Paper - 1 Principles & Practice of Accounting (Part 1/4) Copy

Paper - 1 Principles & Practice of Accounting (Part 1/4)

Instructor: CA N Raja

Language: English

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Welcome to this Course "CA Foundation Paper - 1 Principles & Practice of Accounting (Part 1/4)"

In this course, you will learn about

1) Theoretical Framework

2) Accounting Process

3) Bank Reconciliation Statement

4) Inventories

5) Concept and Accounting of Depreciation

See you inside the course!

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	Chapter 1 Theoretical Framework - Unit 1 Meaning and Scope of 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
		Accounting Principles
		2370
		Business Entity Concept
		2371
		Basic Assumptions in Accounting
		21 Basic Assumptions in Accounting
		Basic Concepts in Accounting
		22 Basic Concepts in Accounting
		Fundamental Principles of Accounting
		23 Fundamental Principles of Accounting
		Case study on Cash, Accrual and Hybrid Basis Accounts
		787 cfa787
		Transaction
		1213 cfa1213
		capital
		1215 cfa1215
		Assets
		1217 cfa1217
		Liabilities
		1219 cfa1219
		Drawings
		1221 cfa1221
		Debtors
		1223 cfa1223
		Creditors
		1225 cfa1225
		Purchase & Purchase Returns
		1227 cfa1227
		Sales & Sales Returns
		1229 cfa1229
		Voucher
		1231 cfa1231
		Invoice
		1233 cfa1233
		Revenue & Expenses
		1235 cfa1235
		Stocks
		1237 cfa1237
		Account
		1239 cfa1239
	Chapter 1- Unit 1 - Continuation (Meaning and Scope of Accounting)
		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
		Procedural aspects of Accounting
		4111
		Functions of Accounting
		4112
	Chapter 1- Theoretical Framework- Unit - 4 (Capital and Revenue Expenditure and Receipts)
		Introduction to Capital & Revenue Transaction
		4067
		Consideration in determining Revenue & Capital Expenditure
		4068
		Capital Expenditure
		4070
		Revenue Expenditure
		4071
		What are Contingent Assets?
		4078
	Chapter 2- Accounting Process( Unit -1 )
		Accounting Equation (Talking Head)
		Re process
		accounting equation case-1
		2490.mp4
		accounting equation case-2
		2491
		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
	Chapter 2- Accounting Process( Unit -1 )
		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
	Chapter 2- Accounting Process( Unit -1 )
		Books of Original Entry
		39 Books of Original Entry
		Steps in Journalising
		40 Steps in Journalising
		Journalising Comprehensive Examples
		41 Journalising Comprehensive Examples
		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
	Chapter 2- Accounting Process( Unit -2 )
		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
	Chapter 2- Accounting Process( Unit -4 )
		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
	Chapter 2- Accounting Process( Unit -5 )
		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
	Chapter 2- Accounting Process( Unit -3 )
		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
		2419
		case-9 trial balance
		2420
	Chapter 2- Accounting Process( Unit -6 )
		Errors in Accounting
		76 Errors in Accounting
		Error of Principle
		77 Error of Principle
		Error of Omission
		78 Error of Omission
		Error of Commission
		79 Error of Commission
		Compensating Errors
		80 Compensating Errors
		Errors and Trial Balance
		81 Errors annd Trial Balance
		Case Study on Errors and effect on Trial Balance
		82 Case Study on Errors and effect on TB
		Steps to Locate Errors
		83 Steps to Locate Errors
		Suspense Account
		84 Suspense Account
		Case Study Suspense Account
		85 Case Study Suspense Acount
	Chapter 2- Accounting Process( Unit -6 )
		Rectification of Errors
		86 Rectification of Errors
		Case Study 1 Rectification of Errors
		87 Case Study 1 Rectification of Errors
		Case Study 2 Rectification of Errors
		88 Case Study 2 Rectification of Errors
		Case Study 3 Rectification of Errors
		89 Case Study 3 Rectification of Errors
		Case Study 4 Rectification of Errors
		90 Case Study 4 Rectification of Errors
		Case Study 5 Rectification of Errors
		91 Case Study 5 Rectification of Errors
		Case Study 6 Rectification of Errors - Copy
		92 Case Study 6 Rectification of Errors - Copy
		Case Study 7 Rectification with Suspense AC
		93 Case Study 7 Rectification with Suspense AC
	Chapter 3 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
	Chapter 4- Inventories
		Introduction to Inventory
		1-Introduction-to-Inventory
		Significance of Inventory Valuation
		2-Significance-of-Inventory-Valuation
		Valuation of Inventory
		3-Valuation-of-Inventory
		Components of Cost
		4-Components-of-Cost
		Exclusion from Cost
		5-Exclusion-from-Cost
		Net Realisable Value
		6-Net-Realisable-Value
		Techniques for Inventory Valuation
		7-Techniques-for-Inventory-Valuation
		Specific Identification Method
		8-Specific-Identification-Method
		FIFO Method of Valuation
		FIFO-Method-of-Valuation
		LIFO Method of Valuation
		10-LIFO-Method
		Case Study for FIFO Method
		11-Case-Study-for-FIFO-Method
		Case Study FIFO Method
		1 INV1
		Simple Average Price Method
		12-Simple-Average-Price-Method
		Case Study Average Price Method
		2 INV2
		Weighted Average Price Method
		13-Weighted-Average-Price-Method
		Case Study on Simple Average and Weighted Average Method
		14-Case-Study-on-Simple-Avg-and-Weighted-Avg-Method
		Case Study Weighted Average Price Method
		3 INV3
		Case Study Weighted Average Price Method Inventory Ledger
		4 INV4
		Retail or Adjusted Selling Price Method
		15-Retail-or-Adjusted-Selling-Price-Method
		Case Study on Retail or Adjusted Selling Price Method
		16-Case-study-on-Retail-or-Adjusted-SP-Method
		Case Study 1 Adjusted Selling Price Method
		5 INV5
		Case Study 2 Adjusted Selling Price Method
		6 INV6
	Chapter 5 - Concept and Account of 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

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Paper - 1 Principles & Practice of Accounting (Part 1/4)

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