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Instructor: CA N Raja
Language: English
Validity Period: 365 days
Validity Period: Lifetime
Welcome to this Course "Financial Accounting (Paper 5 - CMA Inter)"
In this course, you will learn about
1) Accounting Process
2) Accounting Standards
3) Reconciliation Statements
4) Accounting for Depreciation, Depletion, Amortization and Impairment of Assets
5) Preparation of Financial statements
6) Partnership
7) Royalty and Hire Purchase
8) Branch and Departmental Accounts
9) Self-Balancing Ledger and Sectional Balancing Ledgers
10) Accounting for Service Sectors
11) Accounting for Special Transactions
12) Banking, Electricity and Insurance companies
CONTENTS TO BE ADDED
Chapter 1 - Fundamentals of Accounting | |||
Need and Importance of Accounting | |||
1195 cfa1195 | |||
Book Keeping and objectives | |||
1197 cfa1197 | |||
Advantages of Book Keeping | |||
1199 cfa1199 | |||
Accounting and Objectives | |||
4 Accounting and Objectives | |||
Accounting Process | |||
5 Accounting Process | |||
Accounting Cycle | |||
6 Accounting Cycle | |||
Accountancy Accounting Book keeping | |||
1203 cfa1203 | |||
Relationship Between Accountancy, Accounting & Book Keeping | |||
1205 cfa1205 | |||
Difference Between Accounting & Book Keeping | |||
1206 cfa1206 | |||
Users of Accounting Information | |||
1208 cfa1208 | |||
Branches of Accounting | |||
1211 cfa1211 | |||
Transaction | |||
1213 cfa1213 | |||
Capital | |||
1215 cfa1215 | |||
Assets | |||
1217 cfa1217 | |||
Liabilities | |||
1219 cfa1219 | |||
Drawings | |||
1221 cfa1221 | |||
Debtors | |||
1223 cfa1223 | |||
Creditors | |||
1225 cfa1225 | |||
Purchase & Purchase Returns | |||
1227 cfa1227 | |||
Sales & Sales Returns | |||
1229 cfa1229 | |||
Voucher | |||
1231 cfa1231 | |||
Invoice | |||
1233 cfa1233 | |||
Revenue & Expenses | |||
1235 cfa1235 | |||
Stocks | |||
1237 cfa1237 | |||
Account | |||
1239 cfa1239 | |||
Double Entry System Introduction | |||
24 Double Entry System Introduction | |||
Double Entry Features | |||
25 Double Entry Features | |||
Classification of Accounts | |||
26 Classification of Accounts | |||
Eg for classification of accounts | |||
27 Eg for classification of accounts | |||
Golden Rules of accounting | |||
28 Golden Rules of accounting | |||
Basic Accounting Procedures | |||
29 Basic Accounting Procedures Final | |||
Cash Memo and Invoice | |||
30 Cash Memo and Invoice | |||
Receipt | |||
31 Receipt | |||
Debit and Credit Notes | |||
32 Debit and Credit Notes | |||
Pay in Slip and Cheque | |||
33 Pay in Slip and Cheque | |||
Voucher | |||
34 Voucher | |||
Accounting Equation | |||
35 Accounting Equation | |||
Accounting Equation (Talking Head) | |||
Accounting Equation | |||
Accounting Equation simple eg | |||
36 Accounting Equation simple eg | |||
Accounting Equation Comprehensive Example | |||
37 Accounting Equation Comprehensive Example | |||
Rules for Debiting and Crediting | |||
38 Rules for Debiting and Crediting | |||
Debit Credit Rule | |||
DCR | |||
Basic Assumptions in Accounting | |||
21 Basic Assumptions in Accounting | |||
Basic Concepts in Accounting | |||
22 Basic Concepts in Accounting | |||
Fundamental Principles of Accounting | |||
23 Fundamental Principles of Accounting | |||
Case study on Cash, Accrual and Hybrid Basis Accounts | |||
787 cfa787 | |||
Problem 1Identify Capital or Revenue Transactions | |||
1856 | |||
Problem 2 Identify Capital or Revenue Transactions | |||
1857 | |||
Problem 3 Identify Capital or Revenue Transactions | |||
1858 | |||
Problem 4 Identify Capital or Revenue Transactions | |||
1859 | |||
Problem 5 Identify Capital or Revenue Transactions | |||
1860 | |||
Problem 6 Identify Capital or Revenue Transactions | |||
1861 | |||
Problem 7 Identify Capital or Revenue Transactions | |||
1872 | |||
Problem 8 Identify Capital or Revenue Transactions | |||
1873 | |||
MCQ on Capital / Revenue Transactions | |||
1874 | |||
Depreciation Introduction | |||
1 da1 | |||
Straight Line Method of Depreciation | |||
2 da2 | |||
Problem 1 Straight Line Method of Depreciation | |||
3 da3 | |||
Problem 2 Straight Line Method of Depreciation | |||
4 da4 | |||
Machine Hour Depreciation Method and Problem | |||
5 da5 | |||
Production Units Method of Depreciation and Problem | |||
6 da6 | |||
Depletion Method of Depreciation and Problem | |||
7 da7 | |||
Written Down Value Method | |||
8 DA8 | |||
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 Acount | |||
85 Case Study Suspense Acount | |||
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 - 2 Accounting for Special Transactions | |||
Introduction to Bills of Exchange | |||
1 be1 | Preview | ||
Accounting Aspects in Bills of Exchange | |||
2 be2 | |||
Methods of Drawing Bills of exchnage | |||
be3 | |||
Computation of Bill Due Date | |||
4 be4 | |||
Endorsement of Bill of Exchange | |||
5 be5 | |||
Problem on Endorsement of Bill of Exchange | |||
6 be6 | |||
Discounting of Bill | |||
7 be7 | |||
Problem on Discounting of Bill | |||
8 be8 | |||
Retirement of Bill | |||
9 be9 | |||
Problem on Retirement of Bill | |||
10 be10 | |||
Dishonour of Bill | |||
11 be11 | |||
Problem on Dishonour of Bill | |||
12 be12 | |||
Dishonour of Bill - Different Scenarios | |||
be13 | |||
Renewal of Bill of Exchange | |||
14 be14 | |||
Problem 1 on Renewal of Bill of Exchange | |||
15 be15 | |||
Problem 2 on Renewal of Bill of Exchange | |||
16 be16 | |||
Insolvency of Customer | |||
17 be17 | |||
Problem on Insolvency of Customer | |||
18 be18 | |||
Consignment Accounting Introduction | |||
1 ca1 | |||
Accountiong Aspects in Consignment | |||
2 ca2 | |||
Accounting Entries in books of consignor | |||
3 ca3 | |||
Consignment Accounting Problem 1 | |||
4 ca4 | |||
Consignment Accounting Problem 2 | |||
5 ca5 | |||
Consignment Accounting Problem 3 | |||
6 ca6 | |||
Accounting Entries in the Book of Consignee | |||
7 ca7 | |||
Consignment Account Problem 4 | |||
ca8 | |||
Consignment Account Problem 5 (Goods Lost in Fire) | |||
9 ca9 | |||
Consignment Account Problem 6 | |||
10 ca10 | |||
Normal Loss | |||
11 ca11 | |||
Consignment Problem 7 with Normal Loss | |||
ca12 | |||
Consignment Problem 8 Computation of Cost and Invoice Price | |||
13 ca13 | |||
Consignment Problem 9 Computation of Profit Percentage on Cost and Selling Price | |||
14 ca14 | |||
Consignment Problem 10 Computation of Invoice Value of Goods Sent Out | |||
ca15 | |||
Consignment Problem 11 Computation of Abnormal Loss | |||
16 ca16 | |||
Consignment Problem 12 With Del Credre Commission and Bad Debts | |||
17 ca17 | |||
Consignment Problem 13 Computation of Commission | |||
18 ca18 | |||
Consignment Problem 14 Computation of Commission | |||
19 ca19 | |||
Consignment Problem 15 Computation of Stock Reserve | |||
20 ca20 | |||
Joint Venture Introduction | |||
16 jv1 | |||
Separate set of Books Method | |||
17 jv2 | |||
Problem 1 Separate set of Books Method | |||
18 jv3 | |||
Problem 2 Separate set of Books Method | |||
19 jv4 | |||
No Separate Set of Books Maintained | |||
jv5 | |||
Problem 1 No Separate Set of Books Maintained | |||
21 jv6 | |||
Problem 2 No Separate Set of Books Maintained | |||
22 jv7 | |||
Memorandum Joint Venture A/c Method | |||
23 jv8 | |||
Problem 1 Memorandum Joint Venture A/c Method | |||
24 jv9 | |||
Insurance Claim Problem 1 | |||
8 ic1 | |||
Insurance Claim Problem 2 | |||
9 ic2 | |||
Insurance Claim Problem 3 | |||
10 ic3 | |||
Insurance Claim Problem 4 | |||
11 ic4 | |||
Insurance Claim for loss of Profit Part 1 | |||
12 ic5 | |||
Insurance Claim for loss of Profit Part 2 | |||
13 ic6 | |||
Insurance Claim for loss of Profit Problem 1 | |||
14 ic7 | |||
Insurance Claim for loss of Profit Problem 2 | |||
15 ic8 | |||
Chapter -3 Preparation of Financial Statements of Profit Oriented Organisations | |||
Introduction to Final Accounts of Sole Proprietors | |||
1 FASP1 | |||
Introduction to Final Accounts of Non Manufacturing Entities | |||
2 FASP2 | |||
Income Statement and Position Statement | |||
3 FASP3 | |||
Preparation of Final Accounts - fundamental aspects | |||
4 FASP4 | |||
Inter-relationship between two statements | |||
5 FASP5 | |||
Matching Principle | |||
6 FASP6 | |||
Exceptions to Matching Principle | |||
7 FASP7 | |||
Trading Account | |||
8 FASP8 | |||
Trading Account Items | |||
9 FASP9 | |||
Closing entries in Trading Account | |||
10 FASP10 | |||
Trading Account Case Study 1 | |||
11 FASP11 | |||
Trading Account Closing Entries Case Study 2 | |||
12 FASP12 | |||
Profit and Loss Account | |||
13 FASP13 | |||
Treatment of Specific items | |||
14 FASP14 | |||
Closing entries related to Profit and Loss account | |||
15 FASP15 | |||
Profit and Loss Account Case Study 3 | |||
16 FASP16 | |||
Adjustments in Final Accounts | |||
17 FASP17 | |||
Provision for Doubtful Debts Case Study 4 | |||
18 FASP18 | |||
Other Adjustments in Final Accounts | |||
19 FASP19 | |||
Abnormal Loss of Inventory by accident or fire | |||
20 FASP20 | |||
Goods Sent on Approval Basis | |||
21 FASP21 | |||
Goods used other than for Sale | |||
22 FASP22 | |||
Accounting Entry for Sales Tax | |||
23 FASP23 | |||
Commission based on Profit | |||
24 FASP24 | |||
Preparation of Final Accounts - Case Study 5 | |||
25 FASP25 | |||
Arrangements of Assets and Liabilities | |||
26 FASP26 | |||
Classifications of Assets and Liabilities | |||
27 FASP27 | |||
Preparation of Balance Sheet - Case Study 6 | |||
28 FASP28 | |||
Preparation of Revised P&L and Balance Sheet - Case Study 7 | |||
FASP29 | |||
Determination of Outstanding Salaries and related adjustments | |||
30 FASP30 | |||
Opening Entry and Case Study | |||
31 FASP31 | |||
Provisions and Reserves | |||
32 FASP32 | |||
Provisions and Reserves Case Study 8 | |||
33 FASP33 | |||
Final Accounts of Manufacturing Entities - Introduction | |||
34 FASP34 | |||
Manufacturing Cost | |||
35 FASP35 | |||
Direct Manufacturing Expenses | |||
36 FASP36 | |||
Indirect Manufacturing Expenses | |||
37 FASP37 | |||
By Products | |||
38 FASP38 | |||
Structure of Manufacturing Account | |||
39 FASP39 | |||
Manufacturing Account Case Study 8 | |||
40 FASP40 | |||
Manufacturing Account Case Study 9 | |||
41 FASP41 | |||
Chapter - 4 Preparation of Financial Statements of Not for Profit Organisations | |||
Introduction to Accounting for Non Profit Organisations | |||
1 NPO1 | |||
Nature of Receipts and Payment Account | |||
2 NPO2 | |||
Case 1 Receipts and Payment Account | |||
3 NPO3 | |||
Income and Expenditure Account | |||
4 NPO4 | |||
Main Sources of Income | |||
5 NPO5 | |||
Difference between Receipts and Payments Account | |||
6 NPO6 | |||
Preparation of Income and Expenditure Account from Receipts and Payments Account | |||
7 NPO7 | |||
Case 2 Subscription Accounting in Income and Expenditure Account | |||
8 NPO8 | |||
Case 3 Salaries Accounting in Income and Expenditure Account | |||
9 NPO9 | |||
Accounting treatment of Donations | |||
10 NPO10 | |||
Accounting treatment of Entrance and Admission Fees | |||
NPO11 | |||
Accounting for Subscriptions | |||
12 NPO12 | |||
Accounting for life members fees | |||
13 NPO13 | |||
Case 4 Preparation of Income and Expenditure Account and Balance Sheet | |||
14 NPO14 | |||
Case 5 Preparation of Income and Expenditure Account and Balance Sheet | |||
15 NPO15 | |||
Case 6 Preparation of Receipts and Payment Account and Subscription Account | |||
NPO16 | |||
Chapter - 5 Preparation of Financial Statements from Incomplete Records | |||
Introduction to Single Entry System | |||
936 cfa936 | |||
Features of Single Entry System | |||
937 cfa937 | |||
Types of Single Entry | |||
938 cfa938 | |||
Techniques of obtaining complete accounting information | |||
5665 | |||
Derivation of Information from Cash Book | |||
5666 | |||
Analysis of Sales Ledger & Purchase Ledger | |||
5667 | |||
Distinction between Business Expenses & Drawings | |||
5668 | |||
Fresh Investment by Proprietors / Partners | |||
5669 | |||
Methods of Capital Comparison | |||
939 cfa939 | |||
Difference between Statement of Affairs and Balance Sheet | |||
940 cfa940 | |||
Statement of Affairs & Profit Computation Case 1 | |||
941 cfa941 | |||
Statement of Affairs & Profit Computation Case 2 | |||
942 cfa942 | |||
Suppressed Income Case 3 | |||
943 cfa943 | |||
Case Study - Prepare Trading P&L and Balance Sheet | |||
5670 | |||
Chapter - 6 Partnership | |||
Partnership and Appropriation of Profits | |||
9 CFA9 | |||
Fixed Capital and Fluctuating Capital | |||
10 CFA10 | |||
Appropriation of Profits | |||
11 CFA11 | |||
Fixed Capital and Fluctuating Capital Format | |||
12 CFA12 | |||
Case 1 Fixed and Fluctuating Capital Method | |||
13 CFA13 | |||
Difference between Fixed Capital and Fluctuating Capital Method | |||
14 CFA14 | |||
Case 2 Fluctuating Capital Method | |||
15 CFA15 | |||
Case 3 Fixed Capital Method | |||
CFA16 | |||
Accounting Treatment for Interest on Capital | |||
17 CFA17 | |||
Case 4 Interest on Capital | |||
18 CFA18 | |||
Calculation of Interest on Drawings | |||
19 CFA19 | |||
Case 1 Interest on Drawings | |||
20 CFA20 | |||
Case 2 Comprehensive Case Study Interest on Drawings and other adjustments | |||
21 CFA21 | |||
Case 3 Interest on Drawings uniformly at the end of every quarter | |||
22 CFA22 | |||
Case 4 Interest on Drawings and Adjustment Entry | |||
CFA23 | |||
Case 5 Adjustment for Wrong Distribution of Profits | |||
24 CFA24 | |||
Guaranteed Partnership - Guarantee by One Partner | |||
25 CFA25 | |||
Case 6 Guarantee by One Partner | |||
26 CFA26 | |||
Guarantee given by Firm | |||
27 CFA27 | |||
Case 7 Guarantee by Firm | |||
28 CFA28 | |||
Case 8 Cross Guarantee | |||
29 CFA29 | |||
Case 9 Guarantee by One Partner | |||
30 CFA30 | |||
Case 10 Gurantee with retrospective effect | |||
31 CFA31 | |||
Adjustments at the time of admission of new partner | |||
32 CFA32 | |||
Adjustments regarding Profit Sharing Ratio and Case Study 11 | |||
33 CFA33 | |||
Adjustments regarding Profit Sharing Ratio and Case Study 12 | |||
34 CFA34 | |||
Sacrifice only by few Partners and New Profit Sharing Ratio Case Study 13 | |||
35 CFA35 | |||
Adjustment regarding Valuation of Assets and Liabilities - Revaluation Method | |||
36 CFA36 | |||
Adjustment regarding Valuation of Assets and Liabilities - Memorandum Revaluation Method | |||
37 CFA37 | |||
Goodwill | |||
38 CFA38 | |||
Various Scenarios for Accounting treatment of Goodwill | |||
39 CFA39 | |||
Valuation methods of Inherent Goodwill | |||
40 CFA40 | |||
Average Profits Method | |||
41 CFA41 | |||
Super Profits Method | |||
42 CFA42 | |||
Capitalisation of Profits Method | |||
43 CFA43 | |||
Annuity Method | |||
44 CFA44 | |||
Valuation of Goodwill Case Study 14 | |||
45 CFA45 | |||
Valuation of Goodwill Super Profit Method Case Study 15 | |||
46 CFA46 | |||
New Partner cannot pay premium and Goodwill account is raised Case 16 | |||
47 CFA47 | |||
New Partner pays for Goodwill but Goodwill appearing in Balance Sheet in Full Value Case 17 | |||
48 CFA48 | |||
Premium for Goodwill Paid Privately Case 18 | |||
49 CFA49 | |||
Premium for Goodwill in True Sense | |||
50 CFA50 | |||
Adjustment for Accumulated Profits Losses | |||
51 CFA51 | |||
Adjustment Regarding Capital | |||
52 CFA52 | |||
Case 19 Adjustment Regarding Capital | |||
53 CFA53 | |||
Case 20 Adjustment Regarding Capital | |||
54 CFA54 | |||
Case 21 Adjustment Regarding Capital | |||
55 CFA55 | |||
Case 22 Adjustment Regarding Capital using Memorandum Revaluation Ac | |||
56 CFA56 | |||
Case 23 Adjustment Regarding Capital | |||
57 CFA57 | |||
Retirement of Partner | |||
58 CFA58 | |||
Case 24 Retirement of Partner | |||
59 CFA59 | |||
Rights to Share of Profit after Retirement | |||
60 CFA60 | |||
Case 25 Right to Share of Profit after Retirement | |||
61 CFA61 | |||
Case 26 Right to Share of Profit after Retirement | |||
CFA62 | |||
Death of Partner and Accounting Implications | |||
63 CFA63 | |||
Accounting treatment for Joint Life Policy | |||
64 CFA64 | |||
Case 27 Accounting treatment for JLP | |||
65 CFA65 | |||
Dissolution of Partnership Firm | |||
66 CFA66 | |||
Settlement of Accounts on Dissolution | |||
67 CFA67 | |||
Realisation of Assets and Liabilities | |||
68 CFA68 | |||
Settlement of Dues of the Partners | |||
69 CFA69 | |||
Case 28 Settlement of Dues to the Partners | |||
70 CFA70 | |||
Case 29 Settlement of Dues to the Partners | |||
71 CFA71 | |||
Insolvency of Partner | |||
72 CFA72 | |||
Highest Relative Capital Method | |||
794 cfa794 | |||
Case 1 Highest Relative Capital Method | |||
795 cfa795 | |||
Case 2 Highest Relative Capital Method | |||
769 cfa769 | |||
Case 3 Highest Relative Capital Method | |||
797 cfa797 | |||
Chapter - 7 Self Balancing Ledger | |||
Introduction to Self Balancing Ledger System | |||
4 sb4 | |||
Self Balancing Ledger Problem 1 | |||
1 sb1 | |||
Self Balancing Ledger Problem 2 | |||
2 sb2 | |||
Self Balancing Ledger Problem 3 | |||
3 sb3 | |||
Contra Transactions | |||
5 sb5 | |||
Entries to be Passed in Credit purchase | |||
6 sb6 | |||
Self Balancing Ledger Problem 4 | |||
7 sb7 | |||
Transfer entries | |||
8 sb8 | |||
self Balancing Ledger Problem 5 | |||
9 sb9 | |||
self Balancing Ledger Problem 6 | |||
10 sb10 | |||
self Balancing Ledger Problem 7 | |||
11 sb11 | |||
Chapter 8 - Royalties | |||
What is Royalty | |||
3 RA3 | |||
What is Minimum Rent Dead Rent in Royalty | |||
4 RA4 | |||
Short workings Excess Workings and Ground Rent | |||
5 RA5 | |||
Recoupment of Shortworkings | |||
6 RA6 | |||
Accounting treatment of Shortworkings | |||
8 RA8 | |||
Accounting entries in the books of lessee licence | |||
7 RA7 | |||
Case Study 1 - Royalty Account - with Shortworking Adjustments | |||
1 RA1 | |||
Case Study 2 - Royalty Account -with Shortworking Adjustments | |||
2 RA2 | |||
Chapter - 9 Hire Purchase and Installment System | |||
Hire Purchase and Installment sale | |||
1 hp1 | |||
situation I - When Rate of Interest, Cash Price & Interest given | |||
2 hp2 | |||
Situation II-When Rate of Int. & Inst. given but cash price not given | |||
3 hp3 | |||
Situation III-When only Inst. are given but cash price & rate of Int. not given | |||
4 hp4 | |||
Situation IV-Ref. to annuity table,rate of Int.&inst. given but not cash price | |||
5 hp5 | |||
Accounting Treatment in Hire Purchaser Books | |||
6 hp6 | |||
Accounting effect of HP default and Repossession | |||
7 hp7 | |||
Case Study - Hire Purchase Default and Repossession | |||
8 hp8 | |||
Case Study - Hire Purchase Default and Partial Repossession | |||
9 hp9 | |||
Chapter 10 -Branch and Departmental Accounts | |||
Introduction to Branch Accounts | |||
IBA and Promo | |||
Dependent Branches and Features | |||
1 DBF | |||
Accounting for Dependent Branches | |||
2 | |||
Debtors system | |||
3 DS | |||
Accounting Entries Debtors System | |||
4 AEDS | |||
Dependent Branches Problem 1 | |||
5 DBP1 | |||
Dependent Branches Problem 2 | |||
6 DBP2 | |||
Dependent Branches Problem 3 | |||
8 DBP3 | |||
Dependent Branches Problem 4 | |||
9 DBP4 | |||
Dependent Branches Problem 5 | |||
10 DBP5 | |||
Goods invoiced at SP to Branches & Its Accounting Aspects | |||
11 GISPAA | |||
Dependent Branches Problem 6 (invoice @ SP) | |||
12 DBP6 | |||
Dependent Branches Problem 7 (invoice @ SP) | |||
13 DBP7 | |||
Dependent Branches Problem 8 (invoice @ SP) | |||
14 DBP8 | |||
Stock and Debtors system | |||
15 SDS | |||
Problem 9 Stock and Debtors System | |||
SDS9 | |||
Problem 10 Stock and Debtors System | |||
17 SDS10 | |||
Problem 11 Stock and Debtors System | |||
18 SDS11 | |||
Final Accounts Method | |||
19 fam | |||
Problem 12 Branch Trading & P&L Ac (cost) | |||
20 famp1 | |||
Problem 13 Branch Trading Ac (Invoice Price) | |||
21 famp2 | |||
Problem 14 Branch Trading P&L Ac (Invoice Price) | |||
22 famp3 | |||
Problem 15 on stock and Debtors system | |||
23 PSDS | |||
Problem 16 Stock and Debtors System | |||
24 PSDS16 | |||
Whole Sale Branch system | |||
25 wsbs | |||
Problem 17 Whole Sale Branch system | |||
26 P17WSBS | |||
Problem 18 Whole Sale Branch system | |||
27 p18wsbs | |||
Problem 19 Whole Sale Branch system | |||
28 P19WSBS | |||
Independent Branches Introduction | |||
29 ibi | |||
Independent Branches Accounting Entry Part 1 | |||
30 ibi1 | |||
Independent Branches Accounting Entry Part 2 | |||
31 ibi2 | |||
Independent Branches Problem 20 | |||
32 ibi4 | |||
Independent Branches Problem 21 | |||
33 ibi5 | |||
Independent Branches Problem 22 | |||
34 ibi6 | |||
Independent Branches Problem 23 | |||
35 ibi7 | |||
Incorporation of Branch Trial Balance | |||
36 ibt | |||
Incorporation of Branch Trial Balance Problem 24 | |||
37 ibt2 | |||
How to Close Books of Branches | |||
38 ibt3 | |||
Closure of Branch books Problem 25 | |||
ibt4 | |||
Closure of Branch books Problem 26 | |||
40 ibt5 | |||
Closure of Branch books Problem 27 | |||
41 ibt6 | |||
Case Study Branch Account Gross Profit | |||
805 cfa805 illus9 8.23 | |||
Case Study Stock & Debtors Method | |||
806 cfa806 illus10 sm 8.24 | |||
Case Study Debtors method and Final Accounts | |||
807 cfa807 illu11pm 8.26 | |||
Integral and Non Integral Foregin Branch | |||
808 cfa808 | |||
Indicators of Non Integral Foreign Operation | |||
809 cfa809 | |||
Techniques for Foreign Currency Translation Integral Foreign Operation | |||
810 cfa810 | |||
Techniques for Foreign Currency Translation Non Integral Foreign Operation | |||
811 cfa811 | |||
Case 1 Integral Foreign Operation Trial Balance | |||
812 cfa812 | |||
Case 2 Integral Foreign Operation P&L and Balance Sheet | |||
813 cfa813 | |||
Departmental Accounts Introduction | |||
42 da1 | |||
Apportionment of Expenses | |||
43 da2 | |||
Departmental Accounts Problem 1 | |||
44 da3 | |||
Departmental Accounts Problem 2 | |||
45 da4 | |||
Inter Departmental Transfers | |||
46 da5 | |||
Inter Departmental Transfers Problem 3 | |||
47 da6 | |||
Inter Departmental Transfers Problem 4 | |||
48 da7 | |||
Inter Departmental Transfers Problem 5 | |||
49 da8 | |||
Inter Departmental Transfers Problem 6 | |||
50 da9 | |||
Departmental Accounts Problem 7 | |||
10 DPA10 | |||
Departmental Accounts Problem 8 | |||
DPA11 | |||
Departmental Accounts Problem 9 | |||
12 DPA12 | |||
Case Study Departmental Trading and P&L Account | |||
814 cfa814 | |||
Case Study Departmental Trading and P&L Account (with Stock Adjustment and Profit | |||
815 cfa815 | |||
Chapter 11 - Computerised Accounting System | |||
Introduction to Computerised Accounting System | |||
671 cfa671 | |||
Significance of Computerised Accounting System' | |||
672 cfa672 | |||
Codification and Grouping of Accounts | |||
673 cfa673 | |||
Maintaining the Hierarchy of Ledgers | |||
674 cfa674 | |||
Accounting Packages | |||
675 cfa675 | |||
Spread sheet Advantages and Disadvantages | |||
676 cfa676 | |||
Prepackaged Accounting Softwares | |||
677 cfa677 | |||
Advantages and Disadvantages of Prepackaged Accounting Software | |||
678 cfa678 | |||
Consideration for selection of Pre-packaged Accounting Software | |||
679 cfa679 | |||
Chapter 12 - Accounting Standards | |||
Introduction to AS 1 Disclosure of Accounting Policies | |||
1268 cfa1268 | |||
Fundamental Accounting Assumptions | |||
1269 cfa1269 | |||
Accounting Policies | |||
1270 cfa1270 | |||
Going Concern Assumption Case Study | |||
1271 cfa1271 | |||
AS 2 Introduction | |||
1293 cfa1293 | |||
Items excluded from scope of AS 2 | |||
1294 cfa1294 | |||
Types of Inventory | |||
1295 cfa1295 | |||
Inventory cost ascertainment | |||
1296 cfa1296 | |||
Valuation of Inventory | |||
1297 cfa1297 | |||
Measurement of Inventory | |||
1298 cfa1298 | |||
Cost of Inventory | |||
1299 cfa1299 | |||
Joint Products or Byproducts | |||
1300 cfa1300 | |||
Cost Formula | |||
1301 cfa1301 | |||
Other Techniques of Cost Measurement | |||
1302 cfa1302 | |||
Net Realisable Value | |||
1303 cfa1303 | |||
Disclosure Requirements | |||
1304 cfa1304 | |||
Value of Inventory Case Study | |||
1272 cfa1272 | |||
Treatment of Fixed Overheads Case Study | |||
1273 cfa1273 | |||
Computation of Cost of Inventory Case Study | |||
1274 cfa1274 | |||
Valuation of Inventory Net Realiable Value Item by Item Basis Case Study | |||
1275 cfa1275 | |||
Treatment of Normal and Abnormal Loss and Valuation of Inventory Case Study | |||
1276 cfa1276 | |||
Treatment of Production Overheads in Valuation of Inventory Case Study | |||
1277 cfa1277 | |||
Construction Contract and its Type | |||
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