Advanced Accounting A Complete Study For Ca/Cma/Cfa/Acca/Cs

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Advanced Accounting A Complete Study For Ca/Cma/Cfa/Acca/Cs
Last updated 12/2021
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Prepare yourself for Advanced Accountancy Paper on CA / CMA / CS / B.Com Courses as well to acquire practical knowledge



What you'll learn
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

Requirements
Basics of Accounting

Description
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 Royaltiesd) Accounting for Hire Purchase Transactionse) Self Balancing Ledgersf) Sectional Balancing Ledgersg) 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 Exchangej) Accounting for Special Transactions - Consignmentk) Accounting for Special Transactions - Joint Venturel) Accounting for Special Transactions - Sale of goods on Approval or Return Basism) Accounting for Special Transactions - Account Currentn) Accounting for Special Transactions - Investment Accountso) 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!

Overview

Section 1: Branch Accounts

Lecture 1 Welcome Lecture

Lecture 2 Introduction to Branch Accounts

Lecture 3 Dependent Branches and Features

Lecture 4 Accounting for dependents branches

Lecture 5 Debtors system in branch accounts

Lecture 6 Accounting Entries Debtors System

Lecture 7 Dependent Branches Problem 1

Lecture 8 Dependent Branches Problem 2

Lecture 9 Dependent Branches Problem 3

Lecture 10 Dependent Branches Problem 4

Lecture 11 Dependent Branches Problem 5

Lecture 12 Goods invoiced at SP to Branches & Its Accounting Aspects

Lecture 13 Dependent Branches Problem 6 (invoice @ SP)

Lecture 14 Dependent Branches Problem 7 (invoice @ SP)

Lecture 15 Dependent Branches Problem 8 (invoice @ SP)

Lecture 16 Case Study Branch Account Gross Profit

Lecture 17 Stock and Debtors system

Lecture 18 Problem 9 Stock and Debtors System

Lecture 19 Problem 10 Stock and Debtors System

Lecture 20 Problem 11 stock and Debtors System

Lecture 21 Final Accounts Method

Lecture 22 Problem 12 Branch Trading & P&L A/c (cost)

Lecture 23 Problem 13 Branch Trading A/c (Invoice Price)

Lecture 24 Problem 14 Branch Trading P&L A/c (Invoice Price)

Lecture 25 Case Study Debtors method and Final Accounts

Lecture 26 Problem 15 on stock and Debtors system

Lecture 27 Problem 16 Stock and Debtors System

Lecture 28 Case Study Stock & Debtors Method

Lecture 29 Whole Sale Branch system

Lecture 30 Problem 17 Whole Sale Branch system

Lecture 31 Problem 18 Whole Sale Branch system

Lecture 32 Problem 19 Whole Sale Branch system

Lecture 33 Independent Branches Introduction

Lecture 34 Independent Branches Accounting Entry Part 1

Lecture 35 Independent Branches Accounting Entry Part 2

Lecture 36 Independent Branches Problem 20

Lecture 37 Independent Branches Problem 21

Lecture 38 Independent Branches Problem 22

Lecture 39 Independent Branches Problem 23

Lecture 40 Incorporation of Branch Trial Balance

Lecture 41 Incorporation of Branch Trial Balance Problem 24

Lecture 42 How to Close Books of Branches

Lecture 43 Closure of Branch books Problem 25

Lecture 44 Closure of Branch books Problem 26

Lecture 45 Closure of Branch books Problem 27

Lecture 46 Integral and Non Integral Foregin Branch

Lecture 47 Indicators of Non Integral Foreign Operation

Lecture 48 Techniques for Foreign Currency Translation Integral Foreign Operation

Lecture 49 Techniques for Foreign Currency Translation Non Integral Foreign Operation

Lecture 50 Case 1 Integral Foreign Operation Trial Balance

Lecture 51 Case 2 Integral Foreign Operation P&L and Balance Sheet

Section 2: Departmental Accounts

Lecture 52 Departmental Accounts Introduction

Lecture 53 Apportionment of Expenses

Lecture 54 Departmental Accounts Problem 1

Lecture 55 Departmental Accounts Problem 2

Lecture 56 Inter Departmental Transfers

Lecture 57 Inter Departmental Transfers Problem 3

Lecture 58 Inter Departmental Transfers Problem 4

Lecture 59 Inter Departmental Transfers Problem 5

Lecture 60 Inter Departmental Transfers Problem 6

Lecture 61 Departmental Accounts Problem 7

Lecture 62 Departmental Accounts Problem 8

Lecture 63 Departmental Accounts Problem 9

Lecture 64 Case Study Departmental Trading and P&L Account

Lecture 65 Case Study Departmental Trading and P&L Account (with Stock Adjustment and Profi

Section 3: Self Balancing Ledger

Lecture 66 Introduction to Self Balancing Ledger System

Lecture 67 Self Balancing Ledger Problem 1

Lecture 68 Self Balancing Ledger Problem 2

Lecture 69 Self Balancing Ledger Problem 3

Lecture 70 Contra Transactions

Lecture 71 Entries to be Passed in Credit purchase

Lecture 72 Self Balancing Ledger Problem 4

Lecture 73 Transfer entries

Lecture 74 self Balancing Ledger Problem 5

Lecture 75 self Balancing Ledger Problem 6

Lecture 76 self Balancing Ledger Problem 7

Section 4: Accounting for Consignment

Lecture 77 Consignment Accounting Introduction

Lecture 78 Accountiong Aspects in Consignment

Lecture 79 Accounting Entries in books of consignor

Lecture 80 Consignment Accounting Problem 1

Lecture 81 Consignment Accounting Problem 2

Lecture 82 Consignment Accounting Problem 3

Lecture 83 Accounting Entries in the Book of Consignee

Lecture 84 Consignment Account Problem 4

Lecture 85 Consignment Account Problem 5 (Goods Lost in Fire)

Lecture 86 Consignment Account Problem 6

Lecture 87 Normal Loss

Lecture 88 Consignment Problem 7 with Normal Loss

Lecture 89 Consignment Problem 8 Computation of Cost and Invoice Price

Lecture 90 Consignment Problem 9 Computation of Profit Percentage on Cost and Selling Price

Lecture 91 Consignment Problem 10 Computation of Invoice Value of Goods Sent Out

Lecture 92 Consignment Problem 11 Computation of Abnormal Loss

Lecture 93 Consignment Problem 12 With Del Credre Commission and Bad Debts

Lecture 94 Consignment Problem 13 Computation of Commission

Lecture 95 Consignment Problem 14 Computation of Commission

Lecture 96 Consignment Problem 15 Computation of Stock Reserve

Section 5: Accounting for Joint Venture

Lecture 97 Joint Venture Introduction

Lecture 98 Separate set of Books Method

Lecture 99 Problem 1 Separate set of Books Method

Lecture 100 Problem 2 Separate set of Books Method

Lecture 101 No Separate Set of Books Maintained

Lecture 102 Problem 1 No Separate Set of Books Maintained

Lecture 103 Problem 2 No Separate Set of Books Maintained

Lecture 104 Memorandum Joint Venture A/c Method

Lecture 105 Problem 1 Memorandum Joint Venture A/c Method

Section 6: Accounting for Investments

Lecture 106 Investment Accounting

Lecture 107 Problem 1 Investment Accounting

Lecture 108 Problem 2 Investment Accounting

Lecture 109 Problem 3 Investment Accounting

Lecture 110 Accounting for Fixed Investment Securities

Lecture 111 Problem 4 Accounting for Fixed Investment Securities

Lecture 112 Problem 5 Accounting for Fixed Investment Securities

Section 7: Accounting for Insurance Claims

Lecture 113 Insurance Claim Problem 1

Lecture 114 Insurance Claim Problem 2

Lecture 115 Insurance Claim Problem 3

Lecture 116 Insurance Claim Problem 4

Lecture 117 Insurance Claim for loss of Profit Part 1

Lecture 118 Insurance Claim for loss of Profit Part 2

Lecture 119 Insurance Claim for loss of Profit Problem 1

Lecture 120 Insurance Claim for loss of Profit Problem 2

Section 8: Accounting for Bills of Exchange

Lecture 121 Introduction to Bills of Exchange

Lecture 122 Accounting Aspects in Bills of Exchange

Lecture 123 Methods of Drawing Bills of exchnage

Lecture 124 Computation of Bill Due Date

Lecture 125 Endorsement of Bill of Exchange

Lecture 126 Problem on Endorsement of Bill of Exchange

Lecture 127 Discounting of Bill

Lecture 128 Problem on Discounting of Bill

Lecture 129 Retirement of Bill

Lecture 130 Problem on Retirement of Bill

Lecture 131 Dishonour of Bill

Lecture 132 Problem on Dishonour of Bill

Lecture 133 Dishonour of Bill - Different Scenarios

Lecture 134 Renewal of Bill of Exchange

Lecture 135 Problem 1 on Renewal of Bill of Exchange

Lecture 136 Problem 2 on Renewal of Bill of Exchange

Lecture 137 Insolvency of Customer

Lecture 138 Problem on Insolvency of Customer

Section 9: Accounting for Sale of Goods on Approval / Return Basis

Lecture 139 Introduction to Sale on Approval or Return Basis

Lecture 140 Method I Sale on Approval and Problem

Lecture 141 Method II Sale on Approval and Problem

Lecture 142 Method I Sale on Approval and Problem 2

Lecture 143 Method I Sale on Approval and Problem 3

Lecture 144 Method I Sale on Approval and Problem 4

Lecture 145 Method I Sale on Approval and Problem 5

Lecture 146 Method I Sale on Approval and Problem 6

Section 10: Depreciation Accounting

Lecture 147 Depreciation Introduction

Lecture 148 Straight Line Method of Depreciation

Lecture 149 Problem 1 Straight Line Method of Depreciation

Lecture 150 Problem 2 Straight Line Method of Depreciation

Lecture 151 Machine Hour Depreciation Method and Problem

Lecture 152 Production Units Method of Depreciation and Problem

Lecture 153 Depletion Method of Depreciation and Problem

Lecture 154 Written Down Value Method

Section 11: Average Due Date

Lecture 155 Average Due Date Introduction

Lecture 156 Due Date

Lecture 157 Types of Problems

Lecture 158 Average Due Date Problem 1

Lecture 159 Average Due Date Problem 2

Lecture 160 Average Due Date Problem 3

Lecture 161 Average Due Date Problem 5

Section 12: Account Current

Lecture 162 Introduction to Account Current

Lecture 163 Account Current Problem 1

Lecture 164 Product Method

Lecture 165 Account Current Problem 2 Product Method

Lecture 166 Account Current Problem 3 Forward Method

Lecture 167 Account Current Problem 4 Backward Method

Lecture 168 Account Current Problem 5 Interest Method

Lecture 169 Account Current Problem 6 Product Method

Lecture 170 Red Ink Interest Method

Lecture 171 Account Current Problem 7 Red Ink Interest Method

Lecture 172 Account Current Problem 8 Different Interest Rates

Section 13: Accounting For Construction Contract

Lecture 173 Construction Contract and its Type

Lecture 174 Objectives of Accounting for Construction Contract

Lecture 175 Applicability of AS7

Lecture 176 Measurement of Contract Revenue

Lecture 177 Contract Costs - Inclusion and Exclusions

Lecture 178 Basic Principles of Recognition of Revenue and Expenses

Lecture 179 Composition of Contract Revenue

Lecture 180 Provision for Expected Losses

Lecture 181 Effect of change in estimate in Construcition Contract

Lecture 182 Accounting Disclosures by Construction Contractors as per AS 7

Lecture 183 Contract Accounting Case Study 1

Lecture 184 Contract Accounting Case Study 2

Lecture 185 Contract Accounting Case Study 3

Section 14: Revenue Recognition

Lecture 186 Revenue Recognition - Introduction

Lecture 187 Item excluded in Revenue Definition

Lecture 188 Timing of Revenue Recognition

Lecture 189 Conditions of Revenue Recognition

Lecture 190 Revenue Recognition when goods are sold subject to conditions

Lecture 191 Revenue from Rendering of service

Lecture 192 Special Treatment of Revenue Recognition

Lecture 193 When Revenue from sale of goods can berecognised?

Lecture 194 Treatment of interdepartmental Transfer

Lecture 195 Revenue Recognition Case Study 1

Lecture 196 Revenue Recognition Case Study 2

Lecture 197 Revenue Recognition Case Study 3

Lecture 198 Revenue Recognition Case Study 4

Lecture 199 Revenue Recognition Case Study 5

Lecture 200 Revenue Recognition Case Study 6

Lecture 201 Revenue Recognition Case Study 7

Lecture 202 Revenue Recognition Case Study 8

Section 15: Accounting for Computer Software

Lecture 203 Introduction to Computer Software Accounting

Lecture 204 Software Acquired for Internal Use

Lecture 205 Internally Generated Computer Software

Section 16: Accounting for Banking Companies.

Lecture 206 Introduction -Banking

Lecture 207 Banking, Banking Companies & Exceptions

Lecture 208 Important Provisions of Banking Regulation Act

Lecture 209 Important Provisions of Banking Regulation Act Part 2

Lecture 210 Banks Book Keeping System

Lecture 211 Case 1 Accounting Treatment of Interest Income - Bank Loans

Lecture 212 Case 2 Accounting Treatment of Interest Income - Bank Loans

Lecture 213 Case 3 Accounting Treatment of Interest Income - Bank Loans

Lecture 214 Case 4 Computation of Provision

Lecture 215 Case 5 Computation of Provision

Lecture 216 Case 6 Computation of Provision

Lecture 217 Case 7 Computation of Provision

Lecture 218 Case 8 Computation of Provision

Lecture 219 Case 9 Computation of Provision

Section 17: Accounting For Hospitals

Lecture 220 Introduction Accounting for Hospitals

Lecture 221 Expenses Recognitionby Hospitals

Lecture 222 Allocation of Revenue

Lecture 223 Realisation of Revenue

Section 18: Accounting for Royalties

Lecture 224 What is Royalty?

Lecture 225 What is Minimum Rent / Dead Rent in Royalty?

Lecture 226 Short workings / Excess Workings and Ground Rent

Lecture 227 Recoupment of Shortworkings

Lecture 228 Accounting treatment of Shortworkings

Lecture 229 Accounting entries in the books of lessee / licencee

Lecture 230 Case Study 1 - Royalty Account - with Shortworking Adjustments

Lecture 231 Case Study 2 - Royalty Account -with Shortworking Adjustments

Section 19: Accounting for Hire Purchase Transactions

Lecture 232 Hire Purchase and Installment sale

Lecture 233 situation I - When Rate of Interest, Cash Price & Interest given

Lecture 234 Situation II-When Rate of Int. & Inst. given but cash price not given

Lecture 235 Situation III-When only Inst. are given but cash price & rate of Int. not given

Lecture 236 Situation IV-Ref. to annuity table,rate of Int.&inst. given but not cash price

Lecture 237 Accounting Treatment in Hire Purchaser Books

Lecture 238 Accounting effect of HP default and Repossession

Lecture 239 Case Study - Hire Purchase Default and Repossession

Lecture 240 Case Study - Hire Purchase Default and Partial Repossession

Section 20: Inventory Valuation

Lecture 241 Introduction to Inventory

Lecture 242 Significance of Inventory Valuation

Lecture 243 Valuation of Inventory

Lecture 244 Components of Cost

Lecture 245 Exclusion from Cost

Lecture 246 Net Realisable Value

Lecture 247 Techniques for Inventory Valuation

Lecture 248 Specific Identification Method

Lecture 249 FIFO Method of Valuation

Lecture 250 LIFO Method of Valuation

Lecture 251 Case Study for FIFO Method

Lecture 252 Case Study FIFO Method

Lecture 253 Simple Average Price Method

Lecture 254 Case Study Average Price Method

Lecture 255 Weighted Average Price Method

Lecture 256 Case Study on Simple Average and Weighted Average Method

Lecture 257 Case Study Weighted Average Price Method

Lecture 258 Case Study Weighted Average Price Method Inventory Ledger

Lecture 259 Retail or Adjusted Selling Price Method

Lecture 260 Case Study on Retail or Adjusted Selling Price Method

Lecture 261 Case Study 1 Adjusted Selling Price Method

Lecture 262 Case Study 2 Adjusted Selling Price Method

Section 21: Final Accounts of Sole Proprietors

Lecture 263 Introduction to Final Accounts of Sole Proprietors

Lecture 264 Introduction to Final Accounts of Non Manufacturing Entities

Lecture 265 Income Statement and Position Statement

Lecture 266 Preparation of Final Accounts - fundamental aspects

Lecture 267 Inter-relationship between two statements

Lecture 268 Matching Principle

Lecture 269 Exceptions to Matching Principle

Lecture 270 Trading Account

Lecture 271 Trading Account Items

Lecture 272 Closing entries in Trading Account

Lecture 273 Trading Account Case Study 1

Lecture 274 Trading Account Closing Entries Case Study 2

Lecture 275 Profit and Loss Account

Lecture 276 Treatment of Specific items

Lecture 277 Closing entries related to Profit and Loss account

Lecture 278 Profit and Loss Account Case Study 2

Lecture 279 Adjustments in Final Accounts

Lecture 280 Provision for Doubtful Debts Case Study 4

Lecture 281 Other Adjustments in Final Accounts

Lecture 282 Abnormal Loss of Inventory by accident or fire

Lecture 283 Goods Sent on Approval Basis

Lecture 284 Goods used other than for Sale

Lecture 285 Accounting Entry for Sales Tax

Lecture 286 Commission based on Profit

Lecture 287 Preparation of Final Accounts - Case Study 5

Lecture 288 Arrangements of Assets and Liabilities

Lecture 289 Classifications of Assets and Liabilities

Lecture 290 Preparation of Balance Sheet - Case Study 6

Lecture 291 Preparation of Revised P&L and Balance Sheet - Case Study 7

Lecture 292 Determination of Outstanding Salaries and related adjustments

Lecture 293 Opening Entry and Case Study

Lecture 294 Provisions and Reserves

Lecture 295 Provisions and Reserves Case Study 8

Lecture 296 Final Accounts of Manufacturing Entities - Introduction

Lecture 297 Manufacturing Cost

Lecture 298 Direct Manufacturing Expenses

Lecture 299 Indirect Manufacturing Expenses

Lecture 300 By Products

Lecture 301 Structure of Manufacturing Account

Lecture 302 Manufacturing Account Case Study 8

Lecture 303 Manufacturing Account Case Study 9

Section 22: Accounting for Not-for-Profit Organisations

Lecture 304 Introduction to Accounting for Non Profit Organisations

Lecture 305 Characteristics of Not-for-Profit Organisation

Lecture 306 Accounting Records of Not-for-Profit Organisations

Lecture 307 Nature of Receipts and Payment Account

Lecture 308 Case 1 Receipts and Payment Account

Lecture 309 Income and Expenditure Account

Lecture 310 Main Sources of Income

Lecture 311 Difference between Receipts and Payments Account

Lecture 312 Preparation of Income and Expenditure Account from Receipts and Payments Account

Lecture 313 Preparation of Balance Sheet

Lecture 314 Peculiar Items and its Accounting Treatment

Lecture 315 Case 2 Subscription Accounting in Income and Expenditure Account

Lecture 316 Case 3 Salaries Accounting in Income and Expenditure Account

Lecture 317 Accounting treatment of Donations

Lecture 318 Accounting treatment of Entrance and Admission Fees

Lecture 319 Accounting for Subscriptions

Lecture 320 Accounting for life members fees

Lecture 321 Case 4 Preparation of Income and Expenditure Account and Balance Sheet

Lecture 322 Case 5 Preparation of Income and Expenditure Account and Balance Sheet

Lecture 323 Case 6 Preparation of Receipts and Payment Account and Subscription Account

Lecture 324 Problem-1 Receipts and Payments

Lecture 325 Problem -2 Subscription and Related Ledgers

Lecture 326 Problem -3 Salary Account and Related Ledgers

Section 23: Advanced Partnership Accounts

Lecture 327 Partnership and Appropriation of Profits

Lecture 328 Fixed Capital and Fluctuating Capital

Lecture 329 Appropriation of Profits

Lecture 330 Fixed Capital and Fluctuating Capital Format

Lecture 331 Case 1 Fixed and Fluctuating Capital Method

Lecture 332 Difference between Fixed Capital and Fluctuating Capital Method

Lecture 333 Case 2 Fluctuating Capital Method

Lecture 334 Case 3 Fixed Capital Method

Lecture 335 Accounting Treatment for Interest on Capital

Lecture 336 Case 4 Interest on Capital

Lecture 337 Calculation of Interest on Drawings

Lecture 338 Case 1 Interest on Drawings

Lecture 339 Case 2 Comprehensive Case Study Interest on Drawings and other adjustments

Lecture 340 Case 3 Interest on Drawings uniformly at the end of every quarter

Lecture 341 Case 4 Interest on Drawings and Adjustment Entry

Lecture 342 Case 5 Adjustment for Wrong Distribution of Profits

Lecture 343 Guaranteed Partnership - Guarantee by One Partner

Lecture 344 Case 6 Guarantee by One Partner

Lecture 345 Guarantee given by Firm

Lecture 346 Case 7 Guarantee by Firm

Lecture 347 Case 8 Cross Guarantee

Lecture 348 Case 9 Guarantee by One Partner

Lecture 349 Case 10 Guarantee with retrospective effect

Lecture 350 Adjustments at the time of admission of new partner

Lecture 351 Adjustments regarding Profit Sharing Ratio and Case Study 11

Lecture 352 Adjustments regarding Profit Sharing Ratio and Case Study 12

Lecture 353 Sacrifice only by few Partners and New Profit Sharing Ratio Case Study 13

Lecture 354 Adjustment regarding Valuation of Assets and Liabilities - Revaluation Method

Lecture 355 Adjustment regarding Valuation of Assets & Liabilities-Memorandum Revaluatio Mtd

Lecture 356 Goodwill

Lecture 357 Various Scenarios for Accounting treatment of Goodwill

Lecture 358 Valuation methods of Inherent Goodwill

Lecture 359 Average Profits Method

Lecture 360 Super Profits Method

Lecture 361 Capitalisation of Profits Method

Lecture 362 Annuity Method

Lecture 363 Valuation of Goodwill Case Study 14

Lecture 364 Valuation of Goodwill Super Profit Method Case Study 15

Lecture 365 New Partner cannot pay premium and Goodwill account is raised Case 16

Lecture 366 New Partner pays for Goodwill but Goodwill appearing in Balance Sheet in Full Va

Lecture 367 Premium for Goodwill Paid Privately Case 18

Lecture 368 Premium for Goodwill in True Sense

Lecture 369 Adjustment for Accumulated Profits / Losses

Lecture 370 Adjustment Regarding Capital

Lecture 371 Case 19 Adjustment Regarding Capital

Lecture 372 Case 20 Adjustment Regarding Capital

Lecture 373 Case 21 Adjustment Regarding Capital

Lecture 374 Case 22 Adjustment Regarding Capital using Memorandum Revaluation A/c

Lecture 375 Case 23 Adjustment Regarding Capital

Lecture 376 Retirment of Partner

Lecture 377 Case 24 Retirment of Partner

Lecture 378 Rights to Share of Profit after Retirment

Lecture 379 Case 25 Right to Share of Profit after Retirement

Lecture 380 Case 26 Right to Share of Profit after Retirement

Lecture 381 Death of Partner and Accounting Implications

Lecture 382 Accounting treatment for Joint Life Policy

Lecture 383 Case 27 Accounting treatment for JLP

Lecture 384 Dissolution of Partnership Firm

Lecture 385 Settlement of Accounts on Dissolution

Lecture 386 Realisation of Assets and Liabilities

Lecture 387 Settlement of Dues of the Partners

Lecture 388 Case 28 Settlement of Dues to the Partners

Lecture 389 Case 29 Settlement of Dues to the Partners

Lecture 390 Insolvency of Partner

Lecture 391 Highest Relative Capital Method

Lecture 392 Case 1 Highest Relative Capital Method

Lecture 393 Case 2 Highest Relative Capital Method

Lecture 394 Case 3 Highest Relative Capital Method

Section 24: Amalgamation

Lecture 395 Amalgamation Introduction

Lecture 396 Difference between Amalgamation Absortpion and External Reconstruction

Lecture 397 Types of Amalgamation

Lecture 398 Purchase Consideration

Lecture 399 Case 1 Purchase Consideration

Lecture 400 Case 2 Purchase Consideration

Lecture 401 Methods of Accounting for Amalgamation

Lecture 402 Case 3 Amalgamation in nature of Merger

Lecture 403 Case 4 Amalgamation in nature of Purchase

Lecture 404 Case 5 Purchase Consideration

Lecture 405 Case 6 Purchase Consideration

Lecture 406 Journal Entries to be passed in Books of Selling Company

Lecture 407 Journal Entries to be passed in Books of Buying Company

Lecture 408 Intercompany Owings in Amalgamation

Lecture 409 Intercompany Owings - Adjustment in Value of Stock in Amalgamation

Lecture 410 Case 7 Intercompany Owings and Amalgamation

Lecture 411 Case 8 Amalgamation Closing Ledger in Selling Companies

Lecture 412 Case 9 Amalgamation Closing Ledger in Buying Company

Section 25: Profit or Loss Pre and Post Incorporation

Lecture 413 Introduction to Profit or Loss Pre and Post Incorporation

Lecture 414 Methods of Computing Profir or Loss Prior to in Incorporation

Lecture 415 Basics of Apportionment of Pre and Post Incorporation Items

Lecture 416 Case 1 Time Ratio and Sales Ratio

Lecture 417 Case 2 Preparation of Balance Sheet involving acquistion during mid of the year

Lecture 418 Case 3 Apportionment of Expenses and calculate Pre and Post Incorportion Profits

Lecture 419 Case 4 Apportionment of Cost and Revenue between Pre and Post Incorp Periods

Lecture 420 Case 5 Allocation of Expenses & Calculation of Pre and Post Incorporation Profit

Section 26: Internal Reconstruction

Lecture 421 Introduction to Internal and External Reconstruction

Lecture 422 Difference between Internal and External Reconstruction

Lecture 423 Methods of Internal Reconstruction

Lecture 424 Alteration of Share Capital

Lecture 425 Conversion of fully paid shares into stock and vice versa

Lecture 426 Variation of Share holders Rights

Lecture 427 Reduction of Share Capitals

Lecture 428 Compromise / Arrangements

Lecture 429 Surrender of Shares

Lecture 430 Entries in case of internal Reconstruction

Lecture 431 Case 1 Alteration of Share Capital

Lecture 432 Case Study 2 Conversion of Fully Paid Shares into Stock and Stock into Shares

Lecture 433 Case Study 3 Journal Entries for Scheme of Reconstruction

Lecture 434 Case Study 4 Journal Entries & Balance Sheet for Scheme of Reconstruction Part 1

Lecture 435 Case Study 4 Journal Entries & Balance Sheet for Scheme of Reconstruction Part 2

Section 27: Financial Statements of Companies

Lecture 436 What is Company?

Lecture 437 Different Types of Companies

Lecture 438 Government Company

Lecture 439 Private Company and Public Company

Lecture 440 Holding Company and Subsidiary Company

Lecture 441 Maintenance of Books of Accounts

Lecture 442 Statutory Books

Lecture 443 Annual Return

Lecture 444 Final Accounts

Lecture 445 Managerial Remuneration and Sec 197 & 198

Lecture 446 Schedule V of Companies Act 2013

Lecture 447 Sec I & II of Part II of Schedule V Companies Act 2013

Lecture 448 Sec III of Part II of Schedule V Companies Act 2013

Lecture 449 Sec IV of Part II of Schedule V Companies Act 2013

Lecture 450 Effective Capital

Lecture 451 Section V Remuneration payable to a Managerial Person in two companies

Lecture 452 Ascertainment of Profit for Managerial Remuneration

Lecture 453 Divisible Profits, Dividend and Provision for Depreciation

Lecture 454 Declaration and Payment of Dividend

Lecture 455 Transfer to Reserves

Lecture 456 Capital Reserves

Lecture 457 Declaration of Dividend

Lecture 458 Dividend on Preference and Partly Paid Shares

Lecture 459 Payment of Dividend

Lecture 460 Dividend Distribution Tax - Meaning, Accounting, Disclosure and Presentation

Section 28: Ind AS 1 Presentation of Financial Statements

Lecture 461 Introduction to Ind AS 1

Lecture 462 Scope of Ind AS 1

Lecture 463 What are General Purpose Financial Statements?

Lecture 464 What are complete set of Financial Statements?

Lecture 465 Presentation of True and Fair View and its compliance with Ind AS

Lecture 466 Whether departure from requirements of Ind AS is permissible / possible?

Lecture 467 Case 1 Deviation from Ind AS

Lecture 468 Going Concern Assumption

Lecture 469 Going Concern Case Study

Lecture 470 Accrual Basis of Accounting

Lecture 471 Materiality and Aggregation

Lecture 472 Offsetting with Case Study

Lecture 473 Frequency of Reporting

Lecture 474 Comparitive Information in Financial Statements

Lecture 475 Change in Accounting Policies, retrospective restatement or reclassification

Lecture 476 Consistency of Presentation of Financial Statements

Lecture 477 Structure and Content of Financial Statements as per Ind AS 1

Lecture 478 Balance Sheet minimum requirements as per Ind AS 1

Lecture 479 Distinction between Current and Non Current Items

Lecture 480 What are Current Assets (as per Ind AS 1) ?

Lecture 481 Current Asset Examples

Lecture 482 What is Operating Cycle (as per Ind AS 1)?

Lecture 483 What are Current Liabilities? (as per Ind AS 1)

Lecture 484 Classification of liability in case of refinance / rollover

Lecture 485 Case Study on Classification of liability in case of refinance / rollover

Lecture 486 Classification of Liability in case of breach of provision of long term contract

Lecture 487 Case study on Classification of liability in case of breach of provision of long

Lecture 488 Case Study 1 on Current Asset Classification as per Ind AS 1

Lecture 489 Case Study 2 on Current Asset Classification as per Ind AS 1

Lecture 490 Case Study 3 on Current Asset Classification as per Ind AS 1

Lecture 491 Electiricty Deposit - Current Asset or Non Current Asset?

Lecture 492 Tender Deposit / EMD - Current or Non Current?

Lecture 493 GST Deposit in dispute - Current or Non Current?

Lecture 494 Income received in advance - Current or Non Current?

Lecture 495 Information required io be presented in Balance Sheet

Lecture 496 Information required io be presented in Statement of Profit and Loss

Section 29: Computerised Accounting System

Lecture 497 Introduction to Computerised Accounting System

Lecture 498 Significance of Computerised Accounting System'

Lecture 499 Codification and Grouping of Accounts

Lecture 500 Maintaining the Hierarchy of Ledgers

Lecture 501 Accounting Packages

Lecture 502 Spread sheet Advantages and Disadvantages

Lecture 503 Prepackaged Accounting Softwares

Lecture 504 Advantages and Disadvantages of Prepackaged Accounting Software

Lecture 505 Consideration for selection of Pre-packaged Accounting Software

Section 30: Accounting of Insurance Companies

Lecture 506 Introduction to Insurance and types of Policies

Lecture 507 Principles of Insurance

Lecture 508 Difference between Life and Non Life Insurance

Lecture 509 Important Provisions of Insurance Act 1938

Lecture 510 Amendments by Insurance Regulatory and Development Authority Act 1999

Lecture 511 Books to be maintained by Insurance Companies

Lecture 512 Important Provisions of LIC Act 1956

Lecture 513 Annuity Business, Surrender Value and Paid Up Policy

Lecture 514 Bonus and Bonus in Reduction of Premium

Lecture 515 Claims and Accounting Aspects

Lecture 516 Commission, Re-Insurance, Double Insurance and Ceding Company

Lecture 517 Life Assurance Fund

Lecture 518 Valuation Balance Sheet

Lecture 519 Case Study on Life Assurance Fund

Lecture 520 Case Study 1 on Valuation Balance Sheet

Lecture 521 Case Study 2 on Valuation Balance Sheet

Section 31: Accounts from Incomplete Records

Lecture 522 Introduction to Single Entry System

Lecture 523 Features of Single Entry System

Lecture 524 Types of Single Entry

Lecture 525 Techniques of obtaining complete accounting information

Lecture 526 Derivation of Information from Cash Book

Lecture 527 Analysis of Sales Ledger & Purchase Ledger

Lecture 528 Distinction between Business Expenses & Drawings

Lecture 529 Fresh Investment by Proprietors / Partners

Lecture 530 Ascertainment of Profit by Capital Comparison - Single Entry System

Lecture 531 Methods of Capital Comparison

Lecture 532 Statement of Affairs Format for Ascertaining Capital Position

Lecture 533 Difference between Statement of Affairs and Balance Sheet

Lecture 534 Statement of Affairs & Profit Computation Case 1

Lecture 535 Statement of Affairs & Profit Compuation Case 2

Lecture 536 Suppressed Income Case 3

Lecture 537 Case Study - Prepare Trading P&L and Balance Sheet

Section 32: Liquidation of Companies

Lecture 538 Liquidation / Winding Up of Company

Lecture 539 Circumstance for Winding Up Company by Tribunal

Lecture 540 Petition for Winding Up to Tribunal

Lecture 541 Voluntary Winding Up (Sec 59 of Insolvency & Bankruptcy Code 2016)

Section 33: Issue of Bonus Shares

Lecture 542 Issue of Bonus Shares - An Introduction

Lecture 543 Bounus Issue - Companies Act related provisions

Lecture 544 Case study - Journal Entries after bonus issue (Part 1/2)

Lecture 545 Case study - Extract of Balance Sheet after bonus issue (Part 1/2)

Section 34: Q&A Compedium

Lecture 546 How to arrive at value of unfinished goods

Section 35: FINAL SECTION

Lecture 547 Bonus Lecture

CA IPCC / CMA Inter / CS Inter / B.Com., BBA Students

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