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Instructor: CA N Raja
Language: English
Validity Period: 365 days
Validity Period: Lifetime
Welcome to Accounting for Kerala Co - Operative Exams (Part -1) course to enable the student to practice as many case studies / numerical problems as possible.
This course would enable aspirants to approach confidently for competitive examinations like Juniour Co - Operative Inspector, Juniour Clerk Cashier, Qualyfying Exam of kerala Co - operative services examination board.
This course covers
- Introduction to Accounting
- Book Keeping
- Single Entry system
- Double Entry System
- Accounting Equation
- Important Terms of Accountancy
- Accounting Principles & Concepts
- Journalising Process
- Subsidiary Books
- Journal Proper
- Cash Book
- Ledger
- Capital & Revenue Items
- Trial Balance
- Final Accounts
- Balance sheet
This course has been structured in self paced learning style. Good internet connection with PC / Laptop / Mobile / Tablet with headset would make learning experience a memorable one.
Students are advised to simultaneously work out the problems discussed in the course along with instructor as practice only would make you perfect.
Once again, welcome to this course.
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 | |||
Book Keeping | |||
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 | |||
Single Entry system | |||
Introduction to Single Entry System | |||
2687 | |||
Features of Single Entry System | |||
2689 | |||
Introduction to Incomplete Records | |||
ITIR | |||
Features of Single Entry System of Accounting | |||
FOSESOA | |||
Limitations of single entry system | |||
2691 | |||
Difference between single entry and double entry | |||
2693 | |||
Methods for finding profits | |||
MFFP | |||
Statement of Affairs Method | |||
SOAM | |||
Conversion Method | |||
2701 | |||
Calculation of Missing Figures | |||
COMF | |||
Single Entry Case Study 1 | |||
SECS1 | |||
Single Entry Case Study 2 | |||
SECS2 | |||
Single Entry Case Study 3 | |||
SECS3 | |||
Single Entry Case Study 4 | |||
SECS4 | |||
Single Entry Case Study 5 | |||
SECS5 | |||
Single Entry Case Study 6 | |||
SECS6 | |||
Single Entry Case Study 7 | |||
SECS7 | |||
Single Entry Case Study 8 | |||
SECS8 | |||
Single Entry Case Study 9 | |||
SECS9 | |||
Single Entry Case Study 10 | |||
SECS10 | |||
Single Entry Case Study 11 | |||
SECS11 | |||
Single Entry Case Study 12 | |||
SECS1 | |||
Single Entry Case Study 13 | |||
SECS2 | |||
Computation of Total Purchases Case Study | |||
COTP | |||
Computation of Total Sales Case Study | |||
COTS | |||
Difference between Balance Sheet and Statement of Affairs | |||
2695 | |||
Methods of Ascertaining Profit or Loss | |||
2697 | |||
Computation of Profit Under Statement of Affairs Method | |||
2699 | |||
Ascertainment of Total Purchase | |||
2703 | |||
Case study - Ascertainment of Total Purchase | |||
2705 | |||
Ascertainment of Total Sales (with case study) | |||
2707 | |||
Calculate Closing Balances of Debtors and Creditors | |||
2709 | |||
Case Study: Ascertainment of Credit Sales | |||
4856 | |||
Case Study: Ascertainment of Total Sales | |||
4857 | |||
Double Entry System | |||
introduction to Traditional approach | |||
2367.mp4 | |||
golden rules of accounting | |||
2368.mp4 | |||
Application of Rules of Double Entry System | |||
2374.mp4 | |||
Double Entry System | |||
2376.mp4 | |||
Principles of Double Entry System | |||
2378.mp4 | |||
Analysis of Transactions for Passing Accounting Entries (Part 1) | |||
2379.mp4 | |||
Analysis of Transactions for Passing Accounting Entries (Part 2) | |||
2380.mp4 | |||
Analysis of Transactions for Passing Accounting Entries (Part 3) | |||
2381.mp4 | |||
Accounting Equation | |||
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 | |||
Important Terms of Accountancy | |||
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 | |||
Accounting Principles & Concepts | |||
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 | |||
Journalising Process | |||
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 | |||
Subsidiary Books covering Sales and Purchase Books | |||
Subsidiary Books need and advantage | |||
58 Subsidiary Books need and advantage | |||
Purchase Book | |||
59 Purchase Book | |||
Case Study on Purchase Book | |||
60 Case Study on Purchase Book | |||
Sales Book | |||
61 Sales Book | |||
Sales Book Case Study | |||
62a Sales Book Case Study | |||
Purchase Return and Sales Return Books | |||
Return Books | |||
63 Return Books | |||
Purchase Return Book | |||
64 Purchase Return Book | |||
Purchase Return Book Case Study | |||
65 Purchase Return Book Case Study | |||
Sales Return Book | |||
66 Sales Return Book | |||
Sales Return Book Case Study | |||
67 Sales Return Book Case Study | |||
Journal Book / Journal Proper | |||
Journal Proper | |||
73 Journal Proper | |||
Cash Book | |||
Cash Book | |||
1 Cash Book | |||
Kinds of Cash Book | |||
2 Kinds of Cash Book | |||
Single Column Cash Book | |||
3 Single Column Cash Book | |||
Case Study Single Column Cash Book | |||
4 Case Study Single Column Cash Book | |||
Double Column Cash Book with Disc Column | |||
5 Double Column Cash Book with Disc Column | |||
Case Study Double Column Cash Book with Discount Colum | |||
6 Case Study Double Column Cash Book with Discount Colum | |||
Double Colum Cash Book with Bank Column | |||
7 Double Column Cash Book Bank Column REVISED | |||
Case Study Double Column Cash Book with Bank Column | |||
8 Case Study Double Column Cash Book with Bank Column | |||
Key Points in Cash Book | |||
9 Key Points in Cash Book | |||
Triple Column Cash Book | |||
10 Triple Column Cash Book | |||
Case Study Triple Column Cash Book | |||
11 Case Study Triple Column Cash Book | |||
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 | |||
Capital & Revenue Items | |||
Introduction to Capital & Revenue Transaction | |||
4067 | |||
Consideration in determining Revenue & Capital Expenditure | |||
4068 | |||
Classification of Expenditure | |||
4069 | |||
Capital Expenditure | |||
4070 | |||
Revenue Expenditure | |||
4071 | |||
Deferred Revenue Expenditure | |||
4072 | |||
Difference between Capital, Revenue & Deferred Revenue Expenditure | |||
4073 | |||
Capital Receipt and Revenue Receipt | |||
4127 | |||
Difference between Capital Receipt and Revenue Receipt | |||
4128 | |||
Examples for Capital and Revenue Items | |||
4129 | |||
Case1 - Capital and Revenue Expenditure | |||
4130 | |||
Case2 to 4 - Capital and Revenue Expenditure | |||
4131 | |||
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-5 trial balance | |||
2416 | |||
case-6 trial balance | |||
2417 | |||
case-7 trial balance | |||
2418 | |||
case-8 trial balance | |||
2420 | |||
case-9trial balance | |||
2419 | |||
Final Accounts | |||
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 | |||
Balance sheet | |||
Introduction to Financial Statements | |||
1 Intr to FS | |||
Balance sheet format | |||
10-Balance-sheet-format | |||
General Instructions to Schedule III of Companies Act, 2013 | |||
2 Gen instru SIII | |||
General Instructions related to Assets and Liabilities | |||
3 GI A and L | |||
General Instructions related to Share Capital | |||
4 GI SC | |||
General Instructions related to Reserves and Surplus | |||
5 GI R and S | |||
General Instructions related to Long Term Borrowings | |||
6 GI LTB | |||
General Instructions related to Long Term Provision | |||
7 Long Term Provision | |||
General Instructions related to Short Term Borrowings | |||
8 STB | |||
General Instructions related to Other Current Liabilities | |||
9 Other CL | |||
General Instructions related to Tangible assets | |||
11-Tangible-assets | |||
General Instructions related to Intangible Assets | |||
12-Intangible-Assets | |||
General Instructions related to Non Current Investments | |||
13-Non-Current-Invt | |||
General Instructions related to Long term Loans and Advances | |||
14-Long-term-LA | |||
General Instructions related to Other Non Current Assets | |||
15-Other-NCA | |||
General Instructions related to Inventories | |||
16-Inventories | |||
General Instructions related to Trade Receivables | |||
17-Trade-Receivables | |||
General Instructions related to Cash and Cash Equivalents | |||
18-Cash-and-CE | |||
General Instructions related to Contingent liabilites and Commitments | |||
20-Cont-liab-and-commitment | |||
General Instructions related to Short term Loans and Advances | |||
20-Short-term-LA | |||
Profit and Loss Statement Format | |||
21-PL-Format | |||
General Instructions related to Profit and Loss Statement | |||
22-GI-PL |
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