Srbija Posted November 2, 2022 Share #1 Posted November 2, 2022 Advanced Accounting A Complete Study For Ca/Cma/Cfa/Acca/Cs Last updated 12/2021 MP4 | Video: h264, 1280x720 | Audio: AAC, 44.1 KHz Language: English | Size: 34.07 GB | Duration: 69h 36m 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 Homepage Hidden Content Give reaction to this post to see the hidden content. 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