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Accounting | Class 11
Khyber Pakhtunkhwa
Class 11
Accounting (
Total Videos: 258
)
Preference
All Chapters
Chapter 1: Introduction to Accounting
Chapter 2: Transactions and Accounting Equation
Chapter 3: Analysis of Business Transactions and Double Entry System
Chapter 4: Journal: The Original Book of Entry
Chapter 5: Ledger: The Main Books of Account
Chapter 6: Bills of Exchange
Chapter 7: Special Journals
Chapter 8: Cash Book and Bank Reconciliation Statement
Chapter 9: Journal Proper and Summary of Book Keeping to the Trial Balance
Chapter 10: Final Accounts: The Completion of Accounting Cycle
Chapter 11: Adjustments and their Effects on Final Accounts
Chapter 12: Work Sheet
Chapter 13: Financial Statements
Chapter 14: Capital and Revenue
Chapter 15: Rectification of Errors
Show Content
Select a chapter above and press 'Show Content'. Click a video topic below to view.
Chapter 1 Introduction to Accounting (
25 videos
)
  (
Practice Test
)
1.1: Introduction to Accounting (
Practice Test
)
Need, Importance and Objectives of Accounting
5374 views
What is Accounting?
2881 views
Book-Keeping Versus Accounting
1244 views
Branches of Accounting
3828 views
Types and Forms of Business
1528 views
Accounting System
3716 views
1.2: Important Accounting Terms (
Practice Test
)
Transaction, Goods, Stock and Account
747 views
Sales, Debtors, Purchases and Creditors
915 views
Discount and Commission
1866 views
Proprietor, Capital, Liability, Equity and Drawings
1132 views
Expense, Expenditure, Assets and Income
1420 views
1.3: Accounting Principles (
Practice Test
)
Accounting Principles
1466 views
1.4: Accounting Concepts (
Practice Test
)
Separate Entity and Going Concern Concept
1799 views
Accounting Period and Matching Concept
1367 views
Cost Concept
1222 views
Realization Concept
3558 views
Substance over Form Concept
4439 views
Money measurement Concept
820 views
Dual Aspect Concept
1871 views
1.5: Accounting Conventions (
Practice Test
)
Conservatism Convention
675 views
Full Disclosure Convention
1432 views
Consistency Convention
602 views
Materiality Convention
604 views
1.6: Qualitative Characteristics of Financial Accounting Information (
Practice Test
)
Relevance and Reliability
1391 views
Comparability and Understandability
726 views
Chapter 2 Transactions and Accounting Equation (
4 videos
)
2.1: What is an Event?
Events and Transactions
1061 views
Classification of Transactions
981 views
2.2: The Accounting Equation
Accounting Equation
760 views
Accounting Equation (Problem)
812 views
Chapter 3 Analysis of Business Transactions and Double Entry System (
12 videos
)
3.1: Analysis of Business Transactions
Analysis of Transactions
1563 views
More on Analysis of Transactions
263 views
3.2: Double Entry System
Double Entry System
846 views
Single Entry System
356 views
Statement of Affairs Method
4060 views
Conversion Method
459 views
3.3: What is an Account?
Account and its Classification
304 views
Problem: Classification of Accounts
269 views
3.4: Rules For Debiting and Crediting
Debit and Credit Rules of Accounting
651 views
Explanation of Debit and Credit Rules of Accounting
354 views
3.5: Numericals
Analysis of Business Transactions and double entry system
391 views
Analysis of Business Transactions and double entry system
189 views
Chapter 4 Journal: The Original Book of Entry (
11 videos
)
4.1: Accounting Cycle
Accounting Cycle
1212 views
4.2: Journal: Book of Original Entry
Journal
540 views
General Journal (Problem 1)
647 views
Problem 2: General Journal
392 views
Problem 3: General Journal
255 views
4.3: Types of Entries
Simple Entry and Compound Entry
910 views
4.4: Transactions Between Business and Its Proprietor
Capital and Drawing Account
4578 views
Cash Discount
154 views
4.5: Numericals
Journal: The original book of Entry (Numerical 1)
545 views
Journal: The original book of Entry
139 views
Journal: The original book of Entry (Numerical 2)
131 views
Chapter 5 Ledger: The Main Books of Account (
14 videos
)
5.1: Ledger: Main Book of Accounts
Ledger: The Main Book of Accounts
747 views
5.2: Forms of Ledger Accounts
Posting to the Ledger Account
338 views
Posting to the Ledger Account: Illustration
224 views
Self-Balancing Form of Ledger Account
515 views
5.3: Trial Balance
Trial Balance
552 views
Methods of Trial Balance
992 views
More on Methods of Trial Balance
165 views
Total-cum-balances Method
949 views
Problem 2: Recording Transactions in Journal, Ledger & Trial Balance
232 views
More on Recording Transactions in Ledger
143 views
More on Recording Transactions in Trial Balance
149 views
5.4: Numericals
Ledger: The Main Book of Accounts
114 views
Ledger: The Main Book of Accounts
100 views
Trial Balance
309 views
Chapter 6 Bills of Exchange (
25 videos
)
  (
Practice Test
)
6.1: Introduction to Bills of Exchange (
Practice Test
)
Bills of Exchange
427 views
Important Terms Used in Bills of Exchange
271 views
Types and Classification of Bills of Exchange
835 views
Difference between Bills of Exchange and Cheque
2656 views
6.2: How Transactions Relating to Bills of Exchange are Recorded? (
Practice Test
)
Bills Receivable and Bills Payable Books
3364 views
Accounting Treatment For Bills Receivable and Bills Payable
643 views
Recording of Transactions in the books of Drawer
118 views
Recording of Transactions in the books of Drawee
106 views
6.3: Aspects of Bills of Exchange (
Practice Test
)
Illustration 1: Drawing, Acceptance and Payment of Bills
163 views
Illustration 2: Discounting of a Bill
115 views
Illustration 3: Bills for Collection
525 views
Illustration 4: Endorsement of a Bill
100 views
Illustration 5: Dishonour of a Bill
97 views
Illustration 6: Renewal of a Bill
113 views
Illustration 7: Retiring of a Bill
89 views
Illustration 8: Accommodation Bills
1370 views
6.4: Promissory Note
Promissory Note
501 views
6.5: Numericals (
Practice Test
)
Bills of Exchange-Numerical 1
67 views
Bills of Exchange-Numerical 1
39 views
Bills of Exchange-Numerical 2
22 views
Bills of Exchange-Numerical 2
11 views
Bills of Exchange-Numerical 3
10 views
Bills of Exchange-Numerical 3
15 views
Numerical 4: Accommodation Bill
61 views
Numerical 4: Accommodation Bill
39 views
Chapter 7 Special Journals (
18 videos
)
7.1: Introduction to Special Journal
Subdivision of Journal
3265 views
7.2: Business Documents
Invoice
123 views
Debit Note
96 views
Credit Note
125 views
Receipt and Statement of Account
201 views
Cheque
53 views
7.3: Purchases Journal
Purchases Journal
1722 views
Purchase Control Account
460 views
Purchases Returns Journal
252 views
Problem: Purchases Returns Journal
102 views
7.4: Sales Journal
Sales Journal
246 views
Sales Returns Journal
208 views
Problem: Sales Returns Journal
72 views
7.5: Numericals
Numerical 1: Purchase Journal
51 views
Numerical 2: Sales Journal
19 views
More on Numerical 2: Posting of Sales Journal into Ledger Accounts
26 views
Numerical 3: Purchases Returns Journal
18 views
Numerical 4: Sales Returns Journal
19 views
Chapter 8 Cash Book and Bank Reconciliation Statement (
22 videos
)
8.1: Cash Book
Introduction to Cash Book
559 views
8.2: Classification of Cash Book
Simple Cash Book
7205 views
Two column Cash Book
2561 views
Posting from Cash Book to concerned Accounts in Ledger
Three Column Cash Book
4204 views
8.3: Opening an Account with a Bank
Opening an Account with a Bank
117 views
Accounting Treatment of Cheques
226 views
Dishonor of Cheques
877 views
Some Special Banking Transactions
71 views
More on Some Special Banking Transactions
56 views
8.4: Bank Reconciliation Statement
What is Bank Reconciliation Statement?
935 views
Distinction between Cash book and Pass Book
13249 views
Preparation of Pass Book
1451 views
8.5: Recording Transactions in Cash Book and Pass book
What is Meant by 'Reconciliation'?
171 views
8.6: Different causes of Disagreement
Causes of Disagreement between Cash Book and Pass Book
1877 views
8.7: Preparation of Bank Reconciliation Statement
Bank Reconciliation Statement: When favorable Cashbook Balance is given
1266 views
Bank Reconciliation Statement: When Pass Book Balance is given.
363 views
Bank Reconciliation Statement: When unfavourable Cash Book Balance is given.
414 views
Bank Reconciliation Statement: When unfavorable Pass Book Balance is given
193 views
8.8: The Petty Cash Book
Systems of Petty Cash Accounting
141 views
The Petty Cash Book
231 views
Problem: Petty Cash Book
506 views
Chapter 9 Journal Proper and Summary of Book Keeping to the Trial Balance (
9 videos
)
9.1: Journal Proper: Divisions of Transactions in Groups
Opening and Closing Entries
2004 views
Closing Entries
1206 views
Adjustment and Entries
152 views
Rectifying Entries
63 views
Transfer Entries
1217 views
Rare Transactions or Residuary Entries
58 views
9.2: Summary of Book Keeping
Problem 2: Recording Transactions in Journal, Ledger & Trial Balance
232 views
More on Recording Transactions in Ledger
143 views
More on Recording Transactions in Trial Balance
149 views
Chapter 10 Final Accounts: The Completion of Accounting Cycle (
27 videos
)
  (
Practice Test
)
10.1: Final Accounts-Different kind of Business Concerns
Trading, Manufacturing and Service concerns
506 views
10.2: Final Accounts (
Practice Test
)
Expense
231 views
Categories of Expense
135 views
Revenue and Income
967 views
Types and Source of Revenue
1574 views
Matching Revenue and Expenses
147 views
Trading Account-Basic Level
121 views
Different Items of Trading Account-Debit side
363 views
More on Different Items of Trading Account-Debit side
93 views
Different Items of Trading Account-Credit side
154 views
Valuation of Closing Stock
More on Valuation of Closing Stock
Problem 1: Trading Account
140 views
Trading, Profit and Loss Account
4381 views
Different Items of Profit and Loss Account-Debit side
199 views
More on Different Items of Profit and Loss Account-Debit side
66 views
Different Items of Profit and Loss Account-Credit side
142 views
Problem 2: Profit and Loss Account
102 views
Problem 3: Trading, Profit and Loss Account
173 views
Problem 4: Revised Trial Balance
223 views
Balance Sheet-Basic Level
911 views
Asset
86 views
Types of Assets
3497 views
Liabilities
61 views
Types of Liabilities
6650 views
Equity
51 views
Problem 5: Statement of Financial Position / Balance Sheet
174 views
Chapter 11 Adjustments and their Effects on Final Accounts (
39 videos
)
  (
Practice Test
)
11.1: Adjustments and their Effects on Final Accounts (
Practice Test
)
Accounting System
3716 views
Need and Types of Adjustments
262 views
Accrued Expenses or Outstanding Expenses
1247 views
Prepaid Expenses or Unexpired Expenses
1436 views
Accrued Revenue or Revenue Receivable
263 views
Unearned Revenue or Revenue Received in Advance
152 views
Depreciation of Assets
292 views
Methods of Depreciation
150 views
Interest on Capital and Drawings
580 views
Bad Debts
139 views
Doubtful Debts & Difference between Bad and Doubtful Debt
772 views
Treatment of Bad debts & Provision for Doubtful Debts
1240 views
Illustration: Treatment of Bad debts & Provision for Doubtful Debts
115 views
More on Illustration: Treatment of Bad debts & Provision for Doubtful Debts
107 views
More on Illustration: Treatment of Bad debts & Provision for Doubtful Debts
131 views
Problem 1: Adjustments and their Effect on Final Accounts
494 views
Problem 1: More on Adjustments and their Effect on Final Accounts
88 views
Problem 1: More on Adjustments and their Effect on Final Accounts (III)
93 views
Problem 2: Adjustments and their Effect on Final Accounts
275 views
Problem 2: More on Adjustments and their Effect on Final Accounts
89 views
Problem 2: More on Adjustments and their Effect on Final Accounts (III)
96 views
Provision for Discount on Debtors & Creditors
3732 views
Some Typical Problems in Final Accounts
59 views
Recovery of Bad Debts
1505 views
Loss of Goods
46 views
Closure of Abnormal Loss Account
50 views
Treatment of Loan Borrowed & Lent
62 views
Treatment of Depreciation and Profit or Loss on sale of Fixed Assets
5119 views
Interest on Loan & Income Tax
107 views
Manager's Commission and Agreement of Balance Sheet by opening Suspense A/C
120 views
Adjustments of Errors in Final Accounts
136 views
Adjustments of Errors in Final Accounts(II)
108 views
Adjustments of Errors in Final Accounts (III)
230 views
11.2: Numericals (
Practice Test
)
Numerical 1: Adjustments and their Effects on Final Accounts
75 views
More on Numerical 1: Adjustments and their Effects on Final Accounts
49 views
More on Numerical 1: Adjustments and their Effects on Final Accounts
60 views
Numerical 2: Adjustments and their Effects on Final Accounts
75 views
More on Numerical 2: Adjustments and their Effects on Final Accounts
59 views
More on Numerical 2: Adjustments and their Effects on Final Accounts
166 views
Chapter 12 Work Sheet (
3 videos
)
12.1: Work Sheet (
Practice Test
)
What is Worksheet?
1309 views
Work Sheet
408 views
More on Work Sheet
195 views
Chapter 13 Financial Statements (
17 videos
)
  (
Practice Test
)
13.1: Income Statement (
Practice Test
)
Statement of Profit or Loss - General
589 views
Manufacturing Account or Cost of Goods sold Statement
7701 views
Problem 1: Income Statement
2164 views
13.2: Effects of Adjustment on Financial Statements (
Practice Test
)
Accrued Expenses or Outstanding Expenses
1247 views
Prepaid Expenses or Unexpired Expenses
1436 views
Accrued Revenue or Revenue Receivable
263 views
Unearned Revenue or Revenue Received in Advance
152 views
Depreciation of Assets
292 views
Interest on Capital and Drawings
580 views
Inventory-Opening and Closing
1619 views
13.3: Balance Sheet-Advance Level (
Practice Test
)
Balance Sheet-Advance Level
820 views
Problem 1: Balance Sheet
797 views
Problem 2: Balance Sheet
102 views
13.4: Numericals (
Practice Test
)
Numerical 1: Statement of Profit or Loss
38 views
Numerical 1: Statement of Profit or Loss
15 views
Numerical 1: Statement of Profit or Loss
27 views
Numerical 2: Statement of Financial Position
44 views
Chapter 14 Capital and Revenue (
12 videos
)
  (
Practice Test
)
14.1: Capital and Revenue Expenditure (
Practice Test
)
Capital Expenditure
499 views
List of Capital Expenditure
191 views
List of Capital Expenditure - II
74 views
Revenue Expenditure
201 views
List of Revenue Expenditure
125 views
Problem: Identification of Revenue and Capital
97 views
Problem 2: Identification of Revenue and Capital
114 views
Revenue Items that are not regarded as Revenue Expenditures
57 views
Capital and Revenue Receipts and Profits
866 views
Capital and Revenue Losses and Payments
824 views
14.2: Numericals
Numerical 1: Capital and Revenue Expenditure
58 views
Numerical 2: Capital and Revenue Expenditure
34 views
Chapter 15 Rectification of Errors (
20 videos
)
  (
Practice Test
)
15.1: Rectification of Errors
What is Rectification of Errors and types of Errors
319 views
How Errors are Rectified before Preparation of Trial Balance
196 views
More on Book-keeping Errors
243 views
Trial Balance Errors
1129 views
More on Error causing disagreement of Trial Balance
104 views
15.2: Error causing Disagreement in Ledger and Trial Balance
Error not causing disagreement of Trial Balance: Errors in Ledger
267 views
Agreement of Trial Balance by opening suspense Account
119 views
Correction of one-sided errors after preparation of Trial Balance
114 views
Correction of two-sided errors after preparation of Trial Balance
1453 views
One-sided Errors at Different stages
102 views
Two-sided Errors at Different Stages
82 views
15.3: Effect of Errors on the Final Accounts (
Practice Test
)
Effect of Errors on Net Profit
976 views
Problem: Effect of Errors on Net Profit
142 views
Effect of Errors on Balance Sheet
423 views
Problem: Effect of Errors on Balance Sheet
194 views
Problem: More on Effects of Errors on Balance Sheet
303 views
15.4: Numericals
Numerical 1: Rectification of Errors
81 views
Numerical 2: Rectification of Errors
40 views
Numerical 3: Preparation of Suspense Account from Entries
237 views
State the Effects of Errors on Final Accounts
86 views
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