1497 | |||
Identifying Business & Geographical Segments | |||
1498 cfa1498 | |||
Quantitative Thresholds for Identifying Reportable Segments as per AS 17 | |||
1499 cfa1499 | |||
Primary Reporting Format | |||
1533 cfa1533 | |||
Secondary Segment Information | |||
1534 cfa1534 | |||
Other Disclosures required under AS 17 | |||
1535 cfa1535 | |||
Segment Report Case Study 1 | |||
1536 cfa1536 | |||
Inter-Segment Transfer Pricing Policy Case 2 | |||
1537 cfa1537 | |||
Treatement of Deferred Tax Asset in Segment Reporting Case 3 | |||
1538 cfa1538 | |||
Preparation of Segmental Report Case 4 | |||
1539 cfa1539 | |||
Identifying Business Segments Case 5 | |||
1540 cfa1540 | |||
Chapter 16 - AS 22 Accounting for Taxes on Income | |||
Introduction | |||
101-introductionmp4 | |||
Matching Concept and Deferred Tax | |||
102-matching-concept-and-deferred-taxmp4 | |||
Generally Accepted Accounting Practices for Tax Accounting | |||
103-gaap-for-tax-accountingmp4 | |||
Basic Terms Explained | |||
104-basic-terms-explainedmp4 | |||
Accounting Income and Taxable Income | |||
105-accounting-income-and-taxable-incomemp4 | |||
Impact of Differences | |||
106-impact-of-differencesmp4 | |||
Deferred Tax Assets and Liabilities | |||
107-deferred-tax-assets-and-liabilitiesmp4 | |||
Reasonable and Virtual Certainity | |||
108-reasonable-and-virtual-certainitymp4 | |||
Recognition of Deferred Tax | |||
109-recogniton-of-deferred-taxmp4 | |||
Deferred Tax Example | |||
110-deferred-tax-examplemp4 |
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