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Item Details | Price |
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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
- Company Accounts
- Accounting for Partnership
- Accounting for Consignment
- Depreciation
- Bank Reconciliation Statement
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.
Company Accounts | |||
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 | |||
Accounting for Introduction to Partnership | |||
Partnership - Definition and Features | |||
2713 | |||
Accounting Rules in the absence of Partnership Deed | |||
2715 | |||
Difference between Fixed Capital and Fluctuating Capital Methods | |||
2718 | |||
Fixed Capital and Fluctuating Capital Methods | |||
2717 | |||
Accounting for Partnership - Admission of New Partner | |||
Introduction to Partnership | |||
1-Introduction-to-Partnership | |||
General Features of Partnership | |||
2-General-Features-of-Partnership | |||
Partnership Deed | |||
3-Partnership-Deed | |||
Capital Accounts of Partners | |||
4-Capital-Accounts-of-Partners | |||
Methods of Maintaingn Capital Accounts | |||
5-Methods-of-Maintaingn-Capital-Accounts | |||
Fixed Capital Method | |||
6-Fixed-Capital-Method | |||
Proforma for Fixed Capital Method | |||
7-Proforma-for-Fixed-Capital-Method | |||
Fluctuationg Capital Method and Proforma | |||
8-Fluctuationg-Capital-Method-and-Proforma | |||
Case Study on Fixed and Fluctuating Capital Method | |||
9-Case-Study-on-Fixed-and-Fluctuating-Capital-Method | |||
Distribution of Profits | |||
11-Distribution-of-Profits | |||
Interest on Capital | |||
12-Interest-on-Capital | |||
Case Study on Interest on Capital | |||
13-Case-study-on-Interest-on-Capital | |||
Drawings Account | |||
14-Drawings-Account | |||
Interest on Drawings | |||
15-Interest-on-Drawings | |||
Methods for Computing Interest on Drawings | |||
16-Methods-for-computing-Interest-on-Drawings | |||
Product Method for Interest on Drawings | |||
17-Product-Method-for-Interest-on-Drawings | |||
Case Study on Product Method | |||
18-Case-study-on-Product-Method | |||
Average Period Method | |||
19-Average-Period-Method | |||
Case study on Interest on Capital | |||
13-Case-study-on-Interest-on-Capital | |||
Case Study on Average Price Method | |||
20-Case-Study-Average-Period-Method | |||
Accounting treatment of Commission to Partners | |||
1 PSA1 | |||
Case Study Profit and Loss Appropriation Account with Commission | |||
2 PSA2 | |||
Case Study Profit and Loss Appropriation Account after Commission | |||
3 PSA3 | |||
Goodwill, supporting factors and methods | |||
4 PSA4 | |||
Goodwill Average Profit Method | |||
5 PSA5 | |||
Case Study 1 Goodwill Average Profit Method | |||
6 PSA6 | |||
Case Study 2 Goodwill Average Profit Method | |||
7 PSA7 | |||
Super Profit Method | |||
8 PSA8 | |||
Case Study Super Profit Method | |||
9 PSA9 | |||
Admission of New Partner | |||
10 PSA10 | |||
Adjustments in Accounting while admitting new partner | |||
11 PSA11 | |||
Recording of Capital of New Partner | |||
12 PSA12 | |||
New Profit Sharing Ratio and Sacrificing Ratio | |||
13 PSA13 | |||
Computation of New Profit Sharing Ratio Case Study 1 | |||
14 PSA14 | |||
Computation of Sacrificing Ratio Case Study 2 | |||
15 PSA15 | |||
Unequal Sacrifice of Old Partners Case Study 3 | |||
16 PSA16 | |||
Equal Sacrifice of Old Partners Case Study 4 | |||
17 PSA17 | |||
Entire Sacrifice by One Partner Only Case Study 5 | |||
18 PSA18 | |||
When new share of incoming partner not given-Compute New and Sacrifice Ratio -CS | |||
19 PSA19 | |||
Find Sacrificing Ratio when New Profit Sharing Ratio - Case Study | |||
20 PSA20 | |||
Revaluation of Assets and Liabilities | |||
21 PSA21 | |||
Accounting Entries to record Revaluation of Assets and Liabilities | |||
22 PSA22 | |||
Comrpehsive Case Study 1 - Revaluation Method and Balance Sheet | |||
23 PSA23 | |||
Comprehensive Case Study 2 - Revaluation Method and Balance Sheet | |||
24 PSA24 | |||
Transfer of Undistributed Profit or Loss | |||
25 PSA25 | |||
Transfer of Accumulated Reserve | |||
26 PSA26 | |||
Treatment of Goodwill and Revaluation Method | |||
27 PSA27 | |||
Case Study - Treatment of Goodwill and Revaluation Method | |||
28 PSA28 | |||
Case Study - Treatment of Goodwill, Undistributed Loss, Revaluation and Balance | |||
29 PSA29 | |||
Practice Problems Good Will Computation of Average Profit | |||
3427 | |||
Practice Problems Good Will Computation Maintenable Average Profit | |||
3428 | |||
Practice Problems Good Will Computation Using Super Profit | |||
3429 | |||
Practice Problems Goodwill Computation Using Capitalisation Method | |||
3430 | |||
Practice Problems Goodwill Computation by Capitalising Super Profit | |||
3431 | |||
Accounting for Partnership - Retirement of Partner | |||
Retirement of Partner - Introduction | |||
30 PSA30 | |||
Calculation of New Profit Ratio and Gaining Ratio - Introduction | |||
31 PSA31 | |||
Difference between Sacrificing Ratio and Gaining Ratio | |||
32 PSA32 | |||
Accounting for Partnership - Retirement of Partner | |||
Different scenarios in New Profit Sharing Ratio - Retirment | |||
33 PSA33 | |||
Calculation of New Profit and Gaining Ratio - No information about New Ratio | |||
34 PSA34 | |||
Calculation of New Profit and Gaining Ratio - Unequal Gain by Partners | |||
35 PSA35 | |||
Calculation of New Profit and Gaining Ratio - Equal Gain by Partners | |||
36 PSA36 | |||
Calculation of New Profit and Gaining Ratio - Entire Gain by One Partner | |||
37 PSA37 | |||
Calculation of Gaining Ratio when New Ratio is given | |||
38 PSA38 | |||
Revaluation of Assets and Liabilities - Retirement | |||
39 PSA39 | |||
Accounting entries for revaluation of assets and liabilities - retirement | |||
40 PSA40 | |||
Accounting entries for transfer of undistributed profit or loss | |||
41 PSA41 | |||
Accounting entries for undistributed Profit or Loss - Retirement | |||
42 PSA42 | |||
Transfer of Accumulated Reserve at Retirement | |||
43 PSA43 | |||
Treatment of Goodwill at Retirement | |||
44 PSA44 | |||
Case Study - Treatment of Goodwill at Retirement | |||
45 PSA45 | |||
Settlement of Claim of the retiring Partner | |||
46 PSA46 | |||
Case Study - Settlement of Claim of Retiring Partner | |||
47 PSA47 | |||
Comprehensive Case Study - Revaluation, Balance Sheet on Retirement | |||
48 PSA48 | |||
Accounting for Consignment | |||
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 | |||
Depreciation | |||
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 | |||
Straight Line Method of Depreciation - Problem 2 | |||
4115 | |||
Straight Line Method of Depreciation - Problem 3 | |||
4116 | |||
Straight Line Method of Depreciation - Problem 3 | |||
4117 | |||
Merits and Limitations of Straight Line Method of Depreciation | |||
4118 | |||
Debit note & Credit note | |||
Debit and Credit Notes | |||
32 Debit and Credit Notes | |||
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 |
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