Past adjustments

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Topics

  • Overview of Computerised Accounting System
    • Introduction to Computerised Accounting System
    • Computerised Accounting System
    • Components of Computerised Accounting System
    • Features of Computerised Accounting System
    • Grouping of Accounts
    • Codification of Accounts
    • Methodology to Develop Coding Structure and Coding
    • Using Software of Computerised Accounting System
    • Advantages of Computerised Accounting System
    • Limitations of Computerised Accounting System
    • Accounting Information System (AIS)
    • Structure of Computerised Accounting System
    • Computerised Accounting System (CAS) - Software Packages
    • Steps in Installation of CAS (Computerised Accounting System)
    • Codification and Hierarchy of Account Heads
    • Using Computerized Accounting System - Creation of Accounts
    • Using Computerized Accounting System
    • Need and Security Features of the Computerized Accounting System
  • Accountancy I : Not-for-profit Organisation and Partnership Accounts
  • Accounting for Not-for-Profit Organisation
    • Accounts of “Not for Profit” Concerns
    • Features of "Not for Profit" Concerns.
    • Accounting Records of "Not for Profit" Organisations
    • Receipts and Payments Account
    • Preparation of Receipts and Payments Account
    • Feature of Receipts and Payments Account
    • Difference Between Income and Expenditure Account and Profit and Loss Account.
    • Preparation of Income and Expenditure Account
    • Feature of Income and Expenditure Account
    • Preparation of Balance Sheet
    • Some Peculiar Items
    • Income and Expenditure Account Based on Trial Balance
  • Accounting for Partnership : Basic Concepts
    • Nature of Partnership
    • Partnership Deed
    • Special Aspects of Partnership Accounts
    • Maintenance of Capital Accounts of Partners
    • Distribution of Profit Among Partners
    • Guarantee of Profits to a Partner
    • Past adjustments
    • Preparation of Final Accounts
  • Reconstitution of a Partnership Firm – Admission of a Partner
    • Modes of Reconstitution of a Partnership Firm
    • Admission of a New Partner
    • Retirement and Death of a Partner - Calculation of New Profit Sharing Ratio
    • Retirement and Death of a Partner - Sacrificing Ratio
    • Concept of Goodwill
    • Adjustment for Accumulated Profits and Losses
    • Accounting for Revaluation of Assets and Reassessment of Liabilities
    • Admission of a Partner - Adjustment of Capitals
    • Change in Profit Sharing Ratio Among the Existing Partners
    • Admission of a Partner - Treatment of Goodwill
    • Retirement Or Death of a Partner - Treatment of Goodwill
    • Factors Affecting Goodwill
    • Methods of Valuation of Goodwill
    • Treatment of Goodwill
  • Reconstitution of a Partnership Firm – Retirement/Death of a Partner
    • Ascertaining the Amount Due to Retiring/Deceased Partner
    • Retirement and Death of a Partner - Calculation of New Profit Sharing Ratio
    • Retirement and Death of a Partner - Gaining Ratio
    • Concept of Goodwill
    • Retirement or Death of a Partner - Revaluation of Assets and Liabilities
    • Retirement or Death of a Partner - Adjustment of Accumulated Profits and Losses
    • Disposal of Amount Due to Retiring Partner
    • Adjustment of Partners’ Capitals
    • Meaning of Retirement or Death of a Partner
  • Dissolution of Partnership Firm
  • Spreadsheet
    • Introduction to Spreadsheet
    • Basic Concepts of Spreadsheet
    • Labels
    • Formulas
    • Functions
    • Other Useful Functions
    • Date and Time Function
    • Mathematical Function
    • Text Manipulation Function
    • Logical Function
    • Lookup and References Function
    • Financial Functions
    • Data Entry, Text Management and Cell Formatting
    • Data Entry
    • Data Validation
    • Data Validation Form
    • Data Formatting
    • Output Reports
    • Preparation of Reports Using Pivot Table
    • Advantages of Pivot Table (Report)
    • Common Errors (Messages) in Spreadsheet
    • Data Representation - Graphs, Charts and Diagrams
    • Concept of Electronic Spreadsheet (ES)
    • Features Offered by Electronic Spreadsheet
    • Using Computerised Accounting System - Data
  • Accountancy II : Company Accounts and Analysis of Financial Statements
  • Accounting for Share Capital
  • Issue and Redemption of Debentures
    • Meaning of Debentures
    • Distinction Between Shares and Debentures
    • Types of Debentures
    • Issue of Debentures
    • Over Subscription of Shares
    • Issue of Debentures for Consideration Other than Cash
    • Issue of Debentures as Collateral Security for a Loan
    • Issue of Debentures with Terms of Redemption
    • Interest on Debentures
    • Writing off Discount/Loss on Issue of Debentures
    • Redemption of Debentures
  • Financial Statements of a Company
  • Analysis of Financial Statements
    • Meaning of Analysis of Financial Statements
    • Significance of Analysis of Financial Statements
    • Objectives of Analysis of Financial Statements
    • Tools of Analysis of Financial Statements
    • Comparative Statements
    • Common Size Statements
    • Limitations of Financial Analysis
  • Accounting Ratios
  • Cash Flow Statement
    • Concept of Cash Flow Statement
    • Benefits of Cash Flow Statement
    • Cash and Cash Equivalents
    • Classification of Activities for the Preparation of Cash Flow Statement
    • Ascertaining Cash Flow from Operating Activities
    • Ascertainment of Cash Flow from Investing and Financing Activities
    • Preparation of Cash Flow Statement
  • Accounting for Partnership Firms and Companies
  • Use of Spreadsheet in Business Applications
    • Introduction to Use of Spreadsheet in Business Application
    • Payroll Accounting
    • Payroll Components
    • Elements Used in Payroll Calculation
    • Template Design
    • Asset Accounting
    • Introduction to Asset Accounting
    • Computerised Asset Accounting
    • Straight Line Method
    • Written Down Value (WDV) Method
    • Schedule Forming Part of the Balance Sheet
    • Loan Repayment Schedule
    • Application in Generating Accounting Information - Bank Reconciliation Statement
    • Application in Generating Accounting Information - Asset Accounting
    • Application in Generating Accounting Information - Loan Repayment of Loan Schedule
    • Application in Generating Accounting Information - Ratio Analysis
  • Accounting for Partnership Firms
    • Meaning and Definitions of Partnership and Partnership Deed
    • The Indian Partnership Act 1932
    • Methods of Capital Accounts - Fixed and Fluctuating Capital Method
    • Preparation of Profit and Loss Appropriation Account
    • Division of Profit Among Partners
    • Guarantee of Profits to a Partner
    • Concept of Goodwill
    • Factors Affecting Goodwill
    • Accounting for Partnership Firms - Reconstitution and Dissolution
    • Change in the Profit Sharing Ratio Among the Existing Partners
    • Admission of a Partner - Sacrifice Ratio and New Ratio
    • Change in the Profit Sharing Ratio Among the Existing Partners - Treatment of Reserves and Accumulated Profits
    • Accounting for Revaluation of Assets and Reassessment of Liabilities
    • Preparation of Revaluation Account and Balance Sheet
    • Effect of Admission of a Partner on Change in the Profit Sharing Ratio
    • Admission of a Partner - Treatment of Goodwill
    • Change in the Profit Sharing Ratio Among the Existing Partners - Gaining Ratio
    • Admission of a Partner - Revaluation of Assets and Liabilities
    • Admission of a Partner - Treatment of Reserves and Accumulated Profits
    • Admission of a Partner - Adjustment of Capitals
    • Admission of a Partner - Preparation of Balance Sheet
    • Retirement and Death of a Partner - Effect of Retirement I Death of a Partner on Change in Profit Sharing Ratio
    • Retirement Or Death of a Partner - Treatment of Goodwill
    • Retirement or Death of a Partner - Revaluation of Assets and Liabilities
    • Retirement Or Death of a Partner - Adjustment of Accumulated Profits and Reserves
    • Retirement Or Death of a Partner - Adjustment of Capitals
    • Retirement and Death of a Partner - Preparation of Balance Sheet
    • Retirement Or Death of a Partner - Preparation of Loan Account of the Retiring Partner
    • Calculation of Deceased Partner's Share of Profit Till the Date of Death
    • Preparation of Deceased Partner's Capital Account, Executor's Account
    • Dissolution of Partnership Firm
    • Types of Dissolution of a Firm
    • Dissolution of a Partnership Firm - Settlement of Accounts
    • Dissolution of a Partnership Firm - Preparation of Realization Account, and Other Related Accounts
    • Past adjustments
  • Accounting for Companies
  • Graphs and Charts for Business Data
    • Introduction to Graphs and Charts for Business Data
    • Graphs and Charts
    • Basics Steps for Graphs/Charts/Diagrams Using Excel
    • Elements of a Chart/Graph
    • Formatting of Chart
    • Change the Chart Type
    • Resizing of Chart/Graph
    • 2D - 3D Charts/Graphs
    • Advantages in Using Graph/Chart
  • Financial Statement Analysis
  • Analysis of Financial Statements
    • Financial Statements of a Company
    • Statement of Profit and Loss and Balance Sheet in the Prescribed Form with Major Headings and Sub Headings
    • Concept of Financial Statement Analysis
    • Comparative Statements
    • Common Size Statements
    • Cash Flow Analysis
    • Ratio Analysis and its Types
    • Concept of Accounting Ratios
    • Liquidity Ratios
    • Solvency Ratios - Debt to Equity Ratio
    • Solvency Ratios - Debt to Total Assets Ratio
    • Solvency Ratios - Proprietary Ratio
    • Solvency Ratios - Interest Coverage Ratio
    • Activity Ratios - Inventory Turnover Ratio
    • Activity Ratios - Trade Receivables Turnover Ratio
    • Activity Ratios - Trade Payables Turnover Ratio
    • Activity Ratios - Working Capital Turnover Ratio
    • Profltabtltty Ratios - Gross Profit Ratio
    • Profitability Ratios - Net Profit Ratio
    • Profitability Ratios - Operating Ratio
    • Profitability Ratios - Operating Profit Ratio
    • Profitability Ratios - Earning per Share
    • Profitability Ratios - Price Earning Ratio
    • Profitability Ratios - Return on Investment
  • Cash Flow Statement
  • Accountancy : Computerised Accounting System
  • Data Base Management System for Accounting
    • Introduction Data Base Management System for Accounting
    • Database Management System (DBMS)
    • Features of Database Management System (DBMS)
    • Understanding and Defining the Database Requirement
    • Identification of Data to Be Stored in Tables
    • Logical Structuring of Data in Tables
    • Creating Database Tables in Microsoft Access
    • Creation of Query in Microsoft Access
    • Creation of Forms in Microsoft Access
    • Creation of Reports in Microsoft Access
  • relating to interest on capital, interest on drawing, salary and profit sharing ratio
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Shaalaa.com | Past Adjustment

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