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| Item Details | Price | ||
|---|---|---|---|
Advanced Accounting A Complete Study12Month
Instructor: CA N Raja
Validity Period: 365 days
₹1499 including 18% GST
No Description Available
| Chapter 1 - Branch Accounts | |||
| Welcome Lecture | |||
| 2457.mp4 | |||
| Introduction to Branch Accounts | |||
| 5-IBA.mp4 | |||
| Dependent Branches and Features | |||
| 1 DBF.mp4 | |||
| Accounting for dependents branches | |||
| 2460.mp4 | |||
| Debtors system in branch accounts | |||
| 2461.mp4 | |||
| Accounting Entries Debtors System | |||
| 4 AEDS.mp4 | |||
| Dependent Branches Problem 1 | |||
| 5 DBP1.mp4 | |||
| Dependent Branches Problem 2 | |||
| 6 DBP2.mp4 | |||
| Dependent Branches Problem 3 | |||
| 8 DBP3.mp4 | |||
| Dependent Branches Problem 4 | |||
| 9 DBP4.mp4 | |||
| Dependent Branches Problem 5 | |||
| 10 DBP5.mp4 | |||
| Goods invoiced at SP to Branches & Its Accounting Aspects | |||
| 11 GISPAA.mp4 | |||
| Dependent Branches Problem 6 (invoice @ SP) | |||
| 12 DBP6.mp4 | |||
| Dependent Branches Problem 7 (invoice @ SP) | |||
| 13 DBP7.mp4 | |||
| Dependent Branches Problem 8 (invoice @ SP) | |||
| 14 DBP8.mp4 | |||
| Case Study Branch Account Gross Profit | |||
| 805-cfa805-illus9-8.23.mp4 | |||
| Stock and Debtors system | |||
| 15 SDS.mp4 | |||
| Problem 9 Stock and Debtors System | |||
| SDS9.mp4 | |||
| Problem 10 Stock and Debtors System | |||
| 17 SDS10.mp4 | |||
| Problem 11 stock and Debtors System | |||
| 18 SDS11.mp4 | |||
| Final Accounts Method | |||
| 19 fam.mp4 | |||
| Problem 12 Branch Trading & P&L A/c (cost) | |||
| 20 famp1.mp4 | |||
| Problem 13 Branch Trading A/c (Invoice Price) | |||
| 21 famp2.mp4 | |||
| Problem 14 Branch Trading P&L A/c (Invoice Price) | |||
| 22 famp3.mp4 | |||
| Case Study Debtors method and Final Accounts | |||
| 807-cfa807-illu11pm-8.26.mp4 | |||
| Problem 15 on stock and Debtors system | |||
| 23 PSDS.mp4 | |||
| Problem 16 Stock and Debtors System | |||
| 24 PSDS16.mp4 | |||
| Case Study Stock & Debtors Method | |||
| 806 cfa806 illus10 sm 8.24.mp4 | |||
| Whole Sale Branch system | |||
| 25 wsbs.mp4 | |||
| Problem 17 Whole Sale Branch system | |||
| 26 P17WSBS.mp4 | |||
| Problem 18 Whole Sale Branch system | |||
| 27 p18wsbs.mp4 | |||
| Problem 19 Whole Sale Branch system | |||
| 28 P19WSBS.mp4 | |||
| Independent Branches Introduction | |||
| 29 ibi.mp4 | |||
| Independent Branches Accounting Entry Part 1 | |||
| 30 ibi1.mp4 | |||
| Independent Branches Accounting Entry Part 2 | |||
| 31 ibi2.mp4 | |||
| Independent Branches Problem 20 | |||
| 32 ibi4.mp4 | |||
| Independent Branches Problem 21 | |||
| 33 ibi5.mp4 | |||
| Independent Branches Problem 22 | |||
| 34 ibi6.mp4 | |||
| Independent Branches Problem 23 | |||
| 35 ibi7.mp4 | |||
| Incorporation of Branch Trial Balance | |||
| 36 ibt.mp4 | |||
| Incorporation of Branch Trial Balance Problem 24 | |||
| 37 ibt2.mp4 | |||
| How to Close Books of Branches | |||
| 38 ibt3.mp4 | |||
| Closure of Branch books Problem 25 | |||
| ibt4.mp4 | |||
| Closure of Branch books Problem 26 | |||
| 40 ibt5.mp4 | |||
| Closure of Branch books Problem 27 | |||
| 41 ibt6.mp4 | |||
| Integral and Non Integral Foregin Branch | |||
| 2463.mp4 | |||
| Indicators of Non Integral Foreign Operation | |||
| 809 cfa809.mp4 | |||
| Techniques for Foreign Currency Translation Integral Foreign Operation | |||
| 810 cfa810.mp4 | |||
| Techniques for Foreign Currency Translation Non Integral Foreign Operation | |||
| 2464.mp4 | |||
| Case 1 Integral Foreign Operation Trial Balance | |||
| 812 cfa812.mp4 | |||
| Case 2 Integral Foreign Operation P&L and Balance Sheet | |||
| 813 cfa813.mp4 | |||
| Chapter 2 - Departmental Accounts | |||
| Departmental Accounts Introduction | |||
| 2465.mp4 | |||
| Apportionment of Expenses | |||
| 43 da2.mp4 | |||
| Departmental Accounts Problem 1 | |||
| 44 da3.mp4 | |||
| Departmental Accounts Problem 2 | |||
| 45 da4.mp4 | |||
| Inter Departmental Transfers | |||
| 46 da5.mp4 | |||
| Inter Departmental Transfers Problem 3 | |||
| 47 da6.mp4 | |||
| Inter Departmental Transfers Problem 4 | |||
| 48 da7.mp4 | |||
| Inter Departmental Transfers Problem 5 | |||
| 49 da8.mp4 | |||
| Inter Departmental Transfers Problem 6 | |||
| 50 da9.mp4 | |||
| Departmental Accounts Problem 7 | |||
| 10 DPA10.mp4 | |||
| Departmental Accounts Problem 8 | |||
| DPA11.mp4 | |||
| Departmental Accounts Problem 9 | |||
| 12 DPA12.mp4 | |||
| Case Study Departmental Trading and P&L Account | |||
| 814 cfa814.mp4 | |||
| Case Study Departmental Trading and P&L Account (with Stock Adjustment and Profi | |||
| 815 cfa815.mp4 | |||
| Chapter 3 - Self Balancing Ledger | |||
| Introduction to Self Balancing Ledger System | |||
| 4 sb4.mp4 | |||
| Self Balancing Ledger Problem 1 | |||
| 1 sb1.mp4 | |||
| Self Balancing Ledger Problem 2 | |||
| 2 sb2.mp4 | |||
| Self Balancing Ledger Problem 3 | |||
| 3 sb3.mp4 | |||
| Contra Transactions | |||
| 5 sb5.mp4 | |||
| Entries to be Passed in Credit purchase | |||
| 6 sb6.mp4 | |||
| Self Balancing Ledger Problem 4 | |||
| 7 sb7.mp4 | |||
| Transfer entries | |||
| 8 sb8.mp4 | |||
| self Balancing Ledger Problem 5 | |||
| 9 sb9.mp4 | |||
| self Balancing Ledger Problem 6 | |||
| 10 sb10.mp4 | |||
| self Balancing Ledger Problem 7 | |||
| 11 sb11.mp4 | |||
| Chapter 4 - Accounting for Consignment | |||
| Consignment Accounting Introduction | |||
| 1 ca1.mp4 | |||
| Accountiong Aspects in Consignment | |||
| 2 ca2.mp4 | |||
| Accounting Entries in books of consignor | |||
| 3 ca3.mp4 | |||
| Consignment Accounting Problem 1 | |||
| 4 ca4.mp4 | |||
| Consignment Accounting Problem 2 | |||
| 5 ca5.mp4 | |||
| Consignment Accounting Problem 3 | |||
| 6 ca6.mp4 | |||
| Accounting Entries in the Book of Consignee | |||
| 7 ca7.mp4 | |||
| Consignment Account Problem 4 | |||
| ca8.mp4 | |||
| Consignment Account Problem 5 (Goods Lost in Fire) | |||
| 9 ca9.mp4 | |||
| Consignment Account Problem 6 | |||
| 10 ca10.mp4 | |||
| Normal Loss | |||
| 11 ca11.mp4 | |||
| Consignment Problem 7 with Normal Loss | |||
| ca12.mp4 | |||
| Consignment Problem 8 Computation of Cost and Invoice Price | |||
| 13 ca13.mp4 | |||
| Consignment Problem 9 Computation of Profit Percentage on Cost and Selling Price | |||
| 14 ca14.mp4 | |||
| Consignment Problem 10 Computation of Invoice Value of Goods Sent Out | |||
| ca15.mp4 | |||
| Consignment Problem 11 Computation of Abnormal Loss | |||
| 16 ca16.mp4 | |||
| Consignment Problem 12 With Del Credre Commission and Bad Debts | |||
| 17 ca17.mp4 | |||
| Consignment Problem 13 Computation of Commission | |||
| 18 ca18.mp4 | |||
| Consignment Problem 14 Computation of Commission | |||
| 19 ca19.mp4 | |||
| Consignment Problem 15 Computation of Stock Reserve | |||
| 20 ca20.mp4 | |||
| Chapter 5 - Accounting for Joint Venture | |||
| Joint Venture Introduction | |||
| 2513.mp4 | |||
| Separate set of Books Method | |||
| 17 jv2.mp4 | |||
| Problem 1 Separate set of Books Method | |||
| 18 jv3.mp4 | |||
| Problem 2 Separate set of Books Method | |||
| 19 jv4.mp4 | |||
| No Separate Set of Books Maintained | |||
| jv5.mp4 | |||
| Problem 1 No Separate Set of Books Maintained | |||
| 21 jv6.mp4 | |||
| Problem 2 No Separate Set of Books Maintained | |||
| 22 jv7.mp4 | |||
| Memorandum Joint Venture A/c Method | |||
| 23 jv8.mp4 | |||
| Problem 1 Memorandum Joint Venture A/c Method | |||
| 24 jv9.mp4 | |||
| Chapter 6 - Accounting for Investments | |||
| Investment Accounting | |||
| 4 ia4.mp4 | |||
| Problem 1 Investment Accounting | |||
| 5 ia5.mp4 | |||
| Problem 2 Investment Accounting | |||
| 6 ia6.mp4 | |||
| Problem 3 Investment Accounting | |||
| 7 ia7.mp4 | |||
| Accounting for Fixed Investment Securities | |||
| 1 ia1.mp4 | |||
| Problem 4 Accounting for Fixed Investment Securities | |||
| ia3.mp4 | |||
| Problem 5 Accounting for Fixed Investment Securities | |||
| 2 IA2.mp4 | |||
| Chapter 7 - Accounting for Insurance Claims | |||
| Insurance Claim Problem 1 | |||
| 8 ic1.mp4 | |||
| Insurance Claim Problem 2 | |||
| 9 ic2.mp4 | |||
| Insurance Claim Problem 3 | |||
| 10 ic3.mp4 | |||
| Insurance Claim Problem 4 | |||
| 11 ic4.mp4 | |||
| Insurance Claim for loss of Profit Part 1 | |||
| 12 ic5.mp4 | |||
| Insurance Claim for loss of Profit Part 2 | |||
| 13 ic6.mp4 | |||
| Insurance Claim for loss of Profit Problem 1 | |||
| 14 ic7.mp4 | |||
| Insurance Claim for loss of Profit Problem 2 | |||
| 15 ic8.mp4 | |||
| Chapter 8 - Accounting for Bills of Exchange | |||
| Introduction to Bills of Exchange | |||
| 1 be1.mp4 | |||
| Accounting Aspects in Bills of Exchange | |||
| 2 be2.mp4 | |||
| Methods of Drawing Bills of exchnage | |||
| be3.mp4 | |||
| Computation of Bill Due Date | |||
| 4 be4.mp4 | |||
| Endorsement of Bill of Exchange | |||
| 5 be5.mp4 | |||
| Problem on Endorsement of Bill of Exchange | |||
| 6 be6.mp4 | |||
| Discounting of Bill | |||
| 7 be7.mp4 | |||
| Problem on Discounting of Bill | |||
| 8 be8.mp4 | |||
| Retirement of Bill | |||
| 9 be9.mp4 | |||
| Problem on Retirement of Bill | |||
| 10 be10.mp4 | |||
| Dishonour of Bill | |||
| 11 be11.mp4 | |||
| Problem on Dishonour of Bill | |||
| 12 be12.mp4 | |||
| Dishonour of Bill - Different Scenarios | |||
| be13.mp4 | |||
| Renewal of Bill of Exchange | |||
| 14 be14.mp4 | |||
| Problem 1 on Renewal of Bill of Exchange | |||
| 15 be15.mp4 | |||
| Problem 2 on Renewal of Bill of Exchange | |||
| 16 be16.mp4 | |||
| Insolvency of Customer | |||
| 17 be17.mp4 | |||
| Problem on Insolvency of Customer | |||
| 18 be18.mp4 | |||
| Chapter 9 - Accounting for Sale of Goods on Approval / Return Basis | |||
| Introduction to Sale on Approval or Return Basis | |||
| 1 SA1.mp4 | |||
| Method I Sale on Approval and Problem | |||
| 2 SA2.mp4 | |||
| Method II Sale on Approval and Problem | |||
| 3 SA3.mp4 | |||
| Method I Sale on Approval and Problem 2 | |||
| 4 SA4.mp4 | |||
| Method I Sale on Approval and Problem 3 | |||
| 5 SA5.mp4 | |||
| Method I Sale on Approval and Problem 4 | |||
| 6 SA6.mp4 | |||
| Method I Sale on Approval and Problem 5 | |||
| 7 SA7.mp4 | |||
| Method I Sale on Approval and Problem 6 | |||
| 8 SA8.mp4 | |||
| Chapter 10 - Depreciation Accounting | |||
| Depreciation Introduction | |||
| 1 da1.mp4 | |||
| Straight Line Method of Depreciation | |||
| 2 da2.mp4 | |||
| Problem 1 Straight Line Method of Depreciation | |||
| 3 da3.mp4 | |||
| Problem 2 Straight Line Method of Depreciation | |||
| 4 da4.mp4 | |||
| Machine Hour Depreciation Method and Problem | |||
| 5 da5.mp4 | |||
| Production Units Method of Depreciation and Problem | |||
| 6 da6.mp4 | |||
| Depletion Method of Depreciation and Problem | |||
| 7 da7.mp4 | |||
| Written Down Value Method | |||
| 8 DA8.mp4 | |||
| Chapter 11 - Average Due Date | |||
| Average Due Date Introduction | |||
| 5 ADD5.mp4 | |||
| Due Date | |||
| 6 ADD6.mp4 | |||
| Types of Problems | |||
| 7 ADD7.mp4 | |||
| Average Due Date Problem 1 | |||
| 1 ADD1.mp4 | |||
| Average Due Date Problem 2 | |||
| 2 ADD2.mp4 | |||
| Average Due Date Problem 3 | |||
| 3 ADD3.mp4 | |||
| Average Due Date Problem 5 | |||
| 4 ADD4.mp4 | |||
| Chapter 12 - Account Current | |||
| Introduction to Account Current | |||
| 2 ACC2.mp4 | |||
| Account Current Problem 1 | |||
| ACC1.mp4 | |||
| Product Method | |||
| 3 ACC3.mp4 | |||
| Account Current Problem 2 Product Method | |||
| 4 ACC4.mp4 | |||
| Account Current Problem 3 Forward Method | |||
| 5 ACC5.mp4 | |||
| Account Current Problem 4 Backward Method | |||
| 6 ACC6.mp4 | |||
| Account Current Problem 5 Interest Method | |||
| 7 ACC7.mp4 | |||
| Account Current Problem 6 Product Method | |||
| 8 ACC8.mp4 | |||
| Red Ink Interest Method | |||
| 9 ACC9.mp4 | |||
| Account Current Problem 7 Red Ink Interest Method | |||
| 10 ACC10.mp4 | |||
| Account Current Problem 8 Different Interest Rates | |||
| 11 ACC11.mp4 | |||
| Chapter 13 - Accounting For Construction Contract | |||
| Construction Contract and its Type | |||
| 2471.mp4 | |||
| Objectives of Accounting for Construction Contract | |||
| 2 coc2.mp4 | |||
| Applicability of AS7 | |||
| 3 coc3.mp4 | |||
| Measurement of Contract Revenue | |||
| 4 coc4.mp4 | |||
| Contract Costs - Inclusion and Exclusions | |||
| 5 coc5.mp4 | |||
| Basic Principles of Recognition of Revenue and Expenses | |||
| 6 coc6.mp4 | |||
| Composition of Contract Revenue | |||
| 7 coc7.mp4 | |||
| Provision for Expected Losses | |||
| 8 coc8.mp4 | |||
| Effect of change in estimate in Construcition Contract | |||
| 9 coc9.mp4 | |||
| Accounting Disclosures by Construction Contractors as per AS 7 | |||
| 10 coc10.mp4 | |||
| Contract Accounting Case Study 1 | |||
| 11 coc11.mp4 | |||
| Contract Accounting Case Study 2 | |||
| 12 coc12.mp4 | |||
| Contract Accounting Case Study 3 | |||
| 13 coc13.mp4 | |||
| Chapter 14 - Revenue Recognition | |||
| Revenue Recognition - Introduction | |||
| 1 rr1.mp4 | |||
| Item excluded in Revenue Definition | |||
| 2 rr2.mp4 | |||
| Timing of Revenue Recognition | |||
| 3 rr3.mp4 | |||
| Conditions of Revenue Recognition | |||
| 4 rr4.mp4 | |||
| Revenue Recognition when goods are sold subject to conditions | |||
| 5 rr5.mp4 | |||
| Revenue from Rendering of service | |||
| 6 rr6.mp4 | |||
| Special Treatment of Revenue Recognition | |||
| 7 rr7.mp4 | |||
| When Revenue from sale of goods can berecognised? | |||
| 9 rr9.mp4 | |||
| Treatment of interdepartmental Transfer | |||
| 8 rr8.mp4 | |||
| Revenue Recognition Case Study 1 | |||
| 10 rr10.mp4 | |||
| Revenue Recognition Case Study 2 | |||
| 11 rr11.mp4 | |||
| Revenue Recognition Case Study 3 | |||
| 12 rr12.mp4 | |||
| Revenue Recognition Case Study 4 | |||
| 13 rr13.mp4 | |||
| Revenue Recognition Case Study 5 | |||
| 14 rr14.mp4 | |||
| Revenue Recognition Case Study 6 | |||
| 15 rr15.mp4 | |||
| Revenue Recognition Case Study 7 | |||
| 16 rr16.mp4 | |||
| Revenue Recognition Case Study 8 | |||
| 17 rr17.mp4 | |||
| Chapter 15 - Accounting for Computer Software | |||
| Introduction to Computer Software Accounting | |||
| 1 csa1.mp4 | |||
| Software Acquired for Internal Use | |||
| csa2.mp4 | |||
| Internally Generated Computer Software | |||
| 3 csa3.mp4 | |||
| Chapter 16 - Accounting for Banking Companies. | |||
| Introduction -Banking | |||
| abc1.mp4 | |||
| Banking, Banking Companies & Exceptions | |||
| abc2.mp4 | |||
| Important Provisions of Banking Regulation Act | |||
| abc3.mp4 | |||
| Important Provisions of Banking Regulation Act Part 2 | |||
| 4 abc4.mp4 | |||
| Banks Book Keeping System | |||
| 5 abc5.mp4 | |||
| Chapter 17 - Accounting For Hospitals | |||
| Introduction Accounting for Hospitals | |||
| 1 afh1.mp4 | |||
| Expenses Recognitionby Hospitals | |||
| 2 afh2.mp4 | |||
| Allocation of Revenue | |||
| 3 afh3.mp4 | |||
| Realisation of Revenue | |||
| 4 afh4.mp4 | |||
| Chapter 18 - Accounting for Royalti | |||
| What is Royalty? | |||
| 2472.mp4 | |||
| What is Minimum Rent / Dead Rent in Royalty? | |||
| 4 RA4.mp4 | |||
| Short workings / Excess Workings and Ground Rent | |||
| 5 RA5.mp4 | |||
| Recoupment of Shortworkings | |||
| 6 RA6.mp4 | |||
| Accounting treatment of Shortworkings | |||
| 8 RA8.mp4 | |||
| Accounting entries in the books of lessee / licencee | |||
| 7 RA7.mp4 | |||
| Case Study 1 - Royalty Account - with Shortworking Adjustments | |||
| 1 RA1.mp4 | |||
| Case Study 2 - Royalty Account -with Shortworking Adjustments | |||
| 2 RA2.mp4 | |||
| Chapter 19 - Accounting for Hire Purchase Transactions | |||
| Hire Purchase and Installment sale | |||
| 1 hp1.mp4 | |||
| situation I - When Rate of Interest, Cash Price & Interest given | |||
| 2 hp2.mp4 | |||
| Situation II-When Rate of Int. & Inst. given but cash price not given | |||
| 3 hp3.mp4 | |||
| Situation III-When only Inst. are given but cash price & rate of Int. not given | |||
| 4 hp4.mp4 | |||
| Situation IV-Ref. to annuity table,rate of Int.&inst. given but not cash price | |||
| 5 hp5.mp4 | |||
| Accounting Treatment in Hire Purchaser Books | |||
| 6 hp6.mp4 | |||
| Accounting effect of HP default and Repossession | |||
| 7 hp7.mp4 | |||
| Case Study - Hire Purchase Default and Repossession | |||
| 8 hp8.mp4 | |||
| Case Study - Hire Purchase Default and Partial Repossession | |||
| 9 hp9.mp4 | |||
| Chapter 20 - Inventory Valuation | |||
| Introduction to Inventory | |||
| 1-Introduction-to-Inventory.mp4 | |||
| Significance of Inventory Valuation | |||
| 2-Significance-of-Inventory-Valuation.mp4 | |||
| Valuation of Inventory | |||
| 3-Valuation-of-Inventory.mp4 | |||
| Components of Cost | |||
| 4-Components-of-Cost.mp4 | |||
| Exclusion from Cost | |||
| 5-Exclusion-from-Cost.mp4 | |||
| Net Realisable Value | |||
| 6-Net-Realisable-Value.mp4 | |||
| Techniques for Inventory Valuation | |||
| 7-Techniques-for-Inventory-Valuation.mp4 | |||
| Specific Identification Method | |||
| 8-Specific-Identification-Method.mp4 | |||
| FIFO Method of Valuation | |||
| FIFO-Method-of-Valuation.mp4 | |||
| LIFO Method of Valuation | |||
| 10-LIFO-Method.mp4 | |||
| Case Study for FIFO Method | |||
| 11-Case-Study-for-FIFO-Method.mp4 | |||
| Case Study FIFO Method | |||
| 1 INV1.mp4 | |||
| Simple Average Price Method | |||
| 12-Simple-Average-Price-Method.mp4 | |||
| Case Study Average Price Method | |||
| 2 INV2.mp4 | |||
| Weighted Average Price Method | |||
| 13-Weighted-Average-Price-Method.mp4 | |||
| Case Study on Simple Average and Weighted Average Method | |||
| 14-Case-Study-on-Simple-Avg-and-Weighted-Avg-Method.mp4 | |||
| Case Study Weighted Average Price Method | |||
| 3 INV3.mp4 | |||
| Case Study Weighted Average Price Method Inventory Ledger | |||
| 4 INV4.mp4 | |||
| Retail or Adjusted Selling Price Method | |||
| 15-Retail-or-Adjusted-Selling-Price-Method.mp4 | |||
| Case Study on Retail or Adjusted Selling Price Method | |||
| 16-Case-study-on-Retail-or-Adjusted-SP-Method.mp4 | |||
| Case Study 1 Adjusted Selling Price Method | |||
| 5 INV5.mp4 | |||
| Case Study 2 Adjusted Selling Price Method | |||
| 6 INV6.mp4 | |||
| Chapter 21 - Final Accounts of Sole Proprietors | |||
| Introduction to Final Accounts of Sole Proprietors | |||
| 1 FASP1.mp4 | |||
| Introduction to Final Accounts of Non Manufacturing Entities | |||
| 2 FASP2.mp4 | |||
| Income Statement and Position Statement | |||
| 3 FASP3.mp4 | |||
| Preparation of Final Accounts - fundamental aspects | |||
| 4 FASP4.mp4 | |||
| Inter-relationship between two statements | |||
| 5 FASP5.mp4 | |||
| Matching Principle | |||
| 6 FASP6.mp4 | |||
| Exceptions to Matching Principle | |||
| 7 FASP7.mp4 | |||
| Trading Account | |||
| 8 FASP8.mp4 | |||
| Trading Account Items | |||
| 9 FASP9.mp4 | |||
| Closing entries in Trading Account | |||
| 10 FASP10.mp4 | |||
| Trading Account Case Study 1 | |||
| 11 FASP11.mp4 | |||
| Trading Account Closing Entries Case Study 2 | |||
| 12 FASP12.mp4 | |||
| Profit and Loss Account | |||
| 13 FASP13.mp4 | |||
| Treatment of Specific items | |||
| 14 FASP14.mp4 | |||
| Closing entries related to Profit and Loss account | |||
| 15 FASP15.mp4 | |||
| Profit and Loss Account Case Study 2 | |||
| 16 FASP16.mp4 | |||
| Adjustments in Final Accounts | |||
| 17 FASP17.mp4 | |||
| Provision for Doubtful Debts Case Study 4 | |||
| 18 FASP18.mp4 | |||
| Other Adjustments in Final Accounts | |||
| 19 FASP19.mp4 | |||
| Abnormal Loss of Inventory by accident or fire | |||
| 20 FASP20.mp4 | |||
| Goods Sent on Approval Basis | |||
| 21 FASP21.mp4 | |||
| Goods used other than for Sale | |||
| 22 FASP22.mp4 | |||
| Accounting Entry for Sales Tax | |||
| 23 FASP23.mp4 | |||
| Commission based on Profit | |||
| 24 FASP24.mp4 | |||
| Preparation of Final Accounts - Case Study 5 | |||
| 25 FASP25.mp4 | |||
| Arrangements of Assets and Liabilities | |||
| 26 FASP26.mp4 | |||
| Classifications of Assets and Liabilities | |||
| 27 FASP27.mp4 | |||
| Preparation of Balance Sheet - Case Study 6 | |||
| 28 FASP28.mp4 | |||
| Preparation of Revised P&L and Balance Sheet - Case Study 7 | |||
| FASP29.mp4 | |||
| Determination of Outstanding Salaries and related adjustments | |||
| 30 FASP30.mp4 | |||
| Opening Entry and Case Study | |||
| 31 FASP31.mp4 | |||
| Provisions and Reserves | |||
| 32 FASP32.mp4 | |||
| Provisions and Reserves Case Study 8 | |||
| 33 FASP33.mp4 | |||
| Final Accounts of Manufacturing Entities - Introduction | |||
| 34 FASP34.mp4 | |||
| Manufacturing Cost | |||
| 35 FASP35.mp4 | |||
| Direct Manufacturing Expenses | |||
| 36 FASP36.mp4 | |||
| Indirect Manufacturing Expenses | |||
| 37 FASP37.mp4 | |||
| By Products | |||
| 38 FASP38.mp4 | |||
| Structure of Manufacturing Account | |||
| 39 FASP39.mp4 | |||
| Manufacturing Account Case Study 8 | |||
| 40 FASP40.mp4 | |||
| Manufacturing Account Case Study 9 | |||
| 41 FASP41.mp4 | |||
| Chapter 22 - Accounting for Not-for-Profit Organisations | |||
| Introduction to Accounting for Non Profit Organisations | |||
| 1 NPO1.mp4 | |||
| Nature of Receipts and Payment Account | |||
| 2 NPO2.mp4 | |||
| Case 1 Receipts and Payment Account | |||
| 3 NPO3.mp4 | |||
| Income and Expenditure Account | |||
| 4 NPO4.mp4 | |||
| Main Sources of Income | |||
| 5 NPO5.mp4 | |||
| Difference between Receipts and Payments Account | |||
| 6 NPO6.mp4 | |||
| Preparation of Income and Expenditure Account from Receipts and Payments Account | |||
| 7 NPO7.mp4 | |||
| Case 2 Subscription Accounting in Income and Expenditure Account | |||
| 8 NPO8.mp4 | |||
| Case 3 Salaries Accounting in Income and Expenditure Account | |||
| 9 NPO9.mp4 | |||
| Accounting treatment of Donations | |||
| 10 NPO10.mp4 | |||
| Accounting treatment of Entrance and Admission Fees | |||
| Untitled.mp4 | |||
| Accounting for Subscriptions | |||
| 12 NPO12.mp4 | |||
| Accounting for life members fees | |||
| 13 NPO13.mp4 | |||
| Case 4 Preparation of Income and Expenditure Account and Balance Sheet | |||
| 14 NPO14.mp4 | |||
| Case 5 Preparation of Income and Expenditure Account and Balance Sheet | |||
| 15 NPO15.mp4 | |||
| Case 6 Preparation of Receipts and Payment Account and Subscription Account | |||
| NPO16.mp4 | |||
| Problem-1 Receipts and Payments | |||
| 2520.mp4 | |||
| Problem -2 Subscription and Related Ledgers | |||
| Problem -3 Salary Account and Related Ledgers | |||
| Chapter 23 - Advanced Partnership Accounts | |||
| Partnership and Appropriation of Profits | |||
| 9 CFA9.mp4 | |||
| Fixed Capital and Fluctuating Capital | |||
| 10 CFA10.mp4 | |||
| Appropriation of Profits | |||
| 11 CFA11.mp4 | |||
| Fixed Capital and Fluctuating Capital Format | |||
| 12 CFA12.mp4 | |||
| Case 1 Fixed and Fluctuating Capital Method | |||
| 13 CFA13.mp4 | |||
| Difference between Fixed Capital and Fluctuating Capital Method | |||
| 14 CFA14.mp4 | |||
| Case 2 Fluctuating Capital Method | |||
| 15 CFA15.mp4 | |||
| Case 3 Fixed Capital Method | |||
| CFA16.mp4 | |||
| Accounting Treatment for Interest on Capital | |||
| 17 CFA17.mp4 | |||
| Case 4 Interest on Capital | |||
| 18 CFA18.mp4 | |||
| Calculation of Interest on Drawings | |||
| 19 CFA19.mp4 | |||
| Case 1 Interest on Drawings | |||
| 20 CFA20.mp4 | |||
| Case 2 Comprehensive Case Study Interest on Drawings and other adjustments | |||
| 21 CFA21.mp4 | |||
| Case 3 Interest on Drawings uniformly at the end of every quarter | |||
| 22 CFA22.mp4 | |||
| Case 4 Interest on Drawings and Adjustment Entry | |||
| CFA23.mp4 | |||
| Case 5 Adjustment for Wrong Distribution of Profits | |||
| 24 CFA24.mp4 | |||
| Guaranteed Partnership - Guarantee by One Partner | |||
| 25 CFA25.mp4 | |||
| Case 6 Guarantee by One Partner | |||
| 26 CFA26.mp4 | |||
| Guarantee given by Firm | |||
| 27 CFA27.mp4 | |||
| Case 7 Guarantee by Firm | |||
| 28 CFA28.mp4 | |||
| Case 8 Cross Guarantee | |||
| 29 CFA29.mp4 | |||
| Case 9 Guarantee by One Partner | |||
| 30 CFA30.mp4 | |||
| Case 10 Guarantee with retrospective effect | |||
| 31 CFA31.mp4 | |||
| Adjustments at the time of admission of new partner | |||
| 32 CFA32.mp4 | |||
| Adjustments regarding Profit Sharing Ratio and Case Study 11 | |||
| 33 CFA33.mp4 | |||
| Adjustments regarding Profit Sharing Ratio and Case Study 12 | |||
| 34 CFA34.mp4 | |||
| Sacrifice only by few Partners and New Profit Sharing Ratio Case Study 13 | |||
| 35 CFA35.mp4 | |||
| Adjustment regarding Valuation of Assets and Liabilities - Revaluation Method | |||
| 36 CFA36.mp4 | |||
| Adjustment regarding Valuation of Assets & Liabilities-Memorandum Revaluatio Mtd | |||
| 37 CFA37.mp4 | |||
| Goodwill | |||
| 38 CFA38.mp4 | |||
| Various Scenarios for Accounting treatment of Goodwill | |||
| 39 CFA39.mp4 | |||
| Valuation methods of Inherent Goodwill | |||
| 40 CFA40.mp4 | |||
| Average Profits Method | |||
| 41 CFA41.mp4 | |||
| Super Profits Method | |||
| 42 CFA42.mp4 | |||
| Capitalisation of Profits Method | |||
| 43 CFA43.mp4 | |||
| Annuity Method | |||
| 44 CFA44.mp4 | |||
| Valuation of Goodwill Case Study 14 | |||
| 45 CFA45.mp4 | |||
| Valuation of Goodwill Super Profit Method Case Study 15 | |||
| 46 CFA46.mp4 | |||
| New Partner cannot pay premium and Goodwill account is raised Case 16 | |||
| 47 CFA47.mp4 | |||
| New Partner pays for Goodwill but Goodwill appearing in Balance Sheet in Full Va | |||
| 48 CFA48.mp4 | |||
| Premium for Goodwill Paid Privately Case 18 | |||
| 49 CFA49.mp4 | |||
| Premium for Goodwill in True Sense | |||
| 50 CFA50.mp4 | |||
| Adjustment for Accumulated Profits / Losses | |||
| 51 CFA51.mp4 | |||
| Adjustment Regarding Capital | |||
| 52 CFA52.mp4 | |||
| Case 19 Adjustment Regarding Capital | |||
| 53 CFA53.mp4 | |||
| Case 20 Adjustment Regarding Capital | |||
| 54 CFA54.mp4 | |||
| Case 21 Adjustment Regarding Capital | |||
| 55 CFA55.mp4 | |||
| Case 22 Adjustment Regarding Capital using Memorandum Revaluation A/c | |||
| 56 CFA56.mp4 | |||
| Case 23 Adjustment Regarding Capital | |||
| 57 CFA57.mp4 | |||
| Retirment of Partner | |||
| 58 CFA58.mp4 | |||
| Case 24 Retirment of Partner | |||
| 59 CFA59.mp4 | |||
| Rights to Share of Profit after Retirment | |||
| 60 CFA60.mp4 | |||
| Case 25 Right to Share of Profit after Retirement | |||
| 61 CFA61.mp4 | |||
| Case 26 Right to Share of Profit after Retirement | |||
| CFA62.mp4 | |||
| Death of Partner and Accounting Implications | |||
| 63 CFA63.mp4 | |||
| Accounting treatment for Joint Life Policy | |||
| 64 CFA64.mp4 | |||
| Case 27 Accounting treatment for JLP | |||
| 65 CFA65.mp4 | |||
| Dissolution of Partnership Firm | |||
| 66 CFA66.mp4 | |||
| Settlement of Accounts on Dissolution | |||
| 67 CFA67.mp4 | |||
| Realisation of Assets and Liabilities | |||
| 68 CFA68.mp4 | |||
| Realisation of Assets and Liabilities | |||
| 69 CFA69.mp4 | |||
| Case 28 Settlement of Dues to the Partners | |||
| 70 CFA70.mp4 | |||
| Case 29 Settlement of Dues to the Partners | |||
| 71 CFA71.mp4 | |||
| Insolvency of Partner | |||
| 72 CFA72.mp4 | |||
| Highest Relative Capital Method | |||
| 794 cfa794.mp4 | |||
| Case 1 Highest Relative Capital Method | |||
| 795 cfa795.mp4 | |||
| Case 2 Highest Relative Capital Method | |||
| 769 cfa769.mp4 | |||
| Case 3 Highest Relative Capital Method | |||
| 797 cfa797.mp4 | |||
| Chapter 24 - Amalgamation | |||
| Amalgamation Introduction | |||
| 73 CFA73.mp4 | |||
| Difference between Amalgamation Absortpion and External Reconstruction | |||
| 74 CFA74.mp4 | |||
| Types of Amalgamation | |||
| 75 CFA75.mp4 | |||
| Purchase Consideration | |||
| 76 CFA76.mp4 | |||
| Case 1 Purchase Consideration | |||
| 77CFA77.mp4 | |||
| Case 2 Purchase Consideration | |||
| 78 CFA78.mp4 | |||
| Methods of Accounting for Amalgamation | |||
| 79 CFA79.mp4 | |||
| Case 3 Amalgamation in nature of Merger | |||
| 80 CFA80.mp4 | |||
| Case 4 Amalgamation in nature of Purchase | |||
| 81 CFA81.mp4 | |||
| Case 5 Purchase Consideration | |||
| 82 CFA82.mp4 | |||
| Case 6 Purchase Consideration | |||
| 83 CFA83.mp4 | |||
| Journal Entries to be passed in Books of Selling Company | |||
| CFA84.mp4 | |||
| Journal Entries to be passed in Books of Buying Company | |||
| 85 CFA85.mp4 | |||
| Intercompany Owings in Amalgamation | |||
| 86 CFA86.mp4 | |||
| Intercompany Owings - Adjustment in Value of Stock in Amalgamation | |||
| 87 CFA87.mp4 | |||
| Case 7 Intercompany Owings and Amalgamation | |||
| CFA88.mp4 | |||
| Case 8 Amalgamation Closing Ledger in Selling Companies | |||
| 121 CFA121.mp4 | |||
| Case 9 Amalgamation Closing Ledger in Buying Company | |||
| 140 CFA140.mp4 | |||
| Chapter 25 -Profit or Loss Pre and Post Incorporation | |||
| Introduction to Profit or Loss Pre and Post Incorporation | |||
| 610 CFA610.mp4 | |||
| Methods of Computing Profir or Loss Prior to in Incorporation | |||
| 611 CFA611.mp4 | |||
| Basics of Apportionment of Pre and Post Incorporation Items | |||
| 612 CFA612.mp4 | |||
| Case 1 Time Ratio and Sales Ratio | |||
| 602 CFA602.mp4 | |||
| Case 2 Preparation of Balance Sheet involving acquistion during mid of the year | |||
| 603 CFA603.mp4 | |||
| Case 3 Apportionment of Expenses and calculate Pre and Post Incorportion Profits | |||
| 604 CFA604.mp4 | |||
| Case 4 Apportionment of Cost and Revenue between Pre and Post Incorp Periods | |||
| 608 CFA608.mp4 | |||
| Case 5 Allocation of Expenses & Calculation of Pre and Post Incorporation Profit | |||
| 609 CFA609.mp4 | |||
| Chapter 26- Internal Reconstruction | |||
| Introduction to Internal and External Reconstruction | |||
| 613 CFA613.mp4 | |||
| Difference between Internal and External Reconstruction | |||
| 614 CFA614.mp4 | |||
| Methods of Internal Reconstruction | |||
| 615 CFA615.mp4 | |||
| Alteration of Share Capital | |||
| 616 CFA616.mp4 | |||
| Conversion of fully paid shares into stock and vice versa | |||
| 617 CFA617.mp4 | |||
| Variation of Share holders Rights | |||
| 625 CFA625.mp4 | |||
| Reduction of Share Capitals | |||
| 626 CFA626.mp4 | |||
| Compromise / Arrangements | |||
| 627 CFA627.mp4 | |||
| Surrender of Shares | |||
| 628 CFA628.mp4 | |||
| Entries in case of internal Reconstruction | |||
| 629 CFA629.mp4 | |||
| Case 1 Alteration of Share Capital | |||
| 618 CFA618.mp4 | |||
| Case Study 2 Conversion of Fully Paid Shares into Stock and Stock into Shares | |||
| 621 CFA621.mp4 | |||
| Case Study 3 Journal Entries for Scheme of Reconstruction | |||
| 622 CFA622.mp4 | |||
| Case Study 4 Journal Entries & Balance Sheet for Scheme of Reconstruction Part 1 | |||
| 623 CFA623.mp4 | |||
| Case Study 4 Journal Entries & Balance Sheet for Scheme of Reconstruction Part 2 | |||
| 624 CFA624.mp4 | |||
| Chapter 27 - Financial Statements of Companies | |||
| What is Company? | |||
| 630 CFA630.mp4 | |||
| Different Types of Companies | |||
| 631 CFA631.mp4 | |||
| Government Company | |||
| 632 CFA632.mp4 | |||
| Private Company and Public Company | |||
| 633 CFA633.mp4 | |||
| Holding Company and Subsidiary Company | |||
| 634 CFA634.mp4 | |||
| Maintenance of Books of Accounts | |||
| 635 cfa635.mp4 | |||
| Statutory Books | |||
| 636 cfa636.mp4 | |||
| Annual Return | |||
| 637 cfa637.mp4 | |||
| Final Accounts | |||
| 638 cfa638.mp4 | |||
| Managerial Remuneration and Sec 197 & 198 | |||
| 639 cfa639.mp4 | |||
| Schedule V of Companies Act 2013 | |||
| 640 cfa640.mp4 | |||
| Sec I & II of Part II of Schedule V Companies Act 2013 | |||
| 641 cfa641.mp4 | |||
| Sec III of Part II of Schedule V Companies Act 2013 | |||
| 642 cfa642.mp4 | |||
| Sec IV of Part II of Schedule V Companies Act 2013 | |||
| 643 cfa643.mp4 | |||
| Effective Capital | |||
| 644 cfa644.mp4 | |||
| Section V Remuneration payable to a Managerial Person in two companies | |||
| 645 cfa645.mp4 | |||
| Ascertainment of Profit for Managerial Remuneration | |||
| 646 cfa646.mp4 | |||
| Divisible Profits, Dividend and Provision for Depreciation | |||
| 647 cfa647.mp4 | |||
| Declaration and Payment of Dividend | |||
| 648 cfa648.mp4 | |||
| Transfer to Reserves | |||
| 649 cfa649.mp4 | |||
| Capital Reserves | |||
| 650 cfa650.mp4 | |||
| Declaration of Dividend | |||
| 651 cfa651.mp4 | |||
| Dividend on Preference and Partly Paid Shares | |||
| 652 cfa652.mp4 | |||
| Payment of Dividend | |||
| 653 cfa653.mp4 | |||
| Dividend Distribution Tax - Meaning, Accounting, Disclosure and Presentation | |||
| 654 cfa654.mp4 | |||
| Chapter 28 - Computerised Accounting System | |||
| Introduction to Computerised Accounting System | |||
| 671 cfa671.mp4 | |||
| Significance of Computerised Accounting System' | |||
| 672 cfa672.mp4 | |||
| Codification and Grouping of Accounts | |||
| 673 cfa673.mp4 | |||
| Maintaining the Hierarchy of Ledgers | |||
| 674 cfa674.mp4 | |||
| Accounting Packages | |||
| 675 cfa675.mp4 | |||
| Spread sheet Advantages and Disadvantages | |||
| 676 cfa676.mp4 | |||
| Prepackaged Accounting Softwares | |||
| 677 cfa677.mp4 | |||
| Advantages and Disadvantages of Prepackaged Accounting Software | |||
| 678 cfa678.mp4 | |||
| Consideration for selection of Pre-packaged Accounting Software | |||
| 679 cfa679.mp4 | |||
| Chapter 29 - Accounting of Insurance Companies | |||
| Introduction to Insurance and types of Policies | |||
| 680 cfa680.mp4 | |||
| Principles of Insurance | |||
| 681 cfa681.mp4 | |||
| Difference between Life and Non Life Insurance | |||
| 682 cfa682.mp4 | |||
| Important Provisions of Insurance Act 1938 | |||
| 683 cfa683.mp4 | |||
| Amendments by Insurance Regulatory and Development Authority Act 1999 | |||
| 684 cfa684.mp4 | |||
| Books to be maintained by Insurance Companies | |||
| 685 cfa685.mp4 | |||
| Important Provisions of LIC Act 1956 | |||
| 686 cfa686.mp4 | |||
| Annuity Business, Surrender Value and Paid Up Policy | |||
| 687 cfa687.mp4 | |||
| Bonus and Bonus in Reduction of Premium | |||
| 688 cfa688.mp4 | |||
| Claims and Accounting Aspects | |||
| 689 cfa689.mp4 | |||
| Commission, Re-Insurance, Double Insurance and Ceding Company | |||
| 690 cfa690.mp4 | |||
| Life Assurance Fund | |||
| 691 CFA691.mp4 | |||
| Valuation Balance Sheet | |||
| 692 cfa692.mp4 | |||
| Case Study on Life Assurance Fund | |||
| 693 cfa693.mp4 | |||
| Case Study 1 on Valuation Balance Sheet | |||
| 694 cfa694.mp4 | |||
| Case Study 2 on Valuation Balance Sheet | |||
| 695 cfa695.mp4 | |||
| Chapter 30 - Accounts from Incomplete Records | |||
| Introduction to Single Entry System | |||
| 2645.mp4 | |||
| Features of Single Entry System | |||
| 937 cfa937.mp4 | |||
| Types of Single Entry | |||
| 2647.mp4 | |||
| Methods of Capital Comparison | |||
| 939 cfa939.mp4 | |||
| Difference between Statement of Affairs and Balance Sheet | |||
| 2650.mp4 | |||
| Ascertainment of Profit by Capital Comparison - Single Entry System | |||
| 2648.mp4 | |||
| Statement of Affairs Format for Ascertaining Capital Position | |||
| 2649.mp4 | |||
| Statement of Affairs & Profit Computation Case 1 | |||
| 941 cfa941.mp4 | |||
| Statement of Affairs & Profit Compuation Case 2 | |||
| 942 cfa942.mp4 | |||
| Suppressed Income Case 3 | |||
| 943 cfa943.mp4 | |||
| Chapter 31 - LIQUIDATION OF COMPANIES | |||
| Liquidation / Winding Up of Company | |||
| 1129 cfa1129.mp4 | |||
| Circumstance for Winding Up Company by Tribunal | |||
| 1130 cfa1130.mp4 | |||
| Petition for Winding Up to Tribunal | |||
| 1131 cfa1131.mp4 | |||
| Voluntary Winding Up (Sec 59 of Insolvency & Bankruptcy Code 2016) | |||
| 1144 cfa1144.mp4 | |||
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