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Accounting For Ca Inter Paper 1 (Module 1) - Panter - 30.12.2022 ![]() Accounting For Ca Inter Paper 1 (Module 1) Last updated 6/2021 MP4 | Video: h264, 1280x720 | Audio: AAC, 44.1 KHz Language: English | Size: 10.86 GB | Duration: 18h 41m A Complete Online Course covering Module 1 of Accounting Paper 1 CA Inter What you'll learn Master Module 1 of Accounting Paper 1 CA Inter Requirements Basic knowledge of Accounting Description Welcome to this course Accounting for CA Inter Paper 1 (Module 1) Who should take this course?This course is meant for students preparing for Chartered Accountancy Inter Examinations. This course topics of Module 1 of Paper 1 Accounting.Why you should take this course?By taking this course, you will be able to have complete coverage of Module 1 topics 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 Module 1 topics explaining concepts, theories, and techniques which deals with conceptual frame work. a) Introduction to Accounting Standardsb) Framework for preparation and presentation of financial statements.c) Overview of Accounting Standards.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. 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 above advanced concepts, case studies in Accounting Module 1 Topics at ease with high level of confidence. This course will equip you for approaching CA Inter Examination with confidence as well hand real life problems with clarity. Overview Section 1: Introduction to Accounting Standards Lecture 1 What are Accounting Standards? Lecture 2 Advantages of Accounting Standards Lecture 3 Need for convergence of AS with IFRS Lecture 4 Convergence to IFRS in India Lecture 5 What is Ind AS? Lecture 6 What are Carve Outs and Carve Ins in Ind AS? Lecture 7 Implementation of Ind AS for Companies Lecture 8 Implementation of Ind AS for NBFC, Scheduled Commercial Banks, Insurers / Insura Lecture 9 Status of Accounting Standards Lecture 10 What is IFRS and benefit of convergence? Section 2: Framework for Preparation and Presentation of Financial Statements Lecture 11 Intro to fundamental accounting assumptions Lecture 12 Recognition of asset and liability - example Lecture 13 Components of Financial Statements Lecture 14 Objectives and Users of Financial Statements Lecture 15 Going Concern Assumption Lecture 16 Accrual Basis Assumption Lecture 17 Elements of Financial Statements Lecture 18 What is Asset? Lecture 19 What is Equity? Lecture 20 What is Liability Lecture 21 What is Expense? Lecture 22 Current Cost Convention Lecture 23 What is Income? Lecture 24 Realisable Value Lecture 25 Measurement of elements of Financial Statements Lecture 26 What is Historical Cost? Lecture 27 Present Value Convention Lecture 28 Concept of Capital Maintenance Lecture 29 Financial Capital Maintenance at Historical Cost Lecture 30 Physical Capital Maintenance at Current Cost Section 3: AS 1 DISCLOSURE OF ACCOUNTING POLICIES Lecture 31 Introduction to AS 1 Disclosure of Accounting Policies Lecture 32 Fundamental Accounting Assumptions Lecture 33 Accounting Policies Lecture 34 Going Concern Assumption Case Study Section 4: AS 2 VALUATION OF INVENTORY Lecture 35 AS 2 Introduction Lecture 36 Items excluded from scope of AS 2 Lecture 37 Types of Inventory Lecture 38 Inventory cost ascertainment Lecture 39 Valuation of Inventory Lecture 40 Measurement of Inventory Lecture 41 Cost of Inventory Lecture 42 Joint Products or Byproducts Lecture 43 Cost Formula Lecture 44 Other Techniques of Cost Measurement Lecture 45 Net Realisable Value Lecture 46 Disclosure Requirements Lecture 47 Value of Inventory Case Study Lecture 48 Treatment of Fixed Overheads Case Study Lecture 49 Computation of Cost of Inventory Case Study Lecture 50 Valuation of Inventory Net Realiable Value Item by Item Basis Case Study Lecture 51 Treatment of Normal and Abnormal Loss and Valuation of Inventory Case Study Lecture 52 Treatment of Production Overheads in Valuation of Inventory Case Study Section 5: AS 3 Cash Flow Statement Lecture 53 Cash Flow Statement Introduction (Talking Head) Lecture 54 Cash Flows from Various Activities (Talking Head) Lecture 55 Cash Flow Statement Direct Method (Talking Head) Lecture 56 Cash Flow Statement Indirect Method (Talking Head) Lecture 57 Case Study 1 Cash flow study (Talking Head) Lecture 58 Case Study 2 Cash flow study (Talking Head) Lecture 59 Case Study 3 Cash flow study (Talking Head) Section 6: AS 4 Contingencies and Events occuring after balance sheet date Lecture 60 Introduction to AS 4 Lecture 61 Events occurring after Balance Sheet Date Lecture 62 Adjusting Event and Non Adjusting Event Lecture 63 Events not affecting Financial Statement Lecture 64 Special Nature Event (Dividends Declared) Lecture 65 Going Concern and Events occuring after Balance Sheet Date Lecture 66 Case Study1 Events occurring after Balance Sheet Date Lecture 67 Case Study2 Events occurring after Balance Sheet Date Lecture 68 Case Study3 Events occurring after Balance Sheet Date Lecture 69 Case Study4 Events occurring after Balance Sheet Date Lecture 70 Case Study 5 Events occurring after Balance Sheet Date Lecture 71 Case Study6 Events occurring after Balance Sheet Date Lecture 72 Case Study7 Events occurring after Balance Sheet Date Lecture 73 Case Study8 Events occurring after Balance Sheet Date Section 7: AS 5 Net Profit or Loss for the period, Prior Period Items and Changes in Accoun Lecture 74 AS 5 Introduction Lecture 75 Profit or Loss from Oridnary Items Lecture 76 Extra Ordinary Items as per AS 5 Lecture 77 Exceptional Items Lecture 78 Prior Period Items Lecture 79 Changes in Accounting Estimates Lecture 80 Changes in Accounting Policy Lecture 81 Case Study - Prior Period Item Lecture 82 Case Study - Disclosure for Ordinary Items Lecture 83 Case Study - Disclosure for Ordinary Items Lecture 84 Case Study Prior Period Item Lecture 85 Case Study Change in Accounting Policy Section 8: AS 7 Construction Contracts Lecture 86 Construction Contract and its Type Lecture 87 Objectives of Accounting for Construction Contract Lecture 88 Applicability of AS7 Lecture 89 Measurement of Contract Revenue Lecture 90 Contract Costs - Inclusion and Exclusions Lecture 91 Basic Principles of Recognition of Revenue and Expenses Lecture 92 Composition of Contract Revenue Lecture 93 Provision for Expected Losses Lecture 94 Effect of change in estimate in Construcition Contract Lecture 95 Accounting Disclosures by Construction Contractors as per AS 7 Lecture 96 Contract Accounting Case Study 1 Lecture 97 Contract Accounting Case Study 2 Lecture 98 Contract Accounting Case Study 3 Section 9: AS 9 Revenue Recognition Lecture 99 Revenue Recognition - Introduction Lecture 100 Item excluded in Revenue Definition Lecture 101 Timing of Revenue Recognition Lecture 102 Conditions of Revenue Recognition Lecture 103 Revenue Recognition when goods are sold subject to conditions Lecture 104 Revenue from Rendering of service Lecture 105 Special Treatment of Revenue Recognition Lecture 106 When Revenue from sale of goods can berecognised? Lecture 107 Treatment of interdepartmental Transfer Lecture 108 Revenue Recognition Case Study 1 Lecture 109 Revenue Recognition Case Study 2 Lecture 110 Revenue Recognition Case Study 3 Lecture 111 Revenue Recognition Case Study 4 Lecture 112 Revenue Recognition Case Study 5 Lecture 113 Revenue Recognition Case Study 6 Lecture 114 Revenue Recognition Case Study 7 Lecture 115 Revenue Recognition Case Study 8 Section 10: AS 10 Property, Plant & Equipment Lecture 116 Introduction to AS 10 (Revised) Lecture 117 Property, Plant & Equipment - Definition Lecture 118 Biological Assets & Bearer Plant Defintion Lecture 119 Agricultural Activity & Produce as per AS 10 Lecture 120 Recognition criterial for Property, Plant & Equipment as per AS 10 Lecture 121 Case Study on Capitalisation of Remodelling Expenses Lecture 122 "Treatment of Spareparts, Standby Equipment & Servicing Equipment" Lecture 123 Treatment of Cost of Day to Day Servicing Lecture 124 Treatment of Replacement of Parts of PPE Lecture 125 Measurement at Recognition of PPE Lecture 126 Purchase Price Lecture 127 Directly Attributable Cost as per AS 10 Lecture 128 Case Study 1 Directly Attributable Cost Lecture 129 Case Study 2 Directly Attributable Cost Lecture 130 Case Study 3 Directly Attributable Cost Lecture 131 Decommissioning, Restoration and similar liabilities Lecture 132 Cost of Self Constructed Asset Lecture 133 Measurement of Cost Lecture 134 Commercial Substance in Exchange Transaction Lecture 135 Case Study 1 Measurement of Cost Lecture 136 Case Study 2 Measurement of Cost Lecture 137 Measurement of Cost Part 2 Lecture 138 Measurement after Recognition Lecture 139 Cost Model as per AS 10 Lecture 140 Revaluation Model as per AS 10 Lecture 141 Frequency of Revaluation Lecture 142 Determination of Fair Value Lecture 143 Accounting treatment under Revaluation Model Lecture 144 Treatment of Revaluation Increase or Decrease Lecture 145 Case Study on Treatment of Revaluation Increase or Decrease Lecture 146 Treatment of Revaluation Surplus Lecture 147 Depreciation and related aspects under AS 10 Lecture 148 Case Study on Depreciation with ref. to AS 10 Lecture 149 Review of Residual Value & Useful Life of Asset with Case Study Lecture 150 Commencement of Period for Depreciation Lecture 151 Cessation of Depreciation with Case Study Lecture 152 Cessation of Depreciation (Continuation) Lecture 153 Depreciation for Land and Building Lecture 154 Change in Method of Depreciation as per AS 10 Lecture 155 Methods of Depreciation as per AS 10 Lecture 156 Case Study Method of Depreciation as per AS 10 Lecture 157 Changes in Decommissioning, Restoration & Other Liabilities as per AS 10 Lecture 158 Changes in Liabilities (Asset recognized under Cost Model) as per AS 10 Lecture 159 Changes in Liabilities (Asset recognized under Revaluation Model) as per AS 10 Lecture 160 4 Situations and its accounting as per AS 10 Lecture 161 Case Study Compensation from 3rd Party as per AS 10 Lecture 162 Retirement of PPE as per AS 10 Lecture 163 De-Recognition of PPE as per AS 10 Lecture 164 Disclosure requirement for PPE as per AS 10 Section 11: AS 11 The Effects of Changes in Foreign Exchange Rates Lecture 165 Introduction to AS 11 The Effects of Changes in Foreign Exchange Rates Lecture 166 Areas not covered by AS 11 Lecture 167 What is Foreign Currency Transaction? Lecture 168 Monetary and Non Monetary Items Lecture 169 integral and integral foreign operations Lecture 170 Forward Exchange Contract and Forward Rate Lecture 171 Initial Recognition of Foreign Exchange Transactions Lecture 172 Reporting Foregin Currency Items at Balance Sheet Date Lecture 173 Recognition of Exchange Differences Lecture 174 Treatment of Exchange Differences of Long Term Monetary Items Lecture 175 Translation of Financial Statements of Foreign Operations Lecture 176 Translation of Financial Statements of Integral Foreign Operations Lecture 177 Translation of Financial Statements of Non Integral Foregin Operations Lecture 178 How to decide Non Integral Foregin Operations? Lecture 179 Forward Contract and AS 11 Lecture 180 Case Study 1 Forex Difference and Loan Accounting Lecture 181 Case Study 2 Capitalization of Foreign Exchange Difference attributable to Depre Lecture 182 Case Study 3 Preparation of Trial Balance of Foreign Operations in Rupees Lecture 183 Case Study 4 Recognition of Forward Contract Loss / Gain Lecture 184 Case Study 5 Accounting for Speculative loss / gain out of Forward Contract Lecture 185 Disclosures required in Financial Statements Lecture 186 Presentation of Foreign Currency Monetary Item Translation Difference Account Lecture 187 Case Study 6 Accounting for Translation of Integral Foreign Operations Section 12: AS 12 Accounting for Government Grants Lecture 188 Introduction to Accounting for Government Grants Lecture 189 What is Government Grant? Lecture 190 Accounting Treatment for Government Grant Lecture 191 Recognition of Government Grants Lecture 192 Presentation of Grants related to Specific Fixed Assets Lecture 193 Case Study on Accounting for Government Grant (by deducting from Fixed Asset) Lecture 194 Case Study on Government Grant (Treating as Deferred Income) Lecture 195 Case Study (Utilisation of Government Grant and Accounting for asset recevied fr Lecture 196 Presentation of Grants (Revenue & in nature of Promoter's Contribution) Lecture 197 Case Study (Accounting treatment for Grant received for Investment) Lecture 198 Refund of Government Grants Lecture 199 Disclosures in Financial Statements for Government Grants Lecture 200 Case Study (Accounting treatment for Refund of Grant credited to Fixed Asset) Lecture 201 Case Study (Accounting treatment for Refund of Grant credited to Fixed Asset) Lecture 202 Case Study (Accounting treatment Deferred Grant a/c and refund) Section 13: AS 14 Accounting for Amalgamations Lecture 203 Amalgamation Introduction Lecture 204 Difference between Amalgamation Absortpion and External Reconstruction Lecture 205 Types of Amalgamation Lecture 206 Purchase Consideration Lecture 207 Case 1 Purchase Consideration Lecture 208 Case 2 Purchase Consideration Lecture 209 Methods of Accounting for Amalgamation Lecture 210 Case 3 Amalgamation in nature of Merger Lecture 211 Case 4 Amalgamation in nature of Purchase Lecture 212 Case 5 Purchase Consideration Lecture 213 Case 6 Purchase Consideration Lecture 214 Intercompany Owings in Amalgamation Lecture 215 Journal Entries to be passed in Books of Selling Company Lecture 216 Journal Entries to be passed in Books of Buying Company Lecture 217 Intercompany Owings - Adjustment in Value of Stock in Amalgamation Lecture 218 Case 7 Intercompany Owings and Amalgamation Lecture 219 Case 8 Amalgamation Closing Ledger in Selling Companies Lecture 220 Case 9 Amalgamation Closing Ledger in Buying Company Section 14: AS 16 Borrowing Cost Lecture 221 Introduction to AS 16 Borrowing Cost Lecture 222 Definition of Qualifying Asset Lecture 223 Exchange Difference on Foreign Currency Borrowings treated as Borrowing Cost Lecture 224 Case Study Exchange Difference on Foreign Currency Borrowings treated as Borrowi Lecture 225 Borrowing Cost Eligible for Capitalisation Lecture 226 Specific Borrowing Cost and General Borrowing Cost Lecture 227 Case study Capitalisation of Borrowing cost from general and specific borrowings Lecture 228 Case Study Treatment of interest Lecture 229 Case Study Borrowing cost to be capitalised Lecture 230 Commencement of Capitalisation of Borrowing Cost Lecture 231 Suspension of Capitalisation of Borrowing Cost Lecture 232 Cessation of Capitalisation Cost Lecture 233 Disclosure in Financial Statements Lecture 234 Case Study - Treatment of Borrowing Cost on Investments Section 15: AS 17 Segment Reporting Lecture 235 Introduction to AS 17 Segment Reporting Lecture 236 Scope of AS 17 Segment Reporting Lecture 237 Business Segment Defintion as per AS 17 Lecture 238 Geographical Segment & Reportable Segment as per AS 17 Lecture 239 Segment Revenue, Expense & Result Lecture 240 Segment Assets & Liabilties Lecture 241 Treatment of Interest for determining Segment Expense Lecture 242 Allocation to Segment Lecture 243 Primary and Secondary Segment Reporting Formats Lecture 244 Matrix Presentation Lecture 245 Identifying Business & Geographical Segments Lecture 246 Quantitative Thresholds for Identifying Reportable Segments as per AS 17 Lecture 247 Primary Reporting Format Lecture 248 Secondary Segment Information Lecture 249 Other Disclosures required under AS 17 Lecture 250 Segment Report Case Study 1 Lecture 251 Inter-Segment Transfer Pricing Policy Case 2 Lecture 252 Treatement of Deferred Tax Asset in Segment Reporting Case 3 Lecture 253 Preparation of Segmental Report Case 4 Lecture 254 Identifying Business Segments Case 5 Section 16: AS 22 Accounting for Taxes on Income Lecture 255 Introduction Lecture 256 Matching Concept and Deferred Tax Lecture 257 Generally Accepted Accounting Practices for Tax Accounting Lecture 258 Basic Terms Explained Lecture 259 Accounting Income and Taxable Income Lecture 260 Impact of Differences Lecture 261 Deferred Tax Assets and Liabilities Lecture 262 Reasonable and Virtual Certainity Lecture 263 Recognition of Deferred Tax Lecture 264 Deferred Tax Example Section 17: Last Section Lecture 265 Bonus Lecture Students pursuing Indian CA Inter Group 1 Homepage ![]() |