Accounting Basics - A Complete Study

A - Z Guide for learning the Basics of Accountancy

What you'll learn

Understand need and importance of Accounting

Understand Book Keeping, Objectives and Advantages

Understand Accounting Process, Accounting Cycle,

Understand Users of Accounting Information

Understand Branches of Accounting

Understand Basic Accounting Terms

Understand Accounting Assumptions, Concepts and Principles

Understand Rules of Accounting

Understand Journal, Ledger, Trial Balance and Final Accounts Preparation

Requirements

No basic knowledge is required

Students can approach this course with fresh mind

Description

––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––-Welcome to one of the comprehensive ever course on Accounting Basics. This course starts from “What is Accounting”, “Need for Accounting” to various Practical aspects in Accounting with 100s of Case Studies. Enjoy lectures for each and every concept in accounting presented in digital hand written format and excel based presentation followed by Solved Case Studies Video.–––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––-Who should take this course?Are you just a beginner in Accounting? Are you struggling in understanding basic accounting concepts and techniques like Double Entry System, Rules for Debit and Credit, Journalising Process, Ledgers, Trial Balance, Rectification of Errors, Bank Reconciliation Statements, Final Accounts, Partnership Accounting, Company Accounting, etc?  Then this course is for you - Accounting Basics A Complete 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.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 Fundamentals of Accounting, step by step covering the following: Section 1: Introduction to Accounting; Section 2: Book Keeping; Section 3: Accounting – Objectives and Process; Section 4: Accountancy, Accounting and Book Keeping; Section 5: Technical Terms in AccountingSection 6: Accounting Assumptions, Concepts and PrinciplesSection 7:Double Entry SystemSection 8: Basic Accounting Procedures\Section 9: Rules for Debit and CreditSection 10: Journalising ProcessSection 11: LedgerSection 12: Subsidiary Books covering Sales and Purchases BooksSection 13: Purchase Returns and Sales Returns BooksSection 14: Cash BookSection 15: Bills of Exchanges and Related BooksSection 16: Journal Book / Journal ProperSection 17: Trial Balance Section 18: Errors in Accounting Section 19: Case Studies in rectification of errorsSection 20: Bank Reconciliation StatementSection 21: Final AccountsSection 22: Accounts from Incomplete Records (Single Entry System)Section 23: Accounting for Partnership - Admission of New PartnerSection 24: Accounting for Partnership - Retirement of PartnerSection 25: Company Accounts ISection 26: Company Accounts IISection 27: Comprehensive QuizHow 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 need  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 above concepts, case studies in Accounting at ease with high level of confidence as well handle real life problems with clarity. Note: This course is created based on Accounting Framework adopted in India. 

Overview

Section 1: Introduction to Accounting

Lecture 1 Welcome Lecture

Lecture 2 Introduction to Accounting

Lecture 3 Evolution of Accounting

Lecture 4 Definition of Accounting

Lecture 5 Economic Event

Lecture 6 Identification, Measurement, Recording & Communication

Lecture 7 Organisation

Lecture 8 Accounting Cycle

Lecture 9 Importance of Accounting

Lecture 10 Branches of Accounting

Lecture 11 Bases of Accounting

Lecture 12 Users of Accounting Information

Lecture 13 Qualitative Characteristics of Accounting Information

Lecture 14 Objectives of Accounting

Lecture 15 Role of Accounting

Lecture 16 Role of an Accountant

Lecture 17 Multiple Choice Questions - Section 1

Section 2: Book Keeping

Lecture 18 Book Keeping - An Introduction

Lecture 19 Features of Book Keeping

Lecture 20 Objectives of Book Keeping

Lecture 21 Advantages & Limitations of Book Keeping

Lecture 22 Book Keeping Vs Accounting

Section 3: Technical Terms In Accounting

Lecture 23 Transaction

Lecture 24 capital

Lecture 25 Assets

Lecture 26 Liabilities

Lecture 27 Drawings

Lecture 28 Debtors

Lecture 29 Creditors

Lecture 30 Purchase & Purchase Returns

Lecture 31 Sales & Sales Returns

Lecture 32 Voucher

Lecture 33 Invoice

Lecture 34 Revenue & Expenses

Lecture 35 Stocks

Lecture 36 Account

Section 4: Accounting Assumptions, Concepts & Principles

Lecture 37 Accounting Principles

Lecture 38 Business Entity Concept

Lecture 39 Basic Assumptions in Accounting

Lecture 40 Basic Concepts in Accounting

Lecture 41 Systems of Accounting

Lecture 42 Basis of Accounting

Lecture 43 Fundamental Principles of Accounting

Lecture 44 Case study on Cash, Accrual and Hybrid Basis Accounts

Lecture 45 Accounting Standards

Section 5: Accounting Equation

Lecture 46 Accounting Equation (Talking Head)

Lecture 47 accounting equation case-1

Lecture 48 accounting equation case-2

Lecture 49 accounting equation case-3

Lecture 50 accounting equation case-4

Lecture 51 accounting equation case-5

Lecture 52 Accounting Equation Case Study

Lecture 53 Accounting Equation Case Study

Lecture 54 Accounting Equation Comprehensive Example

Lecture 55 Using Debit and Credit

Section 6: Double Entry System

Lecture 56 introduction to Traditional approach

Lecture 57 golden rules of accounting

Lecture 58 Application of Rules of Double Entry System

Lecture 59 Double Entry System

Lecture 60 Principles of Double Entry System

Lecture 61 Analysis of Transactions for Passing Accounting Entries (Part 1)

Lecture 62 Analysis of Transactions for Passing Accounting Entries (Part 2)

Lecture 63 Analysis of Transactions for Passing Accounting Entries (Part 3)

Section 7: Basic Accounting Procedures

Lecture 64 Business Transactions and Source Document

Lecture 65 Basic Accounting Procedures Final

Lecture 66 Cash Memo and Invoice

Lecture 67 Debit and Credit Notes

Lecture 68 Pay in Slip and Cheque

Lecture 69 Voucher

Section 8: Journalising Process

Lecture 70 Books of Original Entry

Lecture 71 Steps in Journalising

Lecture 72 Journalising Comprehensive Examples

Lecture 73 Case Study 1 Journalise Transaction

Lecture 74 Case Study 7 Journalise Transaction

Lecture 75 Case Study 8 Journalise Transaction

Lecture 76 Multiple Choice Questions - Accounting Equation and Journal Entries

Lecture 77 Capital and Drawings

Lecture 78 Bank Account Transactions

Lecture 79 Accounting entry for Capital Contribution

Lecture 80 Accounting entry for Cash Receipt

Lecture 81 Accounting Entry for Cash Payment

Lecture 82 Acccounting Entry for cash Sales

Lecture 83 Accounting Entry for Banking Transaction

Lecture 84 Accounting Enrty for Drawings Case Study

Lecture 85 Accounting Entry for Cash Purchase

Lecture 86 Accounting Entry for Credit Purchase

Lecture 87 Accounting Entry for Cheque receipt

Lecture 88 Accounting Entry for Cheque receipt and deposit

Lecture 89 Accounting Entry for commission Income

Lecture 90 Accounting Entry for Credit Sales

Lecture 91 Accounting Entry for Drawings

Lecture 92 Accounting Entry for Payment through Cheque

Lecture 93 Accounting Entry for Purchase Return

Lecture 94 Accounting Entry for Salary in cash

Lecture 95 Accounting Entry for Sales Return

Lecture 96 Compound Entry

Lecture 97 Compound Journal Entry

Lecture 98 Compound Journal Entry Case Study

Lecture 99 Case Study 2 Journalise Transaction

Lecture 100 Case Study 3 Journalise Transaction

Lecture 101 Case Study 4 Journalise Transaction

Lecture 102 Case Study 5 Journalise Transaction

Section 9: Ledger

Lecture 103 Ledger

Lecture 104 Utility of Ledger

Lecture 105 Ledger Format

Lecture 106 Ledger for real personal nominal accounts

Lecture 107 Posting and Procedure

Lecture 108 Ledger Case Study 1

Lecture 109 Ledger Case Study 2

Lecture 110 Posting of Compound Entries to Ledger

Lecture 111 Posting Openign Entry in Ledger

Lecture 112 Balancing an Account

Lecture 113 Balancing of Different Accounts

Lecture 114 Procedure for Balancing

Lecture 115 Difference between Journal and Ledger

Lecture 116 case-1 journal and ledger

Lecture 117 case-2 ledger accounts from opening entry

Lecture 118 case-3 ledger posting from compont entry

Lecture 119 case study -4 ledger accounts from opening entery

Section 10: Subsidiary Books covering Sales and Purchase Books

Lecture 120 Subsidiary Books need and advantage

Lecture 121 Purchase Book

Lecture 122 Case Study on Purchase Book

Lecture 123 Sales Book

Lecture 124 Sales Book Case Study

Section 11: Purchase Return and Sales Return Books

Lecture 125 Return Books

Lecture 126 Purchase Return Book

Lecture 127 Purchase Return Book Case Study

Lecture 128 Sales Return Book

Lecture 129 Sales Return Book Case Study

Section 12: Cash Book

Lecture 130 Cash Book

Lecture 131 Kinds of Cash Book

Lecture 132 Single Column Cash Book

Lecture 133 Case Study Single Column Cash Book

Lecture 134 Double Column Cash Book with Disc Column

Lecture 135 Case Study Double Column Cash Book with Discount Colum

Lecture 136 Double Colum Cash Book with Bank Column

Lecture 137 Case Study Double Column Cash Book with Bank Column

Lecture 138 Key Points in Cash Book

Lecture 139 Triple Column Cash Book

Lecture 140 Case Study Triple Column Cash Book

Section 13: Bills of Exchanges and related Books

Lecture 141 Bill of Exchange

Lecture 142 BoE Technical Terms Part I

Lecture 143 BoE Technical Terms Part II

Lecture 144 BoE Technical Terms Part III

Lecture 145 Bills Books

Lecture 146 What is Promissory Note?

Lecture 147 Parties to a Promissory Note

Lecture 148 Difference between Bill of Exchange and Promissory Note

Lecture 149 Advantages of Bill of Exchange

Lecture 150 Maturity of Bill

Lecture 151 Accounting Treatment - In the Books of Drawer

Lecture 152 Accounting Treatment - In the Books of Drawee

Lecture 153 Bills of Exchange - Journal Entries - Problem

Lecture 154 Dishonour of a Bill

Lecture 155 Case study - Bill endorsed in favour of credited and met on maturity

Lecture 156 Case Study - Bill Dishonoured and alternate settlement accounting

Lecture 157 Case Study - Bill Dishonoured and accounting effects

Section 14: Journal Book / Journal Proper

Lecture 158 Journal Proper

Section 15: Trial Balance

Lecture 159 Trial Balance

Lecture 160 Objectives of Preparing the Trial Balance

Lecture 161 Methods and formats of Trial Balance

Lecture 162 Trial Balance Case Study

Lecture 163 case-1 trial balance

Lecture 164 case-2 trial balance

Lecture 165 case-3 trial balance

Lecture 166 case-4 trial balance

Lecture 167 case-5 trial balance

Lecture 168 case-6 trial balance

Lecture 169 case-7 trial balance

Lecture 170 case-8 trial balance

Lecture 171 case-9 trial balance

Section 16: Errors in Accounting

Lecture 172 Errors in Accounting

Lecture 173 Error of Principle

Lecture 174 Error of Omission

Lecture 175 Error of Commission

Lecture 176 Compensating Errors

Lecture 177 Errors and Trial Balance

Lecture 178 Case Study on Errors and effect on Trial Balance

Lecture 179 Steps to Locate Errors

Lecture 180 Suspense Account

Lecture 181 Case Study Suspense Acount

Section 17: Case Studies in Rectification of Errors

Lecture 182 Rectification of Errors

Lecture 183 Case Study 1 Rectification of Errors

Lecture 184 Case Study 2 Rectification of Errors

Lecture 185 Case Study 3 Rectification of Errors

Lecture 186 Case Study 4 Rectification of Errors

Lecture 187 Case Study 5 Rectification of Errors

Lecture 188 Case Study 6 Rectification of Errors - Copy

Lecture 189 Case Study 7 Rectification with Suspense AC

Lecture 190 Final Accounts

Section 18: Bank Reconciliation Statement

Lecture 191 Cash Book and Bank Book

Lecture 192 Bank Pass Book

Lecture 193 Difference between ​Cash Book (with Bank Column) and Pass Book.

Lecture 194 Bank Reconciliation Statement

Lecture 195 Importance of BRS

Lecture 196 Causes for Disagreement

Lecture 197 1st Disagreement cheque paid not collected

Lecture 198 2nd Disagreement cheque issued not presented

Lecture 199 3rd Disagreement Amount directly credit by Bank w/o knowledge of company

Lecture 200 4th Disagreement Amount directly Debited by Bank w/o knowledge of company

Lecture 201 Bank Overdraft

Lecture 202 Overview of Bank Reconciliation Statement

Lecture 203 Procedure for preparing Bank Reconciliation Statement

Lecture 204 Format of Bank Reconciliation Statement

Lecture 205 Case 2-Bank Reconciliation Statement

Lecture 206 Case 4-Bank Reconciliation Statement

Lecture 207 Case 5-Bank Reconciliation Statement

Lecture 208 Case 6-Bank Reconciliation Statement

Section 19: Final Accounts

Lecture 209 Introduction to final accounts

Lecture 210 Stakeholders and their information requirements

Lecture 211 Trading and Profit and Loss Account

Lecture 212 closing stock

Lecture 213 Case-1 Closing stock

Lecture 214 Trading Account - Need and Format

Lecture 215 Closing entries in Trading Account

Lecture 216 Trading Accounts - Problem 1

Lecture 217 Trading Accounts - Problem 2

Lecture 218 Profit and Loss Account - Need and Format

Lecture 219 Profit and Loss Account - Problem 1

Lecture 220 Trading and Profit and Loss Account - Problem 2

Lecture 221 Trading and Profit and Loss Account from Trial Balance - Problem 3

Lecture 222 Trading, Profit and Loss and Balance Sheet Problem 4

Lecture 223 Outstanding and Prepaid Expenses

Lecture 224 Prepaid Expenses

Lecture 225 Income Received in Advance

Lecture 226 Shortcut for Final account Adjustments

Lecture 227 Interest on capital

Lecture 228 Interest on Drawings

Lecture 229 Interest on Loan Outstanding

Lecture 230 Interest on Investment Out Standing /Accrued

Lecture 231 Adjustments - Accrued Income and Income Received in Advance

Lecture 232 Depreciation

Lecture 233 Bad Debts

Lecture 234 Provision for Bad and Doubtful Debts

Lecture 235 Case-1 Provision for Bad and Doubtful Debts

Lecture 236 Adjustments - Provision for Bad and Doubtful Debts and Discount on Debtors

Lecture 237 Provision for Discount on Debtors

Lecture 238 Case-1 Provision for Discount on Debtors

Lecture 239 Case Study 1 - Provision for Bad and Doubtful Debts

Lecture 240 Case Study 2 - Provision for Bad and Doubtful Debts

Lecture 241 Case Study 3 - Provision for Bad and Doubtful Debts

Lecture 242 Final Accounts Case Study 1

Lecture 243 Final Accounts Case Study 2

Lecture 244 Final Accounts Case Study 3

Lecture 245 Final Accounts Case Study 4

Lecture 246 Final Accounts Case Study 5

Lecture 247 Final Accounts Case Study 6

Lecture 248 Final Accounts Case Study 7

Lecture 249 Final Accounts Case Study 8

Lecture 250 Final Accounts Case Study 9

Lecture 251 Final Accounts Case Study 10

Lecture 252 Final Accounts Case Study 11

Lecture 253 Final Accounts Case Study 12

Lecture 254 Final Accounts Case Study 13

Lecture 255 Final Accounts Case Study 14

Lecture 256 Final Accounts Case Study 15

Lecture 257 Final Accounts Case Study 16

Lecture 258 Final Accounts Case Study 17

Lecture 259 Final Accounts Case Study 18

Lecture 260 Final Accounts Case Study 19

Lecture 261 Final Accounts Case Study 20

Lecture 262 Final Accounts Case Study 21

Lecture 263 Case Study 1 Adjustment Entries

Lecture 264 Case Study 2 Adjustment Entries

Lecture 265 Case Study 3 Bad Debts

Lecture 266 Case Study 4 Provision for Bad Debts

Lecture 267 Case Study 5 Provision for Bad Debts

Section 20: Accounts from Incomplete Records

Lecture 268 Introduction to Single Entry System

Lecture 269 Features of Single Entry System

Lecture 270 Introduction to Incomplete Records

Lecture 271 Features of Single Entry System of Accounting

Lecture 272 Limitations of single entry system

Lecture 273 Difference between single entry and double entry

Lecture 274 Methods for finding profits

Lecture 275 Statement of Affairs Method

Lecture 276 Conversion Method

Lecture 277 Calculation of Missing Figures

Lecture 278 Single Entry Case Study 1

Lecture 279 Single Entry Case Study 2

Lecture 280 Single Entry Case Study 3

Lecture 281 Single Entry Case Study 4

Lecture 282 Single Entry Case Study 5

Lecture 283 Single Entry Case Study 6

Lecture 284 Single Entry Case Study 7

Lecture 285 Single Entry Case Study 8

Lecture 286 Single Entry Case Study 9

Lecture 287 Single Entry Case Study 10

Lecture 288 Single Entry Case Study 11

Lecture 289 Single Entry Case Study 12

Lecture 290 Single Entry Case Study 13

Lecture 291 Computation of Total Purchases Case Study

Lecture 292 Computation of Total Sales Case Study

Lecture 293 Difference between Balance Sheet and Statement of Affairs

Lecture 294 Methods of Ascertaining Profit or Loss

Lecture 295 Computation of Profit Under Statement of Affairs Method

Lecture 296 Ascertainment of Total Purchase

Lecture 297 Case study - Ascertainment of Total Purchase

Lecture 298 Ascertainment of Total Sales (with case study)

Lecture 299 Case Study: Ascertainment of Credit Sales

Lecture 300 Case Study: Ascertainment of Total Sales

Section 21: Accounting for Introduction to Partnership

Lecture 301 Introduction to Partnership Accounting

Lecture 302 Partnership - Definition and Features

Lecture 303 Accounting Rules in the absence of Partnership Deed

Lecture 304 Fixed Capital and Fluctuating Capital Methods

Lecture 305 Difference between Fixed Capital and Fluctuating Capital Methods

Section 22: Accounting for Partnership - Admission of New Partner

Lecture 306 Introduction to Partnership

Lecture 307 General Features of Partnership

Lecture 308 Partnership Deed

Lecture 309 Capital Accounts of Partners

Lecture 310 Methods of Maintaingn Capital Accounts

Lecture 311 Fixed Capital Method

Lecture 312 Proforma for Fixed Capital Method

Lecture 313 Fluctuationg Capital Method and Proforma

Lecture 314 Case Study on Fixed and Fluctuating Capital Method

Lecture 315 Distribution of Profits

Lecture 316 Interest on Capital

Lecture 317 Case Study on Interest on Capital

Lecture 318 Drawings Account

Lecture 319 Interest on Drawings

Lecture 320 Methods for Computing Interest on Drawings

Lecture 321 Product Method for Interest on Drawings

Lecture 322 Case Study on Product Method

Lecture 323 Average Period Method

Lecture 324 Case study on Interest on Capital

Lecture 325 Case Study on Average Price Method

Lecture 326 Accounting treatment of Commission to Partners

Lecture 327 Case Study Profit and Loss Appropriation Account with Commission

Lecture 328 Case Study Profit and Loss Appropriation Account after Commission

Lecture 329 Goodwill, supporting factors and methods

Lecture 330 Goodwill Average Profit Method

Lecture 331 Case Study 1 Goodwill Average Profit Method

Lecture 332 Case Study 2 Goodwill Average Profit Method

Lecture 333 Super Profit Method

Lecture 334 Case Study Super Profit Method

Lecture 335 Admission of New Partner

Lecture 336 Adjustments in Accounting while admitting new partner

Lecture 337 Recording of Capital of New Partner

Lecture 338 New Profit Sharing Ratio and Sacrificing Ratio

Lecture 339 Computation of New Profit Sharing Ratio Case Study 1

Lecture 340 Computation of Sacrificing Ratio Case Study 2

Lecture 341 Unequal Sacrifice of Old Partners Case Study 3

Lecture 342 Equal Sacrifice of Old Partners Case Study 4

Lecture 343 Entire Sacrifice by One Partner Only Case Study 5

Lecture 344 When new share of incoming partner not given-Compute New and Sacrifice Ratio -CS

Lecture 345 Find Sacrificing Ratio when New Profit Sharing Ratio - Case Study

Lecture 346 Revaluation of Assets and Liabilities

Lecture 347 Accounting Entries to record Revaluation of Assets and Liabilities

Lecture 348 Comrpehsive Case Study 1 - Revaluation Method and Balance Sheet

Lecture 349 Comprehensive Case Study 2 - Revaluation Method and Balance Sheet

Lecture 350 Transfer of Undistributed Profit or Loss

Lecture 351 Transfer of Accumulated Reserve

Lecture 352 Treatment of Goodwill and Revaluation Method

Lecture 353 Case Study - Treatment of Goodwill and Revaluation Method

Lecture 354 Case Study - Treatment of Goodwill, Undistributed Loss, Revaluation and Balance

Lecture 355 Practice Problems Good Will Computation of Average Profit

Lecture 356 Practice Problems Good Will Computation Maintenable Average Profit

Lecture 357 Practice Problems Good Will Computation Using Super Profit

Lecture 358 Practice Problems Goodwill Computation Using Capitalisation Method

Lecture 359 Practice Problems Goodwill Computation by Capitalising Super Profit

Section 23: Accounting for Partnership - Retirement of Partner

Lecture 360 Retirement of Partner - Introduction

Lecture 361 Calculation of New Profit Ratio and Gaining Ratio - Introduction

Lecture 362 Difference between Sacrificing Ratio and Gaining Ratio

Section 24: Accounting for Partnership - Retirement of Partner

Lecture 363 Different scenarios in New Profit Sharing Ratio - Retirment

Lecture 364 Calculation of New Profit and Gaining Ratio - No information about New Ratio

Lecture 365 Calculation of New Profit and Gaining Ratio - Unequal Gain by Partners

Lecture 366 Calculation of New Profit and Gaining Ratio - Equal Gain by Partners

Lecture 367 Calculation of New Profit and Gaining Ratio - Entire Gain by One Partner

Lecture 368 Calculation of Gaining Ratio when New Ratio is given

Lecture 369 Revaluation of Assets and Liabilities - Retirement

Lecture 370 Accounting entries for revaluation of assets and liabilities - retirement

Lecture 371 Accounting entries for transfer of undistributed profit or loss

Lecture 372 Accounting entries for undistributed Profit or Loss - Retirement

Lecture 373 Transfer of Accumulated Reserve at Retirement

Lecture 374 Treatment of Goodwill at Retirement

Lecture 375 Case Study - Treatment of Goodwill at Retirement

Lecture 376 Settlement of Claim of the retiring Partner

Lecture 377 Case Study - Settlement of Claim of Retiring Partner

Lecture 378 Comprehensive Case Study - Revaluation, Balance Sheet on Retirement

Section 25: COMPANY ACCOUNTS I

Lecture 379 Introduction

Lecture 380 Features of Company

Lecture 381 Types of Companies

Lecture 382 Difference between Partnership and Company

Lecture 383 Classes of Share Capital

Lecture 384 Classification of Share Capital

Lecture 385 Issue of Shares

Lecture 386 Allotment of Shares

Lecture 387 Issue of Shares at Par

Lecture 388 Procedure for allotment of shares

Lecture 389 Calls in Arrears

Lecture 390 CALLS

Lecture 391 Calls in Advance

Lecture 392 Issue of Shares at Premium

Lecture 393 Issue of Shares at Discount

Lecture 394 Sweat Equity Shares

Lecture 395 Employees Stock Option Scheme

Lecture 396 Forfeiture of shares

Lecture 397 Reissue of Forfeited Shares

Lecture 398 Forfeiture Example

Lecture 399 Forfeiture Example 2

Lecture 400 Issue of bonus shares

Lecture 401 Share Application and Allotment Problem 1

Lecture 402 Share Forfeiture Problem

Lecture 403 Share Forfeiture Problem 2

Lecture 404 Bonus Issue Problem

Lecture 405 Reissue of Forfeit shares Problem 1

Lecture 406 Reissue of Forfeit shares Problem 2

Lecture 407 Non Voting Shares

Lecture 408 Profit on Forfeiture of shares-case study

Section 26: COMPANY ACCOUNTS II

Lecture 409 Introduction to Financial Statements

Lecture 410 Balance sheet format

Lecture 411 General Instructions to Schedule III of Companies Act, 2013

Lecture 412 General Instructions related to Assets and Liabilities

Lecture 413 General Instructions related to Share Capital

Lecture 414 General Instructions related to Reserves and Surplus

Lecture 415 General Instructions related to Long Term Borrowings

Lecture 416 General Instructions related to Long Term Provision

Lecture 417 General Instructions related to Short Term Borrowings

Lecture 418 General Instructions related to Other Current Liabilities

Lecture 419 General Instructions related to Tangible assets

Lecture 420 General Instructions related to Intangible Assets

Lecture 421 General Instructions related to Non Current Investments

Lecture 422 General Instructions related to Long term Loans and Advances

Lecture 423 General Instructions related to Other Non Current Assets

Lecture 424 General Instructions related to Inventories

Lecture 425 General Instructions related to Trade Receivables

Lecture 426 General Instructions related to Cash and Cash Equivalents

Lecture 427 General Instructions related to Contingent liabilites and Commitments

Lecture 428 General Instructions related to Short term Loans and Advances

Lecture 429 Profit and Loss Statement Format

Lecture 430 General Instructions related to Profit and Loss Statement

Section 27: Comprehensive Quiz

Section 28: Depreciation

Lecture 431 Introduction to Depreciation

Lecture 432 Depreciation and other Similar Terms

Lecture 433 Depreciation & Depreciable Assets

Lecture 434 Objectives of Providing Depreciation

Lecture 435 Casues of Depreciation

Lecture 436 Characteristics of Depreciation

Lecture 437 Factors determining amount of Depreciation

Lecture 438 Methods of Depreciation

Lecture 439 Straight Line Method of Depreciation

Lecture 440 Straight Line Method of Depreciation - Problem 2

Lecture 441 Straight Line Method of Depreciation - Problem 3

Lecture 442 Straight Line Method of Depreciation - Problem 3

Lecture 443 Merits and Limitations of Straight Line Method of Depreciation

Lecture 444 Written Down Value Method

Lecture 445 Advantages & Disadvantages of WDV Method

Lecture 446 Straight Line Method and Written Down Method A Comparative Analysis

Lecture 447 Methods of Recording Depreciation

Lecture 448 Disposal of Asset

Lecture 449 Effect of any Addition or Extension to the Existing Asset

Lecture 450 Provisions and its Accounting Treatment

Lecture 451 Introduction to Reserves

Lecture 452 Difference between Provision and Reserve

Lecture 453 Different types of Reserves

Lecture 454 Difference between Revenue Reserve and Capital Reserve

Lecture 455 Secret Reserve

Section 29: Capital & Revenue Items

Lecture 456 Introduction to Capital & Revenue Transaction

Lecture 457 Consideration in determining Revenue & Capital Expenditure

Lecture 458 Classification of Expenditure

Lecture 459 Capital Expenditure

Lecture 460 Revenue Expenditure

Lecture 461 Deferred Revenue Expenditure

Lecture 462 Difference between Capital, Revenue & Deferred Revenue Expenditure

Lecture 463 Capital Receipt and Revenue Receipt

Lecture 464 Difference between Capital Receipt and Revenue Receipt

Lecture 465 Examples for Capital and Revenue Items

Lecture 466 Case1 - Capital and Revenue Expenditure

Lecture 467 Case2 to 4 - Capital and Revenue Expenditure

Lecture 468 Golden Rule of Accouting

Section 30: Q & A Compedium

Lecture 469 6 True or False Question & Answers

Section 31: FINAL SECTION

Lecture 470 Bonus Lecture

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