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Item Details | Price |
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Instructor: CA N Raja
Language: English
Validity Period: 365 days
Validity Period: Lifetime
Who should take this course?
Are you struggling in understanding Accounting concepts and techniques related to Branch Accounts, Departmental Accounts, Royalty Accounts, Hire Purchase Accounts, Accounting for Bills of Exchange, Consignment Accounting, Joint Venture Accounting, Investment Accounting, Insurance Claim Accounting, Accounting for Banking and Insurance Companies, Average Due Date, Account Current, etc?
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 Accounting Techniques and rise to top in your career?
Then this course is for you - Advanced Accounting A Study.
Why you should take this course?
By taking this course, you will be able to see practical side of Accounting concepts with lot many case studies to solve. Approaching complex topics through case studies is the best way to understand them and you will find lot many in this course.
Theoretical back ground for each and every topic will be explained followed by numerous case studies and most of them will be past examination tested problems which will help you to excel in Academic Examinations as well as in real life.
If you are an Accounting or Finance or Cost Accounting Executive, this course will help you to brush up your basics in Accounting and all the contents have immediate practical relevance and application.
What you will learn by taking this course?
This is a comprehensive course, covering each and every topic in detail. In this course,you will learn the Advanced Accounting concepts, theories, and techniques which deals with conceptual frame work. You will be exposed to following concepts and Techniques through various video lectures, quizzes and presentations:
a) Branch Accounts
b) Departmental Accounts
c) Accounting for Royalties
d) Accounting for Hire Purchase Transactions
e) Self Balancing Ledgers
f) Sectional Balancing Ledgers
g) Accounting for Service Sectors, Project Accounting, etc.
h) Accounting for Service Sectors like Software, ITES, Telecommunication, Entertainment, Hospital, Educational Institutions.
i) Accounting for Special Transactions - Bill of Exchange
j) Accounting for Special Transactions - Consignment
k) Accounting for Special Transactions - Joint Venture
l) Accounting for Special Transactions - Sale of goods on Approval or Return Basis
m) Accounting for Special Transactions - Account Current
n) Accounting for Special Transactions - Investment Accounts
o) Accounting for Special Transactions - Insurance Claim (Loss of Stock and Loss of Profit)
p) Accounting for Banking, Electricity and Insurance Companies.
How this course is structured?
This course is structured in self paced learning style. Each and every section of this course is broken down as various micro lectures and then they are substantiated with examples and case studies. Several real world examples are used in this course through case studies. You'll gain authority on each and every topic as i take you through lectures one by one. This course is presented in simple language with examples. This course has video lectures (with writings on Black / Green Board / Note book / Talking head, etc). You would feel you are attending a real class.
What are the pre-requisites for taking this course?
You should have basic knowledge of Accounting. You would require good internet connection for interruption free learning process.
How this course will benefit you?
At the end of the course, you will be able to solve various case studies in Advanced Accounting at ease with high level of confidence. This course will equip you for approaching above listed professional examinations with confidence as well hand real life problems with clarity.
Happy Learning and Best Wishes!
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 | |||
Characteristics of Not-for-Profit Organisation | |||
5387- | |||
Accounting Records of Not-for-Profit Organisations | |||
5388- | |||
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 | |||
Preparation of Balance Sheet | |||
5389- | |||
Peculiar Items and its Accounting Treatment | |||
5390- | |||
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 | |||
2521 | |||
Problem -3 Salary Account and Related Ledgers | |||
2522 | |||
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 | |||
Techniques of obtaining complete accounting information | |||
5665 | |||
Derivation of Information from Cash Book | |||
5666 | |||
Analysis of Sales Ledger & Purchase Ledger | |||
5667 | |||
Distinction between Business Expenses & Drawings | |||
5668 | |||
Fresh Investment by Proprietors / Partners | |||
5669 | |||
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 | |||
Case Study - Prepare Trading P&L and Balance Sheet | |||
5670 | |||
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 | |||
Chapter 32- Bonus Issue | |||
Issue of Bonus Shares - An Introduction | |||
3999 | |||
Bounus Issue - Companies Act related provisions | |||
4000 | |||
Case study - Journal Entries after bonus issue (Part 1/2) | |||
4925 | |||
Case study - Extract of Balance Sheet after bonus issue (Part 1/2) | |||
4926 | |||
Q & A Compedium | |||
How to arrive at value of Unfinished Goods | |||
6202 |
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