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Instructor: CA N Raja
Language: English
Validity Period: Lifetime
Validity Period: Lifetime
Welcome to this Course " Accountancy for Plus One Student (Tamil Nadu Higher Secondary)"
In this course, you will learn about
1) Introduction to accounting
2) Conceptual Framework of Accounting
3) Books of Prime Entry
4) Ledger
5) Trial Balance
6) Subsidiary Books - 1
7) Subsidiary Books - 2
8) Bank Reconciliation Statement
9) Rectification of Errors
10) Depreciation Accounting
11) Capital and Revenue Transactions
12) Final Accounts of Sole Proprietors - 1 & 2
See you inside the course!
Chapter 1 Introduction to Accounting | |||
Welcome Lecture | |||
2610.mp4 | |||
Introduction to Accounting | |||
2342.mp4 | |||
Evolution of Accounting | |||
2343.mp4 | |||
Definition of Accounting | |||
2344.mp4 | |||
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 | |||
Role of an Accountant | |||
2350.mp4 | |||
Multiple Choice Questions - Section 1 | |||
2351.mp4 | |||
Chapter 2 Conceptual Framework of Accounting | |||
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 Books of Prime Entry | |||
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 3 Books of Prime Entry | |||
Accounting Principles | |||
2370.mp4 | |||
Business Entity Concept | |||
2371.mp4 | |||
Basic Assumptions in Accounting | |||
21-Basic-Assumptions-in-Accounting.mp4 | |||
Basic Concepts in Accounting | |||
22-Basic-Concepts-in-Accounting.mp4 | |||
Fundamental Principles of Accounting | |||
23 Fundamental Principles of Accounting.mp4 | |||
Case study on Cash, Accrual and Hybrid Basis Accounts | |||
787 cfa787.mp4 | |||
Chapter 3 Books of Prime Entry | |||
Accounting Equation (Talking Head) | |||
Re-process.mp4 | |||
accounting equation case-1 | |||
2490.mp4 | |||
accounting equation case-2 | |||
2491.mp4 | |||
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 | |||
Chapter 3 Books of Prime Entry | |||
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 3 Books of Prime Entry | |||
Basic Accounting Procedures Final | |||
29-Basic-Accounting-Procedures-Final.mp4 | |||
Cash Memo and Invoice | |||
30-Cash-Memo-and-Invoice.mp4 | |||
Debit and Credit Notes | |||
32-Debit-and-Credit-Notes.mp4 | |||
Pay in Slip and Cheque | |||
33-Pay-in-Slip-and-Cheque.mp4 | |||
Voucher | |||
34-Voucher.mp4 | |||
Chapter 3 Books of Prime Entry | |||
Books of Original Entry | |||
39-Books-of-Original-Entry.mp4 | |||
Steps in Journalising | |||
40-Steps-in-Journalising.mp4 | |||
Journalising Comprehensive Examples | |||
41-Journalising-Comprehensive-Examples.mp4 | |||
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 4 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 5 Trial Balance | |||
Trial Balance | |||
74 Trial Balance | |||
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-4 trial balance | |||
2416 | |||
case-5 trial balance | |||
2417 | |||
case-6 trial balance | |||
2418 | |||
case-7 trial balance | |||
2420 | |||
case-8 trial balance | |||
2419 | |||
Chapter 6 - Subsidiary Books - 1 | |||
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 6 - Subsidiary Books - 1 | |||
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 - Subsidiary Books - 1 | |||
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 | |||
Chapter 6 - Subsidiary Books - 1 | |||
Journal Proper | |||
73 Journal Proper | |||
Chapter 7-Subsidiary Books - 2 | |||
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 Column | |||
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 8 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 9- Rectification of Errors | |||
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 9- 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 - 10 Depreciation Accounting | |||
Introduction to Depreciation | |||
4059 | |||
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 | |||
Chapter - 11 Capital and Revenue Transactions | |||
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 Expenditre | |||
4073 | |||
Chapter 12 - Final Accounts of Sole Proprietors - 1 & 2 | |||
Introduction to final accounts | |||
2594 | |||
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 | |||
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 |
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