Name: Paper 5 Financial Accounting Part 3/3
Brand: CARAJACLASSES
SKU: 5e4f84ae0cf23c349e07c38f
Price: 399 INR
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Paper 5 Financial Accounting Part 3/3

Part 3 of Financial Accounting ( CMA Inter)

Instructor: CA N Raja

Language: English

Validity Period: Lifetime

₹999 60% OFF

Welcome to your course "Paper 5 Financial Accounting Part 3/3"

Are you a student pursuing professional courses like CA / CMA / CS / CFA /CPA / ACCA / CIMA / MBA Finance or are you a Finance Professional / Banker aspiring to excel in Finance and rise to top in your career?

Then this course is for you

You will learn the following:

a) Hire Purchase and Installment System

b) Branch and Departmental Accounts

c) Computerised Accounting System

d) Accounting Standards

For effective listening, please use your headset. While watching lectures, please have a notepad and pen alongside, so that you can take notes of important points.

See you inside the course.

For more topics enroll part

Paper 5 Financial Accounting Part 1/3

https://courses.carajaclasses.com/s/store/courses/description/Paper-5-Financial-Accounting-Part-13

Paper 5 Financial Accounting Part 2/3

https://courses.carajaclasses.com/s/store/courses/description/Paper-5-Financial-Accounting-Part-23

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	Hire Purchase and Installment System
		Hire Purchase and Installment sale
		1 hp1
		situation I - When Rate of Interest, Cash Price & Interest given
		2 hp2
		Situation II-When Rate of Int. & Inst. given but cash price not given
		3 hp3
		Situation III-When only Inst. are given but cash price & rate of Int. not given
		4 hp4
		Situation IV-Ref. to annuity table,rate of Int.&inst. given but not cash price
		5 hp5
		Accounting Treatment in Hire Purchaser Books
		6 hp6
		Accounting effect of HP default and Repossession
		7 hp7
		Case Study - Hire Purchase Default and Repossession
		8 hp8
		Case Study - Hire Purchase Default and Partial Repossession
		9 hp9
	Branch and Departmental Accounts
		Introduction to Branch Accounts
		IBA and Promo
		Dependent Branches and Features
		1 DBF
		Accounting for Dependent Branches
		2
		Debtors system
		3 DS
		Accounting Entries Debtors System
		4 AEDS
		Dependent Branches Problem 1
		5 DBP1
		Dependent Branches Problem 2
		6 DBP2
		Dependent Branches Problem 3
		8 DBP3
		Dependent Branches Problem 4
		9 DBP4
		Dependent Branches Problem 5
		10 DBP5
		Goods invoiced at SP to Branches & Its Accounting Aspects
		11 GISPAA
		Dependent Branches Problem 6 (invoice @ SP)
		12 DBP6
		Dependent Branches Problem 7 (invoice @ SP)
		13 DBP7
		Dependent Branches Problem 8 (invoice @ SP)
		14 DBP8
		Stock and Debtors system
		15 SDS
		Problem 9 Stock and Debtors System
		SDS9
		Problem 10 Stock and Debtors System
		17 SDS10
		Problem 11 Stock and Debtors System
		18 SDS11
		Final Accounts Method
		19 fam
		Problem 12 Branch Trading & P&L Ac (cost)
		20 famp1
		Problem 13 Branch Trading Ac (Invoice Price)
		21 famp2
		Problem 14 Branch Trading P&L Ac (Invoice Price)
		22 famp3
		Problem 15 on stock and Debtors system
		23 PSDS
		Problem 16 Stock and Debtors System
		24 PSDS16
		Whole Sale Branch system
		25 wsbs
		Problem 17 Whole Sale Branch system
		26 P17WSBS
		Problem 18 Whole Sale Branch system
		27 p18wsbs
		Problem 19 Whole Sale Branch system
		28 P19WSBS
		Independent Branches Introduction
		29 ibi
		Independent Branches Accounting Entry Part 1
		30 ibi1
		Independent Branches Accounting Entry Part 2
		31 ibi2
		Independent Branches Problem 20
		32 ibi4
		Independent Branches Problem 21
		33 ibi5
		Independent Branches Problem 22
		34 ibi6
		Independent Branches Problem 23
		35 ibi7
		Incorporation of Branch Trial Balance
		36 ibt
		Incorporation of Branch Trial Balance Problem 24
		37 ibt2
		How to Close Books of Branches
		38 ibt3
		Closure of Branch books Problem 25
		ibt4
		Closure of Branch books Problem 26
		40 ibt5
		Closure of Branch books Problem 27
		41 ibt6
		Case Study Branch Account Gross Profit
		805 cfa805 illus9 8.23
		Case Study Stock & Debtors Method
		806 cfa806 illus10 sm 8.24
		Case Study Debtors method and Final Accounts
		807 cfa807 illu11pm 8.26
		Integral and Non Integral Foregin Branch
		808 cfa808
		Indicators of Non Integral Foreign Operation
		809 cfa809
		Techniques for Foreign Currency Translation Integral Foreign Operation
		810 cfa810
		Techniques for Foreign Currency Translation Non Integral Foreign Operation
		811 cfa811
		Case 1 Integral Foreign Operation Trial Balance
		812 cfa812
		Case 2 Integral Foreign Operation P&L and Balance Sheet
		813 cfa813
		Departmental Accounts Introduction
		42 da1
		Apportionment of Expenses
		43 da2
		Departmental Accounts Problem 1
		44 da3
		Departmental Accounts Problem 2
		45 da4
		Inter Departmental Transfers
		46 da5
		Inter Departmental Transfers Problem 3
		47 da6
		Inter Departmental Transfers Problem 4
		48 da7
		Inter Departmental Transfers Problem 5
		49 da8
		Inter Departmental Transfers Problem 6
		50 da9
		Departmental Accounts Problem 7
		10 DPA10
		Departmental Accounts Problem 8
		DPA11
		Departmental Accounts Problem 9
		12 DPA12
		Case Study Departmental Trading and P&L Account
		814 cfa814
		Case Study Departmental Trading and P&L Account (with Stock Adjustment and Profit
		815 cfa815
	Computerised Accounting System
		Introduction to Computerised Accounting System
		671 cfa671
		Significance of Computerised Accounting System'
		672 cfa672
		Codification and Grouping of Accounts
		673 cfa673
		Maintaining the Hierarchy of Ledgers
		674 cfa674
		Accounting Packages
		675 cfa675
		Spread sheet Advantages and Disadvantages
		676 cfa676
		Prepackaged Accounting Softwares
		677 cfa677
		Advantages and Disadvantages of Prepackaged Accounting Software
		678 cfa678
		Consideration for selection of Pre-packaged Accounting Software
		679 cfa679
	Accounting Standards
		Introduction to AS 1 Disclosure of Accounting Policies
		1268 cfa1268
		Fundamental Accounting Assumptions
		1269 cfa1269
		Accounting Policies
		1270 cfa1270
		Going Concern Assumption Case Study
		1271 cfa1271
		AS 2 Introduction
		1293 cfa1293
		Items excluded from scope of AS 2
		1294 cfa1294
		Types of Inventory
		1295 cfa1295
		Inventory cost ascertainment
		1296 cfa1296
		Valuation of Inventory
		1297 cfa1297
		Measurement of Inventory
		1298 cfa1298
		Cost of Inventory
		1299 cfa1299
		Joint Products or Byproducts
		1300 cfa1300
		Cost Formula
		1301 cfa1301
		Other Techniques of Cost Measurement
		1302 cfa1302
		Net Realisable Value
		1303 cfa1303
		Disclosure Requirements
		1304 cfa1304
		Value of Inventory Case Study
		1272 cfa1272
		Treatment of Fixed Overheads Case Study
		1273 cfa1273
		Computation of Cost of Inventory Case Study
		1274 cfa1274
		Valuation of Inventory Net Realiable Value Item by Item Basis Case Study
		1275 cfa1275
		Treatment of Normal and Abnormal Loss and Valuation of Inventory Case Study
		1276 cfa1276
		Treatment of Production Overheads in Valuation of Inventory Case Study
		1277 cfa1277
		Construction Contract and its Type
		1 coc1
		Objectives of Accounting for Construction Contract
		2 coc2
		Applicability of AS7
		3 coc3
		Measurement of Contract Revenue
		4 coc4
		Contract Costs - Inclusion and Exclusions
		5 coc5
		Basic Principles of Recognition of Revenue and Expenses
		6 coc6
		Composition of Contract Revenue
		7 coc7
		Provision for Expected Losses
		8 coc8
		Effect of change in estimate in Construcition Contract
		9 coc9
		Accounting Disclosures by Construction Contractors as per AS 7
		10 coc10
		Contract Accounting Case Study 1
		11 coc11
		Contract Accounting Case Study 2
		12 coc12
		Contract Accounting Case Study 3
		13 coc13
		Revenue Recognition - Introduction
		1 rr1
		Item excluded in Revenue Definition
		2 rr2
		Timing of Revenue Recognition
		3 rr3
		Conditions of Revenue Recognition
		4 rr4
		Revenue Recognition when goods are sold subject to conditions
		5 rr5
		Revenue from Rendering of service
		6 rr6
		Special Treatment of Revenue Recognition
		7 rr7
		When Revenue from sale of goods can berecognised?
		9 rr9
		Treatment of interdepartmental Transfer
		8 rr8
		Revenue Recognition Case Study 1
		10 rr10
		Revenue Recognition Case Study 2
		11 rr11
		Revenue Recognition Case Study 3
		12 rr12
		Revenue Recognition Case Study 4
		13 rr13
		Revenue Recognition Case Study 5
		14 rr14
		Revenue Recognition Case Study 6
		15 rr15
		Revenue Recognition Case Study 7
		16 rr16
		Revenue Recognition Case Study 8
		17 rr17
		Introduction to AS 10 (Revised)
		1331 cfa1331
		Property, Plant & Equipment - Definition
		1332 cfa1332
		Biological Assets & Bearer Plant Definition
		1333 cfa1333
		Agricultural Activity & Produce as per AS 10
		1334 cfa1334
		Recognition criterial for Property, Plant & Equipment as per AS 10
		1335 cfa1335
		Case Study on Capitalisation of Remodelling Expenses
		1336 cfa1336
		"Treatment of Spareparts, Standby Equipment & Servicing Equipment"
		1337 cfa1337
		Treatment of Cost of Day to Day Servicing
		1338 cfa1338
		Treatment of Replacement of Parts of PPE
		1339 cfa1339
		Measurement at Recognition of PPE
		1340 cfa1340
		Purchase Price
		1341 cfa1341
		Directly Attributable Cost as per AS 10
		1342 cfa1342
		Case Study 1 Directly Attributable Cost
		1343 cfa1343
		Case Study 2 Directly Attributable Cost
		1344 cfa1344
		Case Study 3 Directly Attributable Cost
		1345 cfa1345
		Decommissioning, Restoration and similar liabilities
		1346 cfa1346
		Cost of Self Constructed Asset
		1347 cfa1347
		Measurement of Cost
		1348 cfa1348
		Commercial Substance in Exchange Transaction
		1349 cfa1349
		Case Study 1 Measurement of Cost
		1350 cfa1350
		Case Study 2 Measurement of Cost
		1351 cfa1351
		Measurement of Cost Part 2
		1352 cfa1352
		Measurement after Recognition
		1353 cfa1353
		Cost Model as per AS 10
		1354 cfa1354
		Revaluation Model as per AS 10
		1355 cfa1355
		Frequency of Revaluation
		1356 cfa1356
		Determination of Fair Value
		1357 cfa1357
		Accounting treatment under Revaluation Model
		1358 cfa1358
		Treatment of Revaluation Increase or Decrease
		1359 cfa1359
		Case Study on Treatment of Revaluation Increase or Decrease
		1360 cfa1360
		Treatment of Revaluation Surplus
		1361 cfa1361
		Depreciation and related aspects under AS 10
		1362 cfa1362
		Case Study on Depreciation with ref. to AS 10
		1363 cfa1363
		Review of Residual Value & Useful Life of Asset with Case Study
		1364 cfa1364
		Commencement of Period for Depreciation
		1365 cfa1365
		Cessation of Depreciation with Case Study
		1366 cfa1366
		Cessation of Depreciation (Continuation)
		1367 cfa1367
		Depreciation for Land and Building
		1368 cfa1368
		Change in Method of Depreciation as per AS 10
		1369 cfa1369
		Methods of Depreciation as per AS 10
		1370 cfa1370
		Case Study Method of Depreciation as per AS 10
		1371 cfa1371
		Changes in Decommissioning, Restoration & Other Liabilities as per AS 10
		1372 cfa1372
		Changes in Liabilities (Asset recognized under Cost Model) as per AS 10
		1373 cfa1373
		Changes in Liabilities (Asset recognized under Revaluation Model) as per AS 10
		1374 cfa1374
		4 Situations and its accounting as per AS 10
		1375 cfa1375
		Case Study Compensation from 3rd Party as per AS 10
		1376 cfa1376
		Retirement of PPE as per AS 10
		1377 cfa1377
		De-Recognition of PPE as per AS 10
		1378 cfa1378
		Disclosure requirement for PPE as per AS 10
		1379 cfa1379

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