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Financial Accounting

 



Demos

Section 1. - Accounting Principles, Concepts and Equations

Accounting Principles or Indian GAAP  
GAAP Vs IFRS
Accounting Concepts
Accounting Conventions
Importance of Accounting Concepts and Conventions
Accounting Postulates and Assumptions
Accounting Doctrines
Accounting Equation


Section 2. - Accounting System or Basic Accounting Procedure

Double Entry System of Book-Keeping
Advantages Double Entry System
Disadvantages of Double Entry System
Accounting Cycle or Accounting Process
Memorandum Book or Waste Book
Journal
journal Entries Examples
Procedure for Journalising
Source of Writing Journal
Compound Journal Entry
Opening Journal Entry
Advantages and Uses of Journal
Subsidiary Books
Trade discount Vs cash discount
Invoice
Debit Note
Credit Note
Cash Book
Petty Cash Book
An Imprest System of Petty Cash
Purchase Book
Purchase Return Book
Sale Book
Sale Return Book
Bill Receivable Book
Bill Payable Book
Journal Proper

Section 3. Ledger Creation

Introduction to Ledger
Objective of Making Ledger
Types of Ledger
Source of Writing Ledger
Procedure of Posting
Posting of Compound Entries
Posting of Opening Entry
Introduction to Account
Types of Accounts
Balancing of Ledger Accounts
Result After Balance of Account
Closing of Ledger Account
Journal Vs Ledger


Section 4. - Trial Balance

Trial Balance
Objectives of Trial Balance
Errors Which a Trial Balance Fails to Disclose
Reasons of Preparing Trial Balance 
Preparation of Trial Balance from a List of Balances
Adjusted Trial Balance 
Trial Balance Vs Balance Sheet 


Section 5. - Final Account and its Adjustments

Introduction to Final Accounts
Financial Statements
Marshalling of Balance Sheet
Trial balance Vs Balance Sheet
Manufacturing Account
Types of Expenses
Trading Account
Profit and Loss Account
Balance Sheet
Reserve
Provision
Types of Reserve
Benefits of Reserves
Provision for Doubtful Debt Account
Provision for Discount on Debtors Account
Outstanding Expenses
Proforma of P\L A/c and BS
Adjustments in Final Accounts - Part 1
Adjustments in Final Accounts - Part 2
Adjustments in Final Accounts - Part 3
Adjustments in Final Accounts - Part 4


Section 6. - Rectification of Errors

Introduction to Accounting Errors
Different Types of Errors in Accounting
Definition of Rectification of Errors
Rectification of Errors
Rectification of Errors PPT
How to Rectify the Errors of Accounting


Section 7. - Bank Reconciliation

Introduction to Bank Reconciliation statement
Procedure of Preparing BRS


Section 8. - Bill of Exchange  

Bill of Exchange Accounting

Section 8. - Partnership Accounts

a. Introduction

Introduction to partnership
Partnership Accounting
Interest on Drawing
Rules in the absence of Partnership Deed
Change in Profit Sharing Ratio
Fixed and Fluctuating Capital 

b. Admission of A New Partner

Adjustment at the time of admission of a new partner
Adjustment of Capital
Revaluation Account
Steps to Make Revaluation Account
Memorandum Revaluation Account
MRA Vs RA
Sacrifice Ratio
New Ratio
Gaining Ratio
Sacrifice Ratio Vs Gaining Ratio
Goodwill
Methods of Goodwill
Treatment of Goodwill at the Time of Admission of a Partner

c. Retirement and Death of the Partner

 Dead Partner's Executor Account
Accounting Treatment at Time of  Retirement of a Partner

d. Dissolution of Firm

Accounting Procedure at the Time of Dissolution of A Firm
Garner Vs murray Case Decision
Assets and Liabilities Taken by A Partner
Piecemeal Distribution
Gradual Realisation of Assets

e. Amalgamation, Sale  Conversion of Partnership

 Amalgamation of Firms - Part 1
Amalgamation of Firms - Part 2
Conversion of Partnership into Ltd Company

Section 9. - Depreciation

Introduction to Depreciation
Provision for Depreciation
Provision for Depreciation (Simplify)
Provision for Depreciation Account
Fixed Installment Method
Diminishing Balance Method
FIM Vs DBM
Is Depreciation Inflow in NPV?
How to Use SYD Function?
Accelerated Depreciation
Depreciation Vs Fluctuation
Accumulated Depletion 
Insurance Policy Method of Depreciation 
Revaluation Method of Depreciation 
Machine Hour Rate Method of Depreciation 
Depletion Method of Depreciation 


Section 10. - Containers or Packages

Accounting for Containers


Section 11. - Branch Accounting 

Branch Accounting Full Tutorial 
Accounting Responsibilities of Branch 
Branch Accounting Entries 
Video Tutorial of Branch Accounting Entries 
Foreign Branch Account 
Steps for Preparing Branch Account 
Invoice Price Method of Branch Accounting 






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Accounting Education: Financial Accounting
Financial Accounting
Accounting Education
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