Topics
Financial Accounting
Introduction to Accounting
Financial Accounting 1
Theory Base of Accounting
Financial Accounting 2
Recording of Transactions - I
Recording of Transactions - II
Bank Reconciliation Statement
Trial Balance and Rectification of Errors
Depreciation, Provisions and Reserves
- Depreciation, Provisions and Reserves
- Depreciation
- Depreciation and Other Similar Terms
- Causes of Depreciation
- Need for Depreciation
- Factors Affecting the Amount of Depreciation
- Methods of Calculating Depreciation Amount
- Straight Line Method and Written Down Method: a Comparative Analysis
- Methods of Recording Depreciation
- Disposal of Asset
- Effect of Any Addition Or Extension to the Existing Asset
- Provisions
- Reserves
- Types of Reserves-Secret Reserves
Bill of Exchange
Financial Statements - I
Financial Statements - II
- Need for Adjustments
- Effects of Adjustments-Closing Stock
- Effects of Adjustments-Outstanding Expenses
- Effects of Adjustments-Prepaid Expenses
- Effects of Adjustments-Accrued Income
- Effects of Adjustments-Income Received in Advance
- Effects of Adjustments-Depreciation
- Effects of Adjustments-Bad and Doubtful Debts
- Provision for Bad and Doubtful Debts
- Effects of Adjustments-Provision for Discount on Debtors and Creditors
- Manager's Commission
- Interest on Capital
Accounts from Incomplete Records
Applications of Computers in Accounting
Computerised Accounting System
Theoretical Frame Work
- Basis of Accounting System - Cash Basis
- Basis of Accounting System - Accrual Or Mercantile Basis
- Qualitative Characteristics of Accounting Information
- Business Transaction-Cash Transactions
- Business Transaction-Credit Transactions
- Goods
- Profit
- Loss
- Difference Between Profit and Income
- Non-current and Current Asset
- Assets
- Fixed Assets
- Liabilities
- Capital and Drawings
- Capital Expenditure
- Revenue and Deferred Revenue Expenditure
- Cash Discount
- Trade Discount
- Stock
- Concept of Accounting and Objectives
- Advantages and Limitations of Accounting
- Accounting Information Types and Needs
- Inventory
- Trade Receivables (Debtors and Bills Receivable)
- Trade Payables(Creditors and Bills Payable)
- Fundamental Accounting Assumptions-Going Concern
- Fundamental Accounting Assumptions-Consistency
- Fundamental Accounting Assumptions-Accrual
- Accounting Standards (AS)
- Study of Double Entry Book-keeping System
- Explanation About IFRS (International Financial Reporting Standards)
- Accounting Principles Or GAAP-Accounting Entity
- Accounting Principles Or GAAP-Accounting Period
- Accounting Principles Or GAAP-Full Disclosure
- Accounting Principles Or GAAP-Materiality Concept
- Accounting Principles Or GAAP-Prudence,
- Accounting Principles Or GAAP-Cost Concept
- Accounting Principles Or GAAP-Matching Concept
- Accounting Principles Or GAAP-Dual Aspect Concept
- Purchases
- Purchases Returns
- Sales
- Sales Return
- Capital Expenditure
- Revenue and Deferred Revenue Expenditure
Accounting Process
- Vouchers
- Cash Memo
- Debit and Credit Note
- Cheque
- Cash Book with Cash Column
- Cash Book with Cash and Bank Columns
- Petty Cash Book
- Purchase Book Or Purchases Day Book
- Sales Book Or Sales Day Book
- Purchase Return Book Or Purchases Return Day Book
- Sales Return Book Or Sales Return Day Book
- Journal Proper
- Analysis of Transactions Using Accounting Equation.
- Rules of Debit and Credit for Assets
- Rules of Debit and Credit for Liabilities
- Rules of Debit and Credit for Capital
- Rules of Debit and Credit for Revenue and Expenses.
- Origin of Transactions
- Preparation of Accounting Vouchers- Cash (Debit and Credit)
- Preparation of Accounting Vouchers- Non Cash (Transfer).
- Books of Original Entry
- Specimen of Ledger
- Balancing of Ledger Accounts
- Ledger-Posting from Journal
- Need and Importance of Bank Reconciliation Statement
- Preparation of Bank Reconciliation Statement
- Calculating Bank Balance at an Accounting Date
- Corrected Cash Book Balanced
- Meaning and Purpose of Trial Balance
- Preparation of the Trial Balance by the Balance Method
- Meaning and Effects of Errors
- Types of Errors-Errors of Principles
- Types of Errors-Errors of Ommission
- Types of Errors-Errors of Commission
- Types of Errors-Compensating Errors
- Errors Affecting and Not Affecting Trial Balance
- Treatment of Balance of Suspense Account
- Rectification Entries
- Detection of Error
- Depreciation
- Methods of Depreciation-Straight Line Method
- Methods of Depreciation-Written Down Value Method
- Accounting Treatment of Depreciation-By Charging to Asset Account
- Accounting Treatment of Depreciation-By Creating Provision for Depreciation
- Accounting Treatment of Depreciation-Accumulated Depreciation Account
- Accounting Treatment of Depreciation-Treatment of Disposal of Asset
- Provisions and Reserves
- Difference Between Provisions and Reserves
- Types of Reserves-Revenue Reserve
- Types of Reserves-Capital Reserve
- Types of Reserves-General Reserve
- Types of Reserves-Specific Reserves
- Promissory Note
- Important Terms of Bills of Exchange - Term of Bill
- Important Terms of Bills of Exchange - Due Date
- Important Terms of Bills of Exchange - Days of Grace
- Important Terms of Bills of Exchange - Date of Maturity
- Important Terms of Bills of Exchange - Discounting of Bill,
- Important Terms of Bills of Exchange - Endorsement of Bill
- Important Terms of Bills of Exchange - Bill Sent for Collection
- Important Terms of Bills of Exchange - Dishonor of Bill
- Important Terms of Bills of Exchange - Noting of Bill
- Important Terms of Bills of Exchange - Retirement and Renewal of a Bill
- Accounting Treatment of Bill Transactions
Financial Statements of Sole Proprietorship: from Complete and Incomplete Records
- Financial Statements of a Company
- Preparation of Trading Account
- Preparation of Profit and Loss Account
- Gross Profit
- Preparation of Balance Sheet
- Effects of Adjustments-Closing Stock
- Effects of Adjustments-Outstanding Expenses
- Effects of Adjustments-Prepaid Expenses
- Effects of Adjustments-Accrued Income
- Effects of Adjustments-Income Received in Advance
- Effects of Adjustments-Goods Distributed as Free Sample
- Adjustments of Financial Statements - Abnormal Loss
- Effects of Adjustments-Depreciation
- Adjustments of Financial Statements - Goods Taken for Personal Use
- Adjustments of Financial Statements - Goods Distributed as Free Samples and Manager's Commission
- Incomplete Records
- Ascertainment of Profit or Loss by Statement of Affairs Method
- Marshalling of a Balance Sheet Or Assets and Liabilities
- Preparation of Trading and Profit and Loss Account and Balance Sheet of Sole Proprietorship
Financial Statements of Not-for-profit Organizations
- Concept of Not-for-profit Organizations
- Feature of Receipts and Payments Account
- Preparation of Receipts and Payments Account
- Difference Between Receipts and Payments Account and Cash Book
- Feature of Income and Expenditure Account
- Preparation of Income and Expenditure Account
- Balance Sheet from the Given Receipts
- Payments Account with Additional Information
Computers in Accounting
- Introduction to Operating Software, Utility Software and Application Software
- Introduction to Computers
- Introduction to Accounting Information System (AIS) as a Part of MIS
- Stages in Automation - Accounting Process in a Computerised Environment
- Comparison Between Manual Accounting Process and Computerised Accounting Process
- Stages in Automation - Sourcing of Accounting Software
- Kinds of Software - Readymade Software
- Kinds of Software - Customised Software
- Kinds of Software - Tailor-made Software
- Generic Considerations before Sourcing Accounting Software
- Stages in Automation - Creation of Account Groups and Hierarchy
- Stages in Automation - Generation of Reports - Trial Balance, Profit and Loss Account and Balance Sheet
- Test of arithmetical accuracy
- Basis for preparing final accounts
- Location of errors
- Summarised information of ledger accounts
- To Ascertain the Arithmetical Accuracy of Ledger Accounts
- To Help in Locating Errors
- To Help in the Preparation of the Financial Statements
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