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Chapter 1 - Basic Accounting Principles ; Concepts and Postulates
Accounting Principles
2370
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
Chapter 2- Partnership Accounts : Admission ,Retirement,Death ,Dissolution and Insolvency of Partnership Firms
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 & Liabilities-Memorandum Revaluatio Mtd
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 Va
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 A/c
56 CFA56
Case 23 Adjustment Regarding Capital
57 CFA57
Retirment of Partner
58 CFA58
Case 24 Retirment of Partner
59 CFA59
Rights to Share of Profit after Retirment
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 3- Corporate Accounting : Issue, Forfeiture and reissue of Shares; Liquidation of Companies ; Acquisition , Merger, Amalgamation and Reconstruction of Companies
Introduction to Internal and External Reconstruction
613 CFA613
Difference between Internal and External Reconstruction
614 CFA614
Methods of Internal Reconstruction
615 CFA615
Alteration of Share Capital
616 CFA616
Conversion of fully paid shares into stock and vice versa
617 CFA617
Variation of Share holders Rights
625 CFA625
Reduction of Share Capitals
626 CFA626
Compromise / Arrangements
627 CFA627
Surrender of Shares
628 CFA628
Entries in case of internal Reconstruction
629 CFA629
Case 1 Alteration of Share Capital
618 CFA618
Case Study 2 Conversion of Fully Paid Shares into Stock and Stock into Shares
621 CFA621
Case Study 3 Journal Entries for Scheme of Reconstruction
622 CFA622
Case Study 4 Journal Entries & Balance Sheet for Scheme of Reconstruction Part 1
623 CFA623
Case Study 4 Journal Entries & Balance Sheet for Scheme of Reconstruction Part 2
624 CFA624
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
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 in Amalgamation
86 CFA86
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
Liquidation / Winding Up of Company
1129 cfa1129
Circumstance for Winding Up Company by Tribunal
1130 cfa1130
Petition for Winding Up to Tribunal
1131 cfa1131
Voluntary Winding Up (Sec 59 of Insolvency & Bankruptcy Code 2016)
1144 cfa1144
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 4- Holding Company Accounts
Introduction to Consolidated Financial Statements
CFA454-INTRO
Concept of Group, Holding Company and Subsidiary Company
480 CFA480
Difference between Wholly Owned and Partly Owned Subsidiary
481 CFA481
Purpose of preparing the Consolidated Financial Statements
482 CFA482
Exclusion from Preparation of Consolidated Financial Statements
483 CFA483
Consolidation of LLPs and Partnership Firms
484 CFA484
Advantages of Consolidated Financial Statements
485 CFA485
Example 1 for Holding Subsidary Relationship
455 CFA455
Example 2 for Holding Subsidary Relationship
456 CFA456
Example 3 for Holding Subsidary Relationship
457 CFA457
Share holding by holding and subsidiary company among themselves
458 CFA458
Components of Consolidated Financial Statements
486 CFA486
Important terms in Consolidated Financial statements
459 CFA459
Basic inputs for preparing Consolidated Financial Statements
460 CFA460
Consolidation Procedure
487 CFA487
Steps in preparing CFS
461 CFA461
Example 4 Calculation of Pre-acquisition Profits and Reserve
CFA62
Ex:5 Calculation of Pre-Acquisition Profit & Reserves when Profit is available
CFA463
Treatment of financial Dididend for previous year in current year
CFA468
Example 6 Treatment of Financial Dividend for PY Paid ion CY
469 CFA469
Example 7 Rectification of PY Dividend Credited to P&L A/c
470 CFA470
Treatment of an Interim Dividend for the CY paid during the CY
471 CFA471
Example 8 Treatment of Interim Dividend for CY paid during CY
472 CFA472
Treatment of Proposed Equity Dividend for the Current Year
473 CFA473
Example 9 Treatment of Proposed Equity and Pref Dividend for CY
474 CFA474
Example 10 Treatment of Reserve created during the year
475 CFA475
Treatement of Bonus Shares issued during the year
476 CFA476
Example 11 Treatment of Bonus Shares
477 CFA477
Treatment of Revaluaiton of Fixed Assets of Subsidiary Company
478 CFA478
Example 12 Treatment of Revaluation of Fixed Assets of Subsidiary Company
479 CFA479
Miniority Interest
494 CFA494
Case Study Treatment of Losses related to Miniority Interest
495 CFA495
Case Study Treatement of Pre and Post Acquistion Dividend by Holding Co.,
499 CFA499
Case Study involving Miniority Interest, Goodwill and Profit and Loss Treatemen
500 CFA500
Case Study Computation of Miniority Interest, Goodwill and treatement of Dividen
501 CFA501
Calculation of Goodwill / Capital Reserve (Cost of Control) in Consolidated FS
488 CFA488
Computation of Goodwill and Captial Reserve with Example in Consolidated FS
489 CFA489
Computation of Capital Reserve with Example in Consolidated Financial Statements
490 CFA490
Computation of Goodwill with Example in Consolidated Financial Statements
491 CFA491
Case study 1 Prepartion of Consolidated Balance Sheet
523 CFA523
Case Study on Consolidated Profit and Loss Account
542 CFA542
Case Study 1 Consolidated Financial Statement
1145 cfa1145 a
Case Study 2 Consolidated Financial Statement
1146 cfa1146
Chapter 5 - Cost and Management Accounting Marginal Costing and Break - even Analysis
Introduction to Marginal Costing
1 Introduction
Direct Costing
2 Direct Costing
Difference between Marginal Costing and Direct Costing
3 Diff Marginal and Direct Costing
Differential Cost
4 Differential Cost
Difference between Marginal and Differential Costing
5 Diff btween Marginal
Difference between Variable and Fixed Cost
6 Diff btwn Variable and Fixed Cost
Semi Variable Cost
7 Semi Variable Cost
Marginal Cost Sheet Format
8 Marginal Cost Sheet Format
Marginal Cost Equation
9 Marginal Cos Equation
Absorption Costing Format
10 Absorption Costing Format
Difference between Marginal Costing and Absorption Costing
11 Diff btwn Marginal and Absorption Costing
Contribution
12 Contribution
Profit or loss and Contribution
13 Profit or loss and Contribution
Decision making Indicators of Marginal Costing
14 Decision making
Decision making Indicators of Marginal Costing
14 Decision making
PV Ratio
15 PV Ratio
Indifference Point
19 Indifference Point
Difference between Indifference Point and Break Even Point
20 Diff between IDP and BEP
Shut Down Point
21 Shut Down Point
Case Study on Segregation of Fixed and Variable Cost
22 Case Study on Segregation
Case Study Break Even Point
23 Case Study Break Even Point
Case Study on Computation of Sales for Desired Profits
24 Case Study on Compuation of Sales for Desired Profits
Case Study on Profit Volume Ratio and Break Even Point
25 Case Study on PVR and BEP
Computation of Price Volume Ratio and BEP
26 Computation of Price Volume Ratio and BEP
Case Study Marginal Costing Basic Computations
27 Case Study Marginal
Case Study Profit Volume Ratio and BEP
28 Case Study Profit Volume Ratio and BEP
Finding Fixed Cost, PVR and Sales
29 Finding Fixed Cost, PVR and Sales
Marginal Cost Sheet and VC Interpretation
30 Marginal Cost Sheet and VC Interpretation
Practice Problems -Break Even Point Case Study
3326
Chapter 5- Standard Costing
Introduction to Standard Costing Techniques
1 Introduction
Standardd Cost Definition
2 Standardd Cost Definition
Setting up of Standard Cost
3 Setting up of Standard Cost
Standard Costing Definition
4 Standard Costing Definition
Physical Standards
5 Physical Standards
Material Quantity Standards
6 Material Quantity Standards
Labour Time Standards
7 Labour Time Standards
Overhead Standards
8 Overhead Standards
Problems in setting physical standards
9 Problems
Types of Standards
10 Types of Standards
Need for Standard Costing
11 Need for Standard Costing
Process of Setting Standards
12 Process of Setting Standards
Types of Variances
13 Types of Variances
Introduction to Standard Costing Variances
1 Introduction
Material Cost Variance
2 Material Cost Variance
Material Price Variance
3 Material Price Variance
Material Usage Variance
4 Material Usage Variance
CS Material Cost Variance
5 CS Material Cost Variance
Comprehensive Case Study on Material Cost Variance
6 Comprehensive
MCV more than one material
7 MCV more than one material
Comprehensive Case Study MCV
8 Comprehensive Case Study MCV
Labour Cost Variance
9 Labour Cost Variance
Labour Rate Variance
10 Labour Rate Variance
Labour Efficiency Variance
11 Labour Efficiency Variance
Case Study Labour Cost Variance
12 Case Study Labour Cost Variance
Comprehensive Case Study LCV
13 Comprehensive Case Study LCV
Overhead Cost Variance
14 Overhead Cost Variance
Production Volume Variance
15 Production Volume Variance
Overhead Expenses Variances
16 Overhead Expenses Variances
Variable Overhead Cost Variance
17 Variable Overhead Cost Variance
Chapter 6 - Financial Statements Analysis : Ratio Analysis : Funds Flow Analysis ; Cash Flow Analysis
Introduction to Ratio Analysis (Talking Head)
31 FM31
Classification of Ratio (Talking Head)
32 FM32
Introduction to Liqudity Ratio (Talking Head)
33 FM33
Classification of Liqudity Ratio (Talking Head)
34 FM34
Current Ratio (Talking Head)
35 FM35
Quick Ratio (Talking Head)
36 FM36
Ideal Current Ratio and Quick Ratio (Talking Head)
37 EM37
Absolute liqudity Ratio (Talking Head)
38 FM38
Basic Defense interval Ratio (Talking Head)
39 FM39
Capital Structure Ratios (Talking Head )
40 FM40
Turn over Ratio (Talking Head )
41 FM41
Inventory Turn over Ratio (Talking Head )
42 FM24
Debtors Turn over Ratio (Talking Head)
43 FM43
Creditors Turn over Ratio (Talking Head)
44 FM44
Inventory Holding Period (Talking Head)
45 FM45
Creditors Payment Period (Talking Head)
46 FM46
Debtors Collection Period (Talking Head)
47 FM47
Case Study 1 Ratio Analysis (Talking Head)
48 FM48
Case Study 2 Ratio Analysis (Talking Head)
49 FM49
Case Study 3 Ratio Analysis (Talking Head)
50 FM50
Case Study 4 Ratio Analysis (Talking Head)
51 FM51
Debt Service Coverage Ratio (Talking Head)
52 FM52
Interest Coverage Ratio (Talking Head)
53 FM53
Preference Dividend Coverage Ratio (Talking Head)
54 FM54
Capital Gearing Ratio (Talking Head)
55 FM55
Profitability Ratio (Talking Head)
56 FM56
General Profitability Ratio (Talking Head)
57 FM57
Return on Investment Ratios (Talking Head)
58 FM58
Various Ratio for Equity Share holders (Talking Head)
59 FM59
Market Value Ratios (Talking Head)
60 FM60
Summary and limitation of Ratio Analysis (Talking Head)
61 FM61
Case Study 5 Ratio Analysis (Talking Head)
62 FM62
Case Study 6 Ratio Analysis (Talking Head)
63 FM63
Case Study 7 Ratio Analysis (Talking Head)
64 FM64
Case Study 8 Ratio Analysis (Talking Head)
65 FM65
Liquidity ratios case study1
65 FM65
Interest Coverage Ratio Case Study 3
liquidity-ratios-case-study1
Liquidity ratios case study 2
liquidity-ratios-case-study-2
Proprietary Funds Case Study 4
Proprietary-Funds-Case-Study
Return on Asset Case Study 5
ROA-CS
Stock Turnover Case Study 6
Stock-TO-CS
Equity Share Holders Ratios Case Study 7
ESH-Ratios
Ratio Analysis - Detailed Case Study 8
1-RA-DCS
Ratio Analysis - Detailed Case Study 9
2-RA-DCS
Case Study Ratio Analysis
4 CFA4
Cash Flow Statement Introduction (Talking Head)
Cash Flow Statement Introduction (Talking Head)
66 FM66
Cash Flow Statement Direct Method (Talking Head)
67 FM67
Cash Flow Statement Indirect Method (Talking Head)
68 FM68
Case Study 1 Cash flow study (Talking Head)
69 FM69
Case Study 2 Cash flow study (Talking Head)
70 FM70
Case Study 3 Cash flow study (Talking Head)
72 FM72
Difference between Cash Flow and Fund Flow Statement
2941
Practice problems Cash flow Simple case studies 2
3540
Practice problems Cash flow Simple case studies 3
3538
Practice problems-Cash flow - Important Adjustment - Case Study
3539
Practice Problem - Cash Flow Statement Indirect Method 1
4187
Practice Problem: Cash Flow Statement 2
4206
Practice Problem: Cash Flow Statement 3
4207
Practice Problem: Cash Flow Statement 4
4271
Practice Problem: Cash Flow Statement 5
4272
Practice Problem: Cash Flow Statement 5
4276
Introduction to Fund Flow Analysis (Talking Head)
2950
Importance of Fund Flow Analysis (Talking Head)
74 FM74
Fund Flow Through some Numbers (Talking Head)
75 FM75
Fund Flow Through Digram (Talking Head)
76 FM76
How to identify long term Sources and Uses (Talking Head)
77 FM77
Example of Long Term Source And Uses (Talking Head)
78 FM78
Standard Format of Fund Flow Statement (Talking Head)
79 FM79
Information Required For Preparing Fund Flow Statement (Talking Head)
80 FM80
Case Study 1 Fund Flow Statement (Talking Head)
81 FM81
Case Study 2 Fund Flow Statement (Talking Head)
82 FM82
Case Study 3 Fund Flow Statement (Talking Head)
83 FM83
Case Study 4 Fund Flow Statement (Talking Head)
84 FM84
Fund Flow Statement Case Study
913 cfa913
Practice Problem: Fund Flow Statement 1
4202
Practice Problem: Fund Flow Statement 2
4203
Practice Problem: Fund Flow Statement 3
4204
Practice Problem: Fund Flow Statement 5
4213
Chapter 7 - Auditing : Independent Financial Audit ; Vouching ; Verification and Valuation of Assets and Liabilities ; Audit of Financial Statements and Audit report
Vouching
1-Vouching
General Consideration in Audit of Cash Transactions
2-GCIAOCT
What is Verification in Audit Context?
853 cfa853
Difference between Verification and Vouching
854 cfa854
Objectives of Verification
855 cfa855
Verification of Building
856 cfa856
Verification of Freehold land
857 cfa857
Verification of Leasehold Property
858 cfa858
Verification of Plant and Machinery
859 cfa859
Verification of Furniture and Fixture
860 cfa860
Verification of Small Tools
861 cfa861
Verification of Patents
862 cfa862
Verification of Copy Right, Trade Mark and Goodwill
863 cfa863
Verification of Debtors
864 cfa864
Verfication of Cash at Bank and in Hand
865 cfa865
Verification of Petty Cash
866 cfa866
Verification of Inventories
867 cfa867
Verification of Stocks Lying with Third Parties
868 cfa868
Verification of Bills Receivables
869 cfa869
Verification of Prepaid Expenses
870 cfa870
Verification of Sinking Fund Policies
871 cfa871
Capital Expenditure and Revenue Expenditure
3-CERE
What is Depreciation
4-WID
Purpose of Providing Depreciation
5-POPD
Depreciation on Wasting Assets
6-DOWA
Methods of Providing Depreciation
7-MOPD
Factors to be considered in Selecting Depreciation Policy
8-FTBCISDP
Verification of Loans and Borrowings
872 cfa872
Verification of Trade Creditors
873 cfa873
Verification of Contingent Liability
874 cfa874
Verification of Bills Payable
875 cfa875
Verification of Amount due to Subsidiary Companies
876 cfa876
Verification of Outstanding Expenses
877 cfa877
Chapter 8 - Cost Audit
What is Cost Audit?
2190
Applicability for maintenance of Cost Records
2191
Maintenance of Cost Records
2192
Applicability of Cost Audit
2193
Who can be Cost Auditor?
2194
Appointment of Cost Auditor
2195
Removal of Cost Auditor
2196
Casual Vacany of Cost Auditor
2197
Remuneration of Cost Auditor
2198
Submission of Cost Audit Report
2199
Non Applicability of Cost Audit Rules
2200
Penal provisions in case of Default in Cost Audit
2201
