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Instructor: CA N Raja, B.Com., PGDBA, FCA
Language: English
Validity Period: Lifetime
JAIIB (Junior Associate of the Indian Institute of Bankers) is a prestigious certification offered by the Indian Institute of Banking and Finance (IIBF) to banking professionals. This online course is specifically designed to provide a comprehensive understanding of Module A - Accounting Principles and Processes, which is a part of the JAIIB - P3 (Principles and Practices of Banking) syllabus.
In this course, participants will delve into the fundamental concepts, principles, and processes of accounting in the banking sector. The course aims to enhance the accounting knowledge and skills of banking professionals, enabling them to apply the principles and practices effectively in their day-to-day operations.
Key Topics Covered:
Course Format: This online course offers a blend of self-paced learning materials, including video lectures, reading materials (if any).
Who Should Enroll: This course is primarily designed for banking professionals aspiring to clear the JAIIB - P3 examination and enhance their knowledge of accounting principles and processes. It is also beneficial for individuals working in the banking and finance sector who wish to strengthen their understanding of accounting concepts.
Prerequisites: Nil
Course Benefits:
Note: This course is designed as a learning resource to support your JAIIB exam preparation and it covers only Module A of Paper 3. Other modules are either published separately or yet to be published. Also note, CA Raja Classes is not affiliated with or endorsed by the Indian Institute of Banking and Finance (IIBF), which conducts the JAIIB examination.
Chapter 1 Introduction to Accounting | |||
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 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 3 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 4 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 5 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 6 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 7 Journal Book / Journal Proper | |||
Journal Proper | |||
73 Journal Proper | |||
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 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 10 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 11 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 12 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 13 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 14 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 | |||
Chapter 15 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 |
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