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Chapter 1 Financial Statements of Not-for-Profit organizations
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Introduction to Accounting for Non Profit Organisations
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1 NPO1
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Nature of Receipts and Payment Account
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2 NPO2
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Case 1 Receipts and Payment Account
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3 NPO3
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Income and Expenditure Account
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4 NPO4
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Main Sources of Income
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5 NPO5
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Difference between Receipts and Payments Account
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6 NPO6
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Preparation of Income and Expenditure Account from Receipts and Payments Account
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7 NPO7
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Case 2 Subscription Accounting in Income and Expenditure Account
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8 NPO8
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Case 3 Salaries Accounting in Income and Expenditure Account
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9 NPO9
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Accounting treatment of Donations
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10 NPO10
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Accounting treatment of Entrance and Admission Fees
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NPO11
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Accounting for Subscriptions
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12 NPO12
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Accounting for life members fees
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13 NPO13
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Case 4 Preparation of Income and Expenditure Account and Balance Sheet
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14 NPO14
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Case 5 Preparation of Income and Expenditure Account and Balance Sheet
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15 NPO15
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Case 6 Preparation of Receipts and Payment Account and Subscription Account
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NPO16
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Problem-1 Receipts and Payments
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2520
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Problem -2 Subscription and Related Ledgers
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2521
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Problem -3 Salary Account and Related Ledgers
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2522
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Chapter 2 Company Accounts
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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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