Chapter 1 - Basic Accounting Principles ; Concepts and Postulates
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Accounting Principles
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2370
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Basic Assumptions in Accounting
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21 Basic Assumptions in Accounting
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Basic Concepts in Accounting
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22 Basic Concepts in Accounting
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Fundamental Principles of Accounting
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23 Fundamental Principles of Accounting
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Chapter 2- Partnership Accounts : Admission ,Retirement,Death ,Dissolution and Insolvency of Partnership Firms
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Adjustments at the time of admission of new partner
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32 CFA32
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Adjustments regarding Profit Sharing Ratio and Case Study 11
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33 CFA33
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Adjustments regarding Profit Sharing Ratio and Case Study 12
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34 CFA34
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Sacrifice only by few Partners and New Profit Sharing Ratio Case Study 13
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35 CFA35
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Adjustment regarding Valuation of Assets and Liabilities - Revaluation Method
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36 CFA36
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Adjustment regarding Valuation of Assets & Liabilities-Memorandum Revaluatio Mtd
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37 CFA37
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Goodwill
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38 CFA38
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Various Scenarios for Accounting treatment of Goodwill
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39 CFA39
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Valuation methods of Inherent Goodwill
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40 CFA40
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Average Profits Method
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41 CFA41
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Super Profits Method
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42 CFA42
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Capitalisation of Profits Method
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43 CFA43
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Annuity Method
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44 CFA44
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Valuation of Goodwill Case Study 14
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45 CFA45
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Valuation of Goodwill Super Profit Method Case Study 15
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46 CFA46
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New Partner cannot pay premium and Goodwill account is raised Case 16
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47 CFA47
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New Partner pays for Goodwill but Goodwill appearing in Balance Sheet in Full Va
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48 CFA48
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Premium for Goodwill Paid Privately Case 18
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49 CFA49
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Premium for Goodwill in True Sense
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50 CFA50
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Adjustment for Accumulated Profits / Losses
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51 CFA51
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Adjustment Regarding Capital
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52 CFA52
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Case 19 Adjustment Regarding Capital
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53 CFA53
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Case 20 Adjustment Regarding Capital
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54 CFA54
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Case 21 Adjustment Regarding Capital
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55 CFA55
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Case 22 Adjustment Regarding Capital using Memorandum Revaluation A/c
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56 CFA56
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Case 23 Adjustment Regarding Capital
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57 CFA57
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Retirment of Partner
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58 CFA58
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Case 24 Retirment of Partner
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59 CFA59
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Rights to Share of Profit after Retirment
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60 CFA60
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Case 25 Right to Share of Profit after Retirement
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61 CFA61
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Case 26 Right to Share of Profit after Retirement
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CFA62
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Death of Partner and Accounting Implications
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63 CFA63
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Accounting treatment for Joint Life Policy
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64 CFA64
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Case 27 Accounting treatment for JLP
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65 CFA65
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Dissolution of Partnership Firm
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66 CFA66
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Settlement of Accounts on Dissolution
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67 CFA67
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Realisation of Assets and Liabilities
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68 CFA68
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Settlement of Dues of the Partners
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69 CFA69
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Case 28 Settlement of Dues to the Partners
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70 CFA70
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Case 29 Settlement of Dues to the Partners
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71 CFA71
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Insolvency of Partner
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72 CFA72
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Highest Relative Capital Method
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794 cfa794
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Case 1 Highest Relative Capital Method
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795 cfa795
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Case 2 Highest Relative Capital Method
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769 cfa769
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Case 3 Highest Relative Capital Method
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797 cfa797
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Chapter 3- Corporate Accounting : Issue, Forfeiture and reissue of Shares; Liquidation of Companies ; Acquisition , Merger, Amalgamation and Reconstruction of Companies
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Introduction to Internal and External Reconstruction
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613 CFA613
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Difference between Internal and External Reconstruction
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614 CFA614
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Methods of Internal Reconstruction
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615 CFA615
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Alteration of Share Capital
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616 CFA616
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Conversion of fully paid shares into stock and vice versa
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617 CFA617
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Variation of Share holders Rights
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625 CFA625
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Reduction of Share Capitals
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626 CFA626
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Compromise / Arrangements
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627 CFA627
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Surrender of Shares
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628 CFA628
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Entries in case of internal Reconstruction
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629 CFA629
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Case 1 Alteration of Share Capital
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618 CFA618
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Case Study 2 Conversion of Fully Paid Shares into Stock and Stock into Shares
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621 CFA621
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Case Study 3 Journal Entries for Scheme of Reconstruction
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622 CFA622
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Case Study 4 Journal Entries & Balance Sheet for Scheme of Reconstruction Part 1
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623 CFA623
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Case Study 4 Journal Entries & Balance Sheet for Scheme of Reconstruction Part 2
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624 CFA624
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Amalgamation Introduction
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73 CFA73
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Difference between Amalgamation Absortpion and External Reconstruction
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74 CFA74
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Types of Amalgamation
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75 CFA75
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Purchase Consideration
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76 CFA76
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Case 1 Purchase Consideration
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77CFA77
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Case 2 Purchase Consideration
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78 CFA78
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Methods of Accounting for Amalgamation
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79 CFA79
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Case 3 Amalgamation in nature of Merger
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80 CFA80
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Case 4 Amalgamation in nature of Purchase
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81 CFA81
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Case 5 Purchase Consideration
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82 CFA82
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Case 6 Purchase Consideration
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83 CFA83
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Journal Entries to be passed in Books of Selling Company
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CFA84
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Journal Entries to be passed in Books of Buying Company
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85 CFA85
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Intercompany Owings in Amalgamation
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86 CFA86
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Intercompany Owings - Adjustment in Value of Stock in Amalgamation
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87 CFA87
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Case 7 Intercompany Owings and Amalgamation
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CFA88
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Case 8 Amalgamation Closing Ledger in Selling Companies
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121 CFA121
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Case 9 Amalgamation Closing Ledger in Buying Company
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140 CFA140
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Liquidation / Winding Up of Company
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1129 cfa1129
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Circumstance for Winding Up Company by Tribunal
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1130 cfa1130
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Petition for Winding Up to Tribunal
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1131 cfa1131
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Voluntary Winding Up (Sec 59 of Insolvency & Bankruptcy Code 2016)
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1144 cfa1144
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Introduction
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1 Intro
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Features of Company
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2 Features of Company
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Types of Companies
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3 Types of Companies
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Difference between Partnership and Company
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4 Partn CO Differ
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Classes of Share Capital
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5 Classes of SC
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Classification of Share Capital
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6 CLASIFICATION OF SC
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Issue of Shares
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7 ISSUE OF SHARES
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Allotment of Shares
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8 ALLOTMENT OF SHARES
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Issue of Shares at Par
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9 ISSUE OF SHARES AT PAR
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Procedure for allotment of shares
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10 PROCEDURE ALLOT OF SHARE
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Calls in Arrears
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11 CALLS IN ARREARS
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CALLS
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12 CALLS
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Calls in Advance
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13 CALLS IN ADVANCE
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Issue of Shares at Premium
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14 ISSUE OF SHARE AT PREMIUM
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Issue of Shares at Discount
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15 SHARE ISSUE DISCOUNT
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Sweat Equity Shares
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16 SWEAT EQUITY
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Employees Stock Option Scheme
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17 ESOS
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Forfeiture of shares
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18 Forfeiture os shares
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Reissue of Forfeited Shares
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19 Reissue of Forfeited Shares
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Forfeiture Example
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20 Forfeiture Example
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Forfeiture Example 2
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21 Forfeiture Example 2
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Issue of bonus shares
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22 Issue of bonus shares
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Share Application and Allotment Problem 1
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23 Share appln allt prob 1
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Share Forfeiture Problem
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24 Prob on Share Forfeiture
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Share Forfeiture Problem 2
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25 Prob2 on share forfeiture
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Bonus Issue Problem
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26 Problem Bonus Issue
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Reissue of Forfeit shares Problem 1
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27 Prob Reissue of Forfeit sh
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Reissue of Forfeit shares Problem 2
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28 Prob 2 Reissue of Forfeit shares
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Non Voting Shares
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29 Non Voting Shares
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Profit on Forfeiture of shares-case study
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3443
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Chapter 4- Holding Company Accounts
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Introduction to Consolidated Financial Statements
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CFA454-INTRO
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Concept of Group, Holding Company and Subsidiary Company
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480 CFA480
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Difference between Wholly Owned and Partly Owned Subsidiary
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481 CFA481
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Purpose of preparing the Consolidated Financial Statements
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482 CFA482
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Exclusion from Preparation of Consolidated Financial Statements
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483 CFA483
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Consolidation of LLPs and Partnership Firms
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484 CFA484
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Advantages of Consolidated Financial Statements
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485 CFA485
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Example 1 for Holding Subsidary Relationship
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455 CFA455
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Example 2 for Holding Subsidary Relationship
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456 CFA456
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Example 3 for Holding Subsidary Relationship
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457 CFA457
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Share holding by holding and subsidiary company among themselves
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458 CFA458
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Components of Consolidated Financial Statements
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486 CFA486
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Important terms in Consolidated Financial statements
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459 CFA459
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Basic inputs for preparing Consolidated Financial Statements
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460 CFA460
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Consolidation Procedure
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487 CFA487
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Steps in preparing CFS
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461 CFA461
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Example 4 Calculation of Pre-acquisition Profits and Reserve
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CFA62
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Ex:5 Calculation of Pre-Acquisition Profit & Reserves when Profit is available
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CFA463
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Treatment of financial Dididend for previous year in current year
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CFA468
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Example 6 Treatment of Financial Dividend for PY Paid ion CY
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469 CFA469
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Example 7 Rectification of PY Dividend Credited to P&L A/c
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470 CFA470
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Treatment of an Interim Dividend for the CY paid during the CY
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471 CFA471
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Example 8 Treatment of Interim Dividend for CY paid during CY
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472 CFA472
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Treatment of Proposed Equity Dividend for the Current Year
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473 CFA473
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Example 9 Treatment of Proposed Equity and Pref Dividend for CY
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474 CFA474
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Example 10 Treatment of Reserve created during the year
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475 CFA475
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Treatement of Bonus Shares issued during the year
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476 CFA476
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Example 11 Treatment of Bonus Shares
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477 CFA477
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Treatment of Revaluaiton of Fixed Assets of Subsidiary Company
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478 CFA478
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Example 12 Treatment of Revaluation of Fixed Assets of Subsidiary Company
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479 CFA479
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Miniority Interest
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494 CFA494
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Case Study Treatment of Losses related to Miniority Interest
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495 CFA495
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Case Study Treatement of Pre and Post Acquistion Dividend by Holding Co.,
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499 CFA499
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Case Study involving Miniority Interest, Goodwill and Profit and Loss Treatemen
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500 CFA500
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Case Study Computation of Miniority Interest, Goodwill and treatement of Dividen
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501 CFA501
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Calculation of Goodwill / Capital Reserve (Cost of Control) in Consolidated FS
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488 CFA488
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Computation of Goodwill and Captial Reserve with Example in Consolidated FS
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489 CFA489
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Computation of Capital Reserve with Example in Consolidated Financial Statements
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490 CFA490
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Computation of Goodwill with Example in Consolidated Financial Statements
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491 CFA491
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Case study 1 Prepartion of Consolidated Balance Sheet
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523 CFA523
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Case Study on Consolidated Profit and Loss Account
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542 CFA542
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Case Study 1 Consolidated Financial Statement
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1145 cfa1145 a
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Case Study 2 Consolidated Financial Statement
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1146 cfa1146
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Chapter 5 - Cost and Management Accounting Marginal Costing and Break - even Analysis
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Introduction to Marginal Costing
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1 Introduction
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Direct Costing
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2 Direct Costing
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Difference between Marginal Costing and Direct Costing
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3 Diff Marginal and Direct Costing
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Differential Cost
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4 Differential Cost
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Difference between Marginal and Differential Costing
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5 Diff btween Marginal
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Difference between Variable and Fixed Cost
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6 Diff btwn Variable and Fixed Cost
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Semi Variable Cost
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7 Semi Variable Cost
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Marginal Cost Sheet Format
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8 Marginal Cost Sheet Format
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Marginal Cost Equation
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9 Marginal Cos Equation
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Absorption Costing Format
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10 Absorption Costing Format
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Difference between Marginal Costing and Absorption Costing
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11 Diff btwn Marginal and Absorption Costing
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Contribution
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12 Contribution
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Profit or loss and Contribution
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13 Profit or loss and Contribution
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Decision making Indicators of Marginal Costing
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14 Decision making
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Decision making Indicators of Marginal Costing
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14 Decision making
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PV Ratio
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15 PV Ratio
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Indifference Point
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19 Indifference Point
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Difference between Indifference Point and Break Even Point
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20 Diff between IDP and BEP
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Shut Down Point
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21 Shut Down Point
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Case Study on Segregation of Fixed and Variable Cost
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22 Case Study on Segregation
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Case Study Break Even Point
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23 Case Study Break Even Point
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Case Study on Computation of Sales for Desired Profits
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24 Case Study on Compuation of Sales for Desired Profits
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Case Study on Profit Volume Ratio and Break Even Point
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25 Case Study on PVR and BEP
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Computation of Price Volume Ratio and BEP
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26 Computation of Price Volume Ratio and BEP
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Case Study Marginal Costing Basic Computations
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27 Case Study Marginal
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Case Study Profit Volume Ratio and BEP
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28 Case Study Profit Volume Ratio and BEP
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Finding Fixed Cost, PVR and Sales
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29 Finding Fixed Cost, PVR and Sales
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Marginal Cost Sheet and VC Interpretation
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30 Marginal Cost Sheet and VC Interpretation
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Practice Problems -Break Even Point Case Study
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3326
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Chapter 5- Standard Costing
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Introduction to Standard Costing Techniques
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1 Introduction
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Standardd Cost Definition
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2 Standardd Cost Definition
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Setting up of Standard Cost
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3 Setting up of Standard Cost
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Standard Costing Definition
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4 Standard Costing Definition
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Physical Standards
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5 Physical Standards
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Material Quantity Standards
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6 Material Quantity Standards
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Labour Time Standards
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7 Labour Time Standards
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Overhead Standards
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8 Overhead Standards
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Problems in setting physical standards
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9 Problems
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Types of Standards
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10 Types of Standards
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Need for Standard Costing
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11 Need for Standard Costing
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Process of Setting Standards
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12 Process of Setting Standards
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Types of Variances
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13 Types of Variances
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Introduction to Standard Costing Variances
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1 Introduction
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Material Cost Variance
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2 Material Cost Variance
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Material Price Variance
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3 Material Price Variance
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Material Usage Variance
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4 Material Usage Variance
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CS Material Cost Variance
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5 CS Material Cost Variance
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Comprehensive Case Study on Material Cost Variance