Accounting For Ca Inter Paper 1 (Module 1)

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Accounting For Ca Inter Paper 1 (Module 1)
Last updated 6/2021
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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

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