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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!

Bạn sẽ học được gì

Understand Branch Accounts

Understand Departmental Accounts

Understand Self Balancing Ledger

Understand Accounting for Consignment

Understand Accounting for Joint Venture

Understand Accounting for Investments

Understand Accounting for Insurance Claims

Understand Accounting for Bills of Exchange

Understand Accounting for Sale of Goods on Approval / Return Basis

Understand Depreciation Accounting

Understand Average Due DAte

Understand Account Current

Understand Accounting For Construction Contract

Understand Revenue Recognition

Understand Accounting for Computer Software

Understand Accounting for Banking Companies.

Understand Accounting For Hospitals

Understand Accounting for Royalties

Understand Accounting for Hire Purchase Transactions

Understand Inventory Valuation

Understand Final Accounts of Sole Proprietors

Understand Accounting for Not-for-Profit Organisations

Yêu cầu

  • Basics of Accounting

Nội dung khoá học

35 sections

Branch Accounts

52 lectures
Welcome Lecture
02:30
Introduction to Branch Accounts
03:21
Dependent Branches and Features
03:49
Accounting for dependents branches
08:56
Debtors system in branch accounts
00:38
Accounting Entries Debtors System
02:49
Dependent Branches Problem 1
08:33
Dependent Branches Problem 2
08:08
Dependent Branches Problem 3
08:00
Dependent Branches Problem 4
07:37
Dependent Branches Problem 5
19:41
Goods invoiced at SP to Branches & Its Accounting Aspects
06:30
Dependent Branches Problem 6 (invoice @ SP)
13:01
Dependent Branches Problem 7 (invoice @ SP)
08:01
Dependent Branches Problem 8 (invoice @ SP)
08:46
Case Study Branch Account Gross Profit
13:24
Stock and Debtors system
08:44
Problem 9 Stock and Debtors System
13:34
Problem 10 Stock and Debtors System
13:30
Problem 11 stock and Debtors System
20:18
Final Accounts Method
02:38
Problem 12 Branch Trading & P&L A/c (cost)
07:02
Problem 13 Branch Trading A/c (Invoice Price)
08:29
Problem 14 Branch Trading P&L A/c (Invoice Price)
18:02
Case Study Debtors method and Final Accounts
24:01
Problem 15 on stock and Debtors system
24:45
Problem 16 Stock and Debtors System
29:00
Case Study Stock & Debtors Method
22:51
Whole Sale Branch system
05:02
Problem 17 Whole Sale Branch system
11:44
Problem 18 Whole Sale Branch system
15:02
Problem 19 Whole Sale Branch system
15:33
Independent Branches Introduction
03:43
Independent Branches Accounting Entry Part 1
06:09
Independent Branches Accounting Entry Part 2
03:38
Independent Branches Problem 20
04:33
Independent Branches Problem 21
09:32
Independent Branches Problem 22
08:07
Independent Branches Problem 23
04:35
Incorporation of Branch Trial Balance
07:21
Incorporation of Branch Trial Balance Problem 24
24:22
How to Close Books of Branches
03:54
Closure of Branch books Problem 25
19:26
Closure of Branch books Problem 26
04:25
Closure of Branch books Problem 27
17:10
Integral and Non Integral Foregin Branch
03:01
Indicators of Non Integral Foreign Operation
05:39
Techniques for Foreign Currency Translation Integral Foreign Operation
08:42
Techniques for Foreign Currency Translation Non Integral Foreign Operation
03:23
Case 1 Integral Foreign Operation Trial Balance
12:37
Case 2 Integral Foreign Operation P&L and Balance Sheet
17:58
Quiz on Branch Accounts
16 questions

Departmental Accounts

14 lectures
Departmental Accounts Introduction
04:59
Apportionment of Expenses
04:56
Departmental Accounts Problem 1
32:46
Departmental Accounts Problem 2
11:28
Inter Departmental Transfers
04:24
Inter Departmental Transfers Problem 3
14:33
Inter Departmental Transfers Problem 4
13:58
Inter Departmental Transfers Problem 5
21:33
Inter Departmental Transfers Problem 6
22:14
Departmental Accounts Problem 7
15:28
Departmental Accounts Problem 8
14:27
Departmental Accounts Problem 9
29:11
Case Study Departmental Trading and P&L Account
20:44
Case Study Departmental Trading and P&L Account (with Stock Adjustment and Profi
30:46

Self Balancing Ledger

11 lectures
Introduction to Self Balancing Ledger System
04:15
Self Balancing Ledger Problem 1
20:08
Self Balancing Ledger Problem 2
38:40
Self Balancing Ledger Problem 3
16:29
Contra Transactions
02:32
Entries to be Passed in Credit purchase
09:17
Self Balancing Ledger Problem 4
23:38
Transfer entries
07:00
self Balancing Ledger Problem 5
02:14
self Balancing Ledger Problem 6
41:17
self Balancing Ledger Problem 7
15:18

Accounting for Consignment

20 lectures
Consignment Accounting Introduction
07:55
Accountiong Aspects in Consignment
23:08
Accounting Entries in books of consignor
08:13
Consignment Accounting Problem 1
23:43
Consignment Accounting Problem 2
16:53
Consignment Accounting Problem 3
20:10
Accounting Entries in the Book of Consignee
11:34
Consignment Account Problem 4
15:49
Consignment Account Problem 5 (Goods Lost in Fire)
14:11
Consignment Account Problem 6
20:59
Normal Loss
03:18
Consignment Problem 7 with Normal Loss
03:47
Consignment Problem 8 Computation of Cost and Invoice Price
02:38
Consignment Problem 9 Computation of Profit Percentage on Cost and Selling Price
03:08
Consignment Problem 10 Computation of Invoice Value of Goods Sent Out
04:00
Consignment Problem 11 Computation of Abnormal Loss
02:29
Consignment Problem 12 With Del Credre Commission and Bad Debts
06:56
Consignment Problem 13 Computation of Commission
05:19
Consignment Problem 14 Computation of Commission
02:21
Consignment Problem 15 Computation of Stock Reserve
04:19

Accounting for Joint Venture

9 lectures
Joint Venture Introduction
06:34
Separate set of Books Method
08:57
Problem 1 Separate set of Books Method
20:15
Problem 2 Separate set of Books Method
11:34
No Separate Set of Books Maintained
23:52
Problem 1 No Separate Set of Books Maintained
11:43
Problem 2 No Separate Set of Books Maintained
12:57
Memorandum Joint Venture A/c Method
02:19
Problem 1 Memorandum Joint Venture A/c Method
17:36

Accounting for Investments

7 lectures
Investment Accounting
24:23
Problem 1 Investment Accounting
23:03
Problem 2 Investment Accounting
07:35
Problem 3 Investment Accounting
06:01
Accounting for Fixed Investment Securities
16:22
Problem 4 Accounting for Fixed Investment Securities
27:25
Problem 5 Accounting for Fixed Investment Securities
23:35

Accounting for Insurance Claims

8 lectures
Insurance Claim Problem 1
13:28
Insurance Claim Problem 2
24:53
Insurance Claim Problem 3
10:40
Insurance Claim Problem 4
19:05
Insurance Claim for loss of Profit Part 1
11:06
Insurance Claim for loss of Profit Part 2
04:10
Insurance Claim for loss of Profit Problem 1
20:46
Insurance Claim for loss of Profit Problem 2
32:39

Accounting for Bills of Exchange

18 lectures
Introduction to Bills of Exchange
07:41
Accounting Aspects in Bills of Exchange
08:28
Methods of Drawing Bills of exchnage
10:57
Computation of Bill Due Date
03:21
Endorsement of Bill of Exchange
04:54
Problem on Endorsement of Bill of Exchange
12:17
Discounting of Bill
06:50
Problem on Discounting of Bill
09:05
Retirement of Bill
07:06
Problem on Retirement of Bill
05:29
Dishonour of Bill
12:10
Problem on Dishonour of Bill
04:11
Dishonour of Bill - Different Scenarios
18:59
Renewal of Bill of Exchange
09:13
Problem 1 on Renewal of Bill of Exchange
07:02
Problem 2 on Renewal of Bill of Exchange
05:54
Insolvency of Customer
05:09
Problem on Insolvency of Customer
03:33

Accounting for Sale of Goods on Approval / Return Basis

8 lectures
Introduction to Sale on Approval or Return Basis
01:27
Method I Sale on Approval and Problem
08:34
Method II Sale on Approval and Problem
06:17
Method I Sale on Approval and Problem 2
04:27
Method I Sale on Approval and Problem 3
04:03
Method I Sale on Approval and Problem 4
03:33
Method I Sale on Approval and Problem 5
05:01
Method I Sale on Approval and Problem 6
06:42

Depreciation Accounting

8 lectures
Depreciation Introduction
07:18
Straight Line Method of Depreciation
06:05
Problem 1 Straight Line Method of Depreciation
06:15
Problem 2 Straight Line Method of Depreciation
08:13
Machine Hour Depreciation Method and Problem
07:21
Production Units Method of Depreciation and Problem
03:00
Depletion Method of Depreciation and Problem
03:29
Written Down Value Method
08:16

Average Due Date

7 lectures
Average Due Date Introduction
02:16
Due Date
04:44
Types of Problems
04:39
Average Due Date Problem 1
08:51
Average Due Date Problem 2
06:01
Average Due Date Problem 3
04:01
Average Due Date Problem 5
06:14

Account Current

11 lectures
Introduction to Account Current
03:20
Account Current Problem 1
17:26
Product Method
03:00
Account Current Problem 2 Product Method
10:09
Account Current Problem 3 Forward Method
10:59
Account Current Problem 4 Backward Method
09:37
Account Current Problem 5 Interest Method
05:02
Account Current Problem 6 Product Method
07:43
Red Ink Interest Method
02:26
Account Current Problem 7 Red Ink Interest Method
09:40
Account Current Problem 8 Different Interest Rates
20:33

Accounting For Construction Contract

13 lectures
Construction Contract and its Type
05:18
Objectives of Accounting for Construction Contract
03:21
Applicability of AS7
01:26
Measurement of Contract Revenue
07:06
Contract Costs - Inclusion and Exclusions
04:25
Basic Principles of Recognition of Revenue and Expenses
05:34
Composition of Contract Revenue
01:48
Provision for Expected Losses
00:45
Effect of change in estimate in Construcition Contract
02:00
Accounting Disclosures by Construction Contractors as per AS 7
02:16
Contract Accounting Case Study 1
06:36
Contract Accounting Case Study 2
02:13
Contract Accounting Case Study 3
29:33

Revenue Recognition

17 lectures
Revenue Recognition - Introduction
05:26
Item excluded in Revenue Definition
02:52
Timing of Revenue Recognition
02:37
Conditions of Revenue Recognition
03:35
Revenue Recognition when goods are sold subject to conditions
04:27
Revenue from Rendering of service
05:29
Special Treatment of Revenue Recognition
02:59
When Revenue from sale of goods can berecognised?
02:32
Treatment of interdepartmental Transfer
03:21
Revenue Recognition Case Study 1
02:44
Revenue Recognition Case Study 2
02:43
Revenue Recognition Case Study 3
03:07
Revenue Recognition Case Study 4
03:08
Revenue Recognition Case Study 5
02:08
Revenue Recognition Case Study 6
01:42
Revenue Recognition Case Study 7
02:52
Revenue Recognition Case Study 8
04:42

Accounting for Computer Software

3 lectures
Introduction to Computer Software Accounting
03:00
Software Acquired for Internal Use
06:35
Internally Generated Computer Software
10:03

Accounting for Banking Companies.

14 lectures
Introduction -Banking
03:45
Banking, Banking Companies & Exceptions
03:32
Important Provisions of Banking Regulation Act
03:07
Important Provisions of Banking Regulation Act Part 2
06:03
Banks Book Keeping System
07:45
Case 1 Accounting Treatment of Interest Income - Bank Loans
02:57
Case 2 Accounting Treatment of Interest Income - Bank Loans
01:52
Case 3 Accounting Treatment of Interest Income - Bank Loans
04:04
Case 4 Computation of Provision
02:17
Case 5 Computation of Provision
02:17
Case 6 Computation of Provision
03:11
Case 7 Computation of Provision
02:52
Case 8 Computation of Provision
02:43
Case 9 Computation of Provision
00:38

Accounting For Hospitals

4 lectures
Introduction Accounting for Hospitals
01:46
Expenses Recognitionby Hospitals
01:40
Allocation of Revenue
01:35
Realisation of Revenue
01:45

Accounting for Royalties

8 lectures
What is Royalty?
02:58
What is Minimum Rent / Dead Rent in Royalty?
05:09
Short workings / Excess Workings and Ground Rent
02:04
Recoupment of Shortworkings
02:45
Accounting treatment of Shortworkings
06:07
Accounting entries in the books of lessee / licencee
03:45
Case Study 1 - Royalty Account - with Shortworking Adjustments
20:41
Case Study 2 - Royalty Account -with Shortworking Adjustments
20:56

Accounting for Hire Purchase Transactions

9 lectures
Hire Purchase and Installment sale
06:58
situation I - When Rate of Interest, Cash Price & Interest given
08:43
Situation II-When Rate of Int. & Inst. given but cash price not given
08:35
Situation III-When only Inst. are given but cash price & rate of Int. not given
07:06
Situation IV-Ref. to annuity table,rate of Int.&inst. given but not cash price
02:37
Accounting Treatment in Hire Purchaser Books
04:28
Accounting effect of HP default and Repossession
05:17
Case Study - Hire Purchase Default and Repossession
18:36
Case Study - Hire Purchase Default and Partial Repossession
24:50

Inventory Valuation

22 lectures
Introduction to Inventory
03:12
Significance of Inventory Valuation
05:38
Valuation of Inventory
03:28
Components of Cost
07:54
Exclusion from Cost
02:54
Net Realisable Value
02:38
Techniques for Inventory Valuation
02:49
Specific Identification Method
03:14
FIFO Method of Valuation
06:06
LIFO Method of Valuation
07:44
Case Study for FIFO Method
09:17
Case Study FIFO Method
03:02
Simple Average Price Method
03:24
Case Study Average Price Method
03:32
Weighted Average Price Method
02:47
Case Study on Simple Average and Weighted Average Method
06:55
Case Study Weighted Average Price Method
03:59
Case Study Weighted Average Price Method Inventory Ledger
08:46
Retail or Adjusted Selling Price Method
05:53
Case Study on Retail or Adjusted Selling Price Method
05:44
Case Study 1 Adjusted Selling Price Method
05:39
Case Study 2 Adjusted Selling Price Method
03:06

Final Accounts of Sole Proprietors

41 lectures
Introduction to Final Accounts of Sole Proprietors
03:40
Introduction to Final Accounts of Non Manufacturing Entities
03:48
Income Statement and Position Statement
02:29
Preparation of Final Accounts - fundamental aspects
04:15
Inter-relationship between two statements
01:49
Matching Principle
05:22
Exceptions to Matching Principle
00:52
Trading Account
09:46
Trading Account Items
08:37
Closing entries in Trading Account
04:04
Trading Account Case Study 1
03:18
Trading Account Closing Entries Case Study 2
09:03
Profit and Loss Account
04:26
Treatment of Specific items
06:00
Closing entries related to Profit and Loss account
02:50
Profit and Loss Account Case Study 2
04:03
Adjustments in Final Accounts
09:23
Provision for Doubtful Debts Case Study 4
06:02
Other Adjustments in Final Accounts
04:17
Abnormal Loss of Inventory by accident or fire
03:22
Goods Sent on Approval Basis
04:21
Goods used other than for Sale
02:06
Accounting Entry for Sales Tax
03:07
Commission based on Profit
03:07
Preparation of Final Accounts - Case Study 5
17:05
Arrangements of Assets and Liabilities
06:05
Classifications of Assets and Liabilities
03:50
Preparation of Balance Sheet - Case Study 6
06:45
Preparation of Revised P&L and Balance Sheet - Case Study 7
11:01
Determination of Outstanding Salaries and related adjustments
08:47
Opening Entry and Case Study
06:11
Provisions and Reserves
03:16
Provisions and Reserves Case Study 8
01:41
Final Accounts of Manufacturing Entities - Introduction
03:19
Manufacturing Cost
02:26
Direct Manufacturing Expenses
01:56
Indirect Manufacturing Expenses
02:10
By Products
02:49
Structure of Manufacturing Account
05:29
Manufacturing Account Case Study 8
09:52
Manufacturing Account Case Study 9
05:57

Accounting for Not-for-Profit Organisations

23 lectures
Introduction to Accounting for Non Profit Organisations
01:51
Characteristics of Not-for-Profit Organisation
05:18
Accounting Records of Not-for-Profit Organisations
12:24
Nature of Receipts and Payment Account
01:55
Case 1 Receipts and Payment Account
06:20
Income and Expenditure Account
01:52
Main Sources of Income
01:28
Difference between Receipts and Payments Account
04:10
Preparation of Income and Expenditure Account from Receipts and Payments Account
02:49
Preparation of Balance Sheet
01:56
Peculiar Items and its Accounting Treatment
15:32
Case 2 Subscription Accounting in Income and Expenditure Account
11:53
Case 3 Salaries Accounting in Income and Expenditure Account
07:03
Accounting treatment of Donations
02:00
Accounting treatment of Entrance and Admission Fees
00:48
Accounting for Subscriptions
06:23
Accounting for life members fees
03:50
Case 4 Preparation of Income and Expenditure Account and Balance Sheet
27:11
Case 5 Preparation of Income and Expenditure Account and Balance Sheet
21:28
Case 6 Preparation of Receipts and Payment Account and Subscription Account
19:15
Problem-1 Receipts and Payments
04:22
Problem -2 Subscription and Related Ledgers
08:58
Problem -3 Salary Account and Related Ledgers
08:16

Advanced Partnership Accounts

68 lectures
Partnership and Appropriation of Profits
05:08
Fixed Capital and Fluctuating Capital
04:06
Appropriation of Profits
07:40
Fixed Capital and Fluctuating Capital Format
05:53
Case 1 Fixed and Fluctuating Capital Method
07:34
Difference between Fixed Capital and Fluctuating Capital Method
01:39
Case 2 Fluctuating Capital Method
16:02
Case 3 Fixed Capital Method
11:36
Accounting Treatment for Interest on Capital
01:45
Case 4 Interest on Capital
12:40
Calculation of Interest on Drawings
13:39
Case 1 Interest on Drawings
05:36
Case 2 Comprehensive Case Study Interest on Drawings and other adjustments
18:33
Case 3 Interest on Drawings uniformly at the end of every quarter
05:39
Case 4 Interest on Drawings and Adjustment Entry
20:22
Case 5 Adjustment for Wrong Distribution of Profits
09:11
Guaranteed Partnership - Guarantee by One Partner
02:42
Case 6 Guarantee by One Partner
09:06
Guarantee given by Firm
01:00
Case 7 Guarantee by Firm
04:53
Case 8 Cross Guarantee
11:05
Case 9 Guarantee by One Partner
08:14
Case 10 Guarantee with retrospective effect
17:53
Adjustments at the time of admission of new partner
01:32
Adjustments regarding Profit Sharing Ratio and Case Study 11
03:36
Adjustments regarding Profit Sharing Ratio and Case Study 12
02:58
Sacrifice only by few Partners and New Profit Sharing Ratio Case Study 13
04:59
Adjustment regarding Valuation of Assets and Liabilities - Revaluation Method
05:15
Adjustment regarding Valuation of Assets & Liabilities-Memorandum Revaluatio Mtd
03:38
Goodwill
02:08
Various Scenarios for Accounting treatment of Goodwill
08:06
Valuation methods of Inherent Goodwill
00:55
Average Profits Method
03:36
Super Profits Method
07:54
Capitalisation of Profits Method
02:45
Annuity Method
00:51
Valuation of Goodwill Case Study 14
02:17
Valuation of Goodwill Super Profit Method Case Study 15
05:01
New Partner cannot pay premium and Goodwill account is raised Case 16
05:13
New Partner pays for Goodwill but Goodwill appearing in Balance Sheet in Full Va
11:23
Premium for Goodwill Paid Privately Case 18
01:27
Premium for Goodwill in True Sense
03:55
Adjustment for Accumulated Profits / Losses
01:41
Adjustment Regarding Capital
00:41
Case 19 Adjustment Regarding Capital
29:08
Case 20 Adjustment Regarding Capital
23:28
Case 21 Adjustment Regarding Capital
25:26
Case 22 Adjustment Regarding Capital using Memorandum Revaluation A/c
19:33
Case 23 Adjustment Regarding Capital
26:27
Retirment of Partner
04:05
Case 24 Retirment of Partner
20:28
Rights to Share of Profit after Retirment
02:11
Case 25 Right to Share of Profit after Retirement
26:04
Case 26 Right to Share of Profit after Retirement
16:24
Death of Partner and Accounting Implications
02:40
Accounting treatment for Joint Life Policy
04:11
Case 27 Accounting treatment for JLP
28:08
Dissolution of Partnership Firm
02:43
Settlement of Accounts on Dissolution
01:49
Realisation of Assets and Liabilities
04:41
Settlement of Dues of the Partners
02:26
Case 28 Settlement of Dues to the Partners
14:02
Case 29 Settlement of Dues to the Partners
15:07
Insolvency of Partner
04:05
Highest Relative Capital Method
08:23
Case 1 Highest Relative Capital Method
31:13
Case 2 Highest Relative Capital Method
23:25
Case 3 Highest Relative Capital Method
22:04

Amalgamation

18 lectures
Amalgamation Introduction
03:57
Difference between Amalgamation Absortpion and External Reconstruction
05:21
Types of Amalgamation
03:29
Purchase Consideration
03:48
Case 1 Purchase Consideration
06:03
Case 2 Purchase Consideration
14:58
Methods of Accounting for Amalgamation
07:09
Case 3 Amalgamation in nature of Merger
18:08
Case 4 Amalgamation in nature of Purchase
09:16
Case 5 Purchase Consideration
06:10
Case 6 Purchase Consideration
02:27
Journal Entries to be passed in Books of Selling Company
25:09
Journal Entries to be passed in Books of Buying Company
06:21
Intercompany Owings in Amalgamation
02:23
Intercompany Owings - Adjustment in Value of Stock in Amalgamation
04:06
Case 7 Intercompany Owings and Amalgamation
32:57
Case 8 Amalgamation Closing Ledger in Selling Companies
35:46
Case 9 Amalgamation Closing Ledger in Buying Company
26:02

Profit or Loss Pre and Post Incorporation

8 lectures
Introduction to Profit or Loss Pre and Post Incorporation
01:41
Methods of Computing Profir or Loss Prior to in Incorporation
03:15
Basics of Apportionment of Pre and Post Incorporation Items
03:26
Case 1 Time Ratio and Sales Ratio
03:36
Case 2 Preparation of Balance Sheet involving acquistion during mid of the year
11:19
Case 3 Apportionment of Expenses and calculate Pre and Post Incorportion Profits
17:52
Case 4 Apportionment of Cost and Revenue between Pre and Post Incorp Periods
20:33
Case 5 Allocation of Expenses & Calculation of Pre and Post Incorporation Profit
22:46

Internal Reconstruction

15 lectures
Introduction to Internal and External Reconstruction
02:59
Difference between Internal and External Reconstruction
01:06
Methods of Internal Reconstruction
01:14
Alteration of Share Capital
01:08
Conversion of fully paid shares into stock and vice versa
01:12
Variation of Share holders Rights
01:19
Reduction of Share Capitals
02:40
Compromise / Arrangements
01:17
Surrender of Shares
00:27
Entries in case of internal Reconstruction
01:39
Case 1 Alteration of Share Capital
12:08
Case Study 2 Conversion of Fully Paid Shares into Stock and Stock into Shares
05:50
Case Study 3 Journal Entries for Scheme of Reconstruction
12:24
Case Study 4 Journal Entries & Balance Sheet for Scheme of Reconstruction Part 1
12:24
Case Study 4 Journal Entries & Balance Sheet for Scheme of Reconstruction Part 2
09:35

Financial Statements of Companies

25 lectures
What is Company?
01:16
Different Types of Companies
04:17
Government Company
00:39
Private Company and Public Company
02:29
Holding Company and Subsidiary Company
02:41
Maintenance of Books of Accounts
03:44
Statutory Books
01:45
Annual Return
01:06
Final Accounts
03:10
Managerial Remuneration and Sec 197 & 198
04:14
Schedule V of Companies Act 2013
01:01
Sec I & II of Part II of Schedule V Companies Act 2013
07:28
Sec III of Part II of Schedule V Companies Act 2013
05:28
Sec IV of Part II of Schedule V Companies Act 2013
02:56
Effective Capital
01:57
Section V Remuneration payable to a Managerial Person in two companies
00:37
Ascertainment of Profit for Managerial Remuneration
06:01
Divisible Profits, Dividend and Provision for Depreciation
06:42
Declaration and Payment of Dividend
02:29
Transfer to Reserves
01:21
Capital Reserves
01:44
Declaration of Dividend
01:53
Dividend on Preference and Partly Paid Shares
01:38
Payment of Dividend
04:33
Dividend Distribution Tax - Meaning, Accounting, Disclosure and Presentation
04:48

Ind AS 1 Presentation of Financial Statements

36 lectures
Introduction to Ind AS 1
00:56
Scope of Ind AS 1
01:58
What are General Purpose Financial Statements?
01:25
What are complete set of Financial Statements?
01:50
Presentation of True and Fair View and its compliance with Ind AS
03:07
Whether departure from requirements of Ind AS is permissible / possible?
04:28
Case 1 Deviation from Ind AS
01:44
Going Concern Assumption
01:08
Going Concern Case Study
07:01
Accrual Basis of Accounting
00:40
Materiality and Aggregation
03:06
Offsetting with Case Study
03:52
Frequency of Reporting
02:36
Comparitive Information in Financial Statements
03:10
Change in Accounting Policies, retrospective restatement or reclassification
01:59
Consistency of Presentation of Financial Statements
01:40
Structure and Content of Financial Statements as per Ind AS 1
02:32
Balance Sheet minimum requirements as per Ind AS 1
01:55
Distinction between Current and Non Current Items
01:40
What are Current Assets (as per Ind AS 1) ?
01:46
Current Asset Examples
04:24
What is Operating Cycle (as per Ind AS 1)?
03:16
What are Current Liabilities? (as per Ind AS 1)
03:16
Classification of liability in case of refinance / rollover
01:56
Case Study on Classification of liability in case of refinance / rollover
03:46
Classification of Liability in case of breach of provision of long term contract
03:00
Case study on Classification of liability in case of breach of provision of long
04:55
Case Study 1 on Current Asset Classification as per Ind AS 1
01:35
Case Study 2 on Current Asset Classification as per Ind AS 1
02:15
Case Study 3 on Current Asset Classification as per Ind AS 1
02:07
Electiricty Deposit - Current Asset or Non Current Asset?
00:54
Tender Deposit / EMD - Current or Non Current?
00:47
GST Deposit in dispute - Current or Non Current?
00:42
Income received in advance - Current or Non Current?
01:30
Information required io be presented in Balance Sheet
02:10
Information required io be presented in Statement of Profit and Loss
03:28

Computerised Accounting System

9 lectures
Introduction to Computerised Accounting System
04:44
Significance of Computerised Accounting System'
01:49
Codification and Grouping of Accounts
04:59
Maintaining the Hierarchy of Ledgers
02:38
Accounting Packages
01:44
Spread sheet Advantages and Disadvantages
02:47
Prepackaged Accounting Softwares
06:58
Advantages and Disadvantages of Prepackaged Accounting Software
02:55
Consideration for selection of Pre-packaged Accounting Software
01:51

Accounting of Insurance Companies

16 lectures
Introduction to Insurance and types of Policies
03:09
Principles of Insurance
02:29
Difference between Life and Non Life Insurance
02:50
Important Provisions of Insurance Act 1938
04:29
Amendments by Insurance Regulatory and Development Authority Act 1999
03:31
Books to be maintained by Insurance Companies
01:56
Important Provisions of LIC Act 1956
06:54
Annuity Business, Surrender Value and Paid Up Policy
02:51
Bonus and Bonus in Reduction of Premium
01:59
Claims and Accounting Aspects
01:47
Commission, Re-Insurance, Double Insurance and Ceding Company
01:46
Life Assurance Fund
00:51
Valuation Balance Sheet
03:02
Case Study on Life Assurance Fund
03:47
Case Study 1 on Valuation Balance Sheet
05:57
Case Study 2 on Valuation Balance Sheet
03:42

Accounts from Incomplete Records

16 lectures
Introduction to Single Entry System
02:56
Features of Single Entry System
01:25
Types of Single Entry
02:17
Techniques of obtaining complete accounting information
05:28
Derivation of Information from Cash Book
03:31
Analysis of Sales Ledger & Purchase Ledger
07:36
Distinction between Business Expenses & Drawings
02:45
Fresh Investment by Proprietors / Partners
01:24
Ascertainment of Profit by Capital Comparison - Single Entry System
03:06
Methods of Capital Comparison
08:13
Statement of Affairs Format for Ascertaining Capital Position
02:02
Difference between Statement of Affairs and Balance Sheet
03:40
Statement of Affairs & Profit Computation Case 1
07:35
Statement of Affairs & Profit Compuation Case 2
32:41
Suppressed Income Case 3
08:12
Case Study - Prepare Trading P&L and Balance Sheet
40:56

Liquidation of Companies

4 lectures
Liquidation / Winding Up of Company
01:18
Circumstance for Winding Up Company by Tribunal
01:28
Petition for Winding Up to Tribunal
02:03
Voluntary Winding Up (Sec 59 of Insolvency & Bankruptcy Code 2016)
03:12

Issue of Bonus Shares

4 lectures
Issue of Bonus Shares - An Introduction
02:29
Bounus Issue - Companies Act related provisions
04:55
Case study - Journal Entries after bonus issue (Part 1/2)
13:22
Case study - Extract of Balance Sheet after bonus issue (Part 1/2)
06:05

Q&A Compedium

1 lectures
How to arrive at value of unfinished goods
03:18

FINAL SECTION

1 lectures
Bonus Lecture
00:01

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