Accounting | Class 13

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    Chapter 1 Introduction to Accounting ( 25 videos)  (Practice Test)

      1.1: Introduction to Accounting (Practice Test)
      Need, Importance and Objectives of Accounting
    1. Need, Importance and Objectives of Accounting
      5374 views
      2. What is Accounting?
    2. What is Accounting?
      2881 views
      3. Book-Keeping Versus Accounting
    3. Book-Keeping Versus Accounting
      1244 views
      4. Branches of Accounting
    4. Branches of Accounting
      3828 views
      5. Types and Forms of Business
    5. Types and Forms of Business
      1528 views
      6. Accounting System
    6. Accounting System
      3716 views
      1.2: Important Accounting Terms (Practice Test)
      Transaction, Goods, Stock and Account
    1. Transaction, Goods, Stock and Account
      747 views
      2. Sales, Debtors, Purchases and Creditors
    2. Sales, Debtors, Purchases and Creditors
      915 views
      3. Discount and Commission
    3. Discount and Commission
      1866 views
      4. Proprietor, Capital, Liability, Equity and Drawings
    4. Proprietor, Capital, Liability, Equity and Drawings
      1132 views
      5. Expense, Expenditure, Assets and Income
    5. Expense, Expenditure, Assets and Income
      1420 views
      1.3: Accounting Principles (Practice Test)
      Accounting Principles
    1. Accounting Principles
      1466 views
      1.4: Accounting Concepts (Practice Test)
      Separate Entity and Going Concern Concept
    1. Separate Entity and Going Concern Concept
      1799 views
      2. Accounting Period and Matching Concept
    2. Accounting Period and Matching Concept
      1367 views
      3. Cost Concept
    3. Cost Concept
      1222 views
      4. Realization Concept
    4. Realization Concept
      3558 views
      5. Substance over Form Concept
    5. Substance over Form Concept
      4439 views
      6. Money measurement Concept
    6. Money measurement Concept
      820 views
      7. Dual Aspect Concept
    7. Dual Aspect Concept
      1871 views
      1.5: Accounting Conventions (Practice Test)
      Conservatism Convention
    1. Conservatism Convention
      675 views
      2. Full Disclosure Convention
    2. Full Disclosure Convention
      1432 views
      3. Consistency Convention
    3. Consistency Convention
      602 views
      4. Materiality Convention
    4. Materiality Convention
      604 views
      1.6: Qualitative Characteristics of Financial Accounting Information (Practice Test)
      Relevance and Reliability
    1. Relevance and Reliability
      1391 views
      2. Comparability and Understandability
    2. Comparability and Understandability
      726 views

    Chapter 2 Transactions and Accounting Equation ( 4 videos)

      2.1: What is an Event?
      Events and Transactions
    1. Events and Transactions
      1061 views
      2. Classification of Transactions
    2. Classification of Transactions
      981 views
      2.2: The Accounting Equation
      Accounting Equation
    1. Accounting Equation
      760 views
      2. Accounting Equation (Problem)
    2. 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
    1. Analysis of Transactions
      1563 views
      2. More on Analysis of Transactions
    2. More on Analysis of Transactions
      263 views
      3.2: Double Entry System
      Double Entry System
    1. Double Entry System
      846 views
      2. Single Entry System
    2. Single Entry System
      356 views
      3. Statement of Affairs Method
    3. Statement of Affairs Method
      4060 views
      4. Conversion Method
    4. Conversion Method
      459 views
      3.3: What is an Account?
      Account and its Classification
    1. Account and its Classification
      304 views
      2. Problem: Classification of Accounts
    2. Problem: Classification of Accounts
      269 views
      3.4: Rules For Debiting and Crediting
      Debit and Credit Rules of Accounting
    1. Debit and Credit Rules of Accounting
      651 views
      2. Explanation of Debit and Credit Rules of Accounting
    2. Explanation of Debit and Credit Rules of Accounting
      354 views
      3.5: Numericals
      Analysis of Business Transactions and double entry system
    1. Analysis of Business Transactions and double entry system
      391 views
      2. Analysis of Business Transactions and double entry system
    2. 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
    1. Accounting Cycle
      1212 views
      4.2: Journal: Book of Original Entry
      Journal
    1. Journal
      540 views
      2. General Journal (Problem 1)
    2. General Journal (Problem 1)
      647 views
      3. Problem 2: General Journal
    3. Problem 2: General Journal
      392 views
      4. Problem 3: General Journal
    4. Problem 3: General Journal
      255 views
      4.3: Types of Entries
      Simple Entry and Compound Entry
    1. Simple Entry and Compound Entry
      910 views
      4.4: Transactions Between Business and Its Proprietor
      Capital and Drawing Account
    1. Capital and Drawing Account
      4578 views
      2. Cash Discount
    2. Cash Discount
      154 views
      4.5: Numericals
      Journal: The original book of Entry (Numerical 1)
    1. Journal: The original book of Entry (Numerical 1)
      545 views
      2. Journal: The original book of Entry
    2. Journal: The original book of Entry
      139 views
      3. Journal: The original book of Entry (Numerical 2)
    3. 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
    1. Ledger: The Main Book of Accounts
      747 views
      5.2: Forms of Ledger Accounts
      Posting to the Ledger Account
    1. Posting to the Ledger Account
      338 views
      2. Posting to the Ledger Account: Illustration
    2. Posting to the Ledger Account: Illustration
      224 views
      3. Self-Balancing Form of Ledger Account
    3. Self-Balancing Form of Ledger Account
      515 views
      5.3: Trial Balance
      Trial Balance
    1. Trial Balance
      552 views
      2. Methods of Trial Balance
    2. Methods of Trial Balance
      992 views
      3. More on Methods of Trial Balance
    3. More on Methods of Trial Balance
      165 views
      4. Total-cum-balances Method
    4. Total-cum-balances Method
      949 views
      5. Problem 2: Recording Transactions in Journal, Ledger & Trial Balance
    5. Problem 2: Recording Transactions in Journal, Ledger & Trial Balance
      232 views
      6. More on Recording Transactions in Ledger
    6. More on Recording Transactions in Ledger
      143 views
      7. More on Recording Transactions in Trial Balance
    7. More on Recording Transactions in Trial Balance
      149 views
      5.4: Numericals
      Ledger: The Main Book of Accounts
    1. Ledger: The Main Book of Accounts
      114 views
      2. Ledger: The Main Book of Accounts
    2. Ledger: The Main Book of Accounts
      100 views
      3. Trial Balance
    3. 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
    1. Bills of Exchange
      427 views
      2. Important Terms Used in Bills of Exchange
    2. Important Terms Used in Bills of Exchange
      271 views
      3. Types and Classification of Bills of Exchange
    3. Types and Classification of Bills of Exchange
      835 views
      4. Difference between Bills of Exchange and Cheque
    4. 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
    1. Bills Receivable and Bills Payable Books
      3364 views
      2. Accounting Treatment For Bills Receivable and Bills Payable
    2. Accounting Treatment For Bills Receivable and Bills Payable
      643 views
      3. Recording of Transactions in the books of Drawer
    3. Recording of Transactions in the books of Drawer
      118 views
      4. Recording of Transactions in the books of Drawee
    4. 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
    1. Illustration 1: Drawing, Acceptance and Payment of Bills
      163 views
      2. Illustration 2: Discounting of a Bill
    2. Illustration 2: Discounting of a Bill
      115 views
      3. Illustration 3: Bills for Collection
    3. Illustration 3: Bills for Collection
      525 views
      4. Illustration 4: Endorsement of a Bill
    4. Illustration 4: Endorsement of a Bill
      100 views
      5. Illustration 5: Dishonour of a Bill
    5. Illustration 5: Dishonour of a Bill
      97 views
      6. Illustration 6: Renewal of a Bill
    6. Illustration 6: Renewal of a Bill
      113 views
      7. Illustration 7: Retiring of a Bill
    7. Illustration 7: Retiring of a Bill
      89 views
      8. Illustration 8: Accommodation Bills
    8. Illustration 8: Accommodation Bills
      1370 views
      6.4: Promissory Note
      Promissory Note
    1. Promissory Note
      501 views
      6.5: Numericals (Practice Test)
      Bills of Exchange-Numerical 1
    1. Bills of Exchange-Numerical 1
      67 views
      2. Bills of Exchange-Numerical 1
    2. Bills of Exchange-Numerical 1
      39 views
      3. Bills of Exchange-Numerical 2
    3. Bills of Exchange-Numerical 2
      22 views
      4. Bills of Exchange-Numerical 2
    4. Bills of Exchange-Numerical 2
      11 views
      5. Bills of Exchange-Numerical 3
    5. Bills of Exchange-Numerical 3
      10 views
      6. Bills of Exchange-Numerical 3
    6. Bills of Exchange-Numerical 3
      15 views
      7. Numerical 4: Accommodation Bill
    7. Numerical 4: Accommodation Bill
      61 views
      8. Numerical 4: Accommodation Bill
    8. Numerical 4: Accommodation Bill
      39 views

    Chapter 7 Special Journals ( 18 videos)

      7.1: Introduction to Special Journal
      Subdivision of Journal
    1. Subdivision of Journal
      3265 views
      7.2: Business Documents
      Invoice
    1. Invoice
      123 views
      2. Debit Note
    2. Debit Note
      96 views
      3. Credit Note
    3. Credit Note
      125 views
      4. Receipt and Statement of Account
    4. Receipt and Statement of Account
      201 views
      5. Cheque
    5. Cheque
      53 views
      7.3: Purchases Journal
      Purchases Journal
    1. Purchases Journal
      1722 views
      2. Purchase Control Account
    2. Purchase Control Account
      460 views
      3. Purchases Returns Journal
    3. Purchases Returns Journal
      252 views
      4. Problem: Purchases Returns Journal
    4. Problem: Purchases Returns Journal
      102 views
      7.4: Sales Journal
      Sales Journal
    1. Sales Journal
      246 views
      2. Sales Returns Journal
    2. Sales Returns Journal
      208 views
      3. Problem: Sales Returns Journal
    3. Problem: Sales Returns Journal
      72 views
      7.5: Numericals
      Numerical 1: Purchase Journal
    1. Numerical 1: Purchase Journal
      51 views
      2. Numerical 2: Sales Journal
    2. Numerical 2: Sales Journal
      19 views
      3. More on Numerical 2: Posting of Sales Journal into Ledger Accounts
    3. More on Numerical 2: Posting of Sales Journal into Ledger Accounts
      26 views
      4. Numerical 3: Purchases Returns Journal
    4. Numerical 3: Purchases Returns Journal
      18 views
      5. Numerical 4: Sales Returns Journal
    5. 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
    1. Introduction to Cash Book
      559 views
      8.2: Classification of Cash Book
      Simple Cash Book
    1. Simple Cash Book
      7205 views
      2. Two column Cash Book
    2. Two column Cash Book
      2561 views
      3. Posting from Cash Book to concerned Accounts in Ledger
    3. Posting from Cash Book to concerned Accounts in Ledger
      4. Three Column Cash Book
    4. Three Column Cash Book
      4204 views
      8.3: Opening an Account with a Bank
      Opening an Account with a Bank
    1. Opening an Account with a Bank
      117 views
      2. Accounting Treatment of Cheques
    2. Accounting Treatment of Cheques
      226 views
      3. Dishonor of Cheques
    3. Dishonor of Cheques
      877 views
      4. Some Special Banking Transactions
    4. Some Special Banking Transactions
      71 views
      5. More on Some Special Banking Transactions
    5. More on Some Special Banking Transactions
      56 views
      8.4: Bank Reconciliation Statement
      What is Bank Reconciliation Statement?
    1. What is Bank Reconciliation Statement?
      935 views
      2. Distinction between Cash book and Pass Book
    2. Distinction between Cash book and Pass Book
      13249 views
      3. Preparation of Pass Book
    3. Preparation of Pass Book
      1451 views
      8.5: Recording Transactions in Cash Book and Pass book
      What is Meant by 'Reconciliation'?
    1. What is Meant by 'Reconciliation'?
      171 views
      8.6: Different causes of Disagreement
      Causes of Disagreement between Cash Book and Pass Book
    1. 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
    1. Bank Reconciliation Statement: When favorable Cashbook Balance is given
      1266 views
      2. Bank Reconciliation Statement: When Pass Book Balance is given.
    2. Bank Reconciliation Statement: When Pass Book Balance is given.
      363 views
      3. Bank Reconciliation Statement: When unfavourable Cash Book Balance is given.
    3. Bank Reconciliation Statement: When unfavourable Cash Book Balance is given.
      414 views
      4. Bank Reconciliation Statement: When unfavorable Pass Book Balance is given
    4. Bank Reconciliation Statement: When unfavorable Pass Book Balance is given
      193 views
      8.8: The Petty Cash Book
      Systems of Petty Cash Accounting
    1. Systems of Petty Cash Accounting
      141 views
      2. The Petty Cash Book
    2. The Petty Cash Book
      231 views
      3. Problem: Petty Cash Book
    3. 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
    1. Opening and Closing Entries
      2004 views
      2. Closing Entries
    2. Closing Entries
      1206 views
      3. Adjustment and Entries
    3. Adjustment and Entries
      152 views
      4. Rectifying Entries
    4. Rectifying Entries
      63 views
      5. Transfer Entries
    5. Transfer Entries
      1217 views
      6. Rare Transactions or Residuary Entries
    6. Rare Transactions or Residuary Entries
      58 views
      9.2: Summary of Book Keeping
      Problem 2: Recording Transactions in Journal, Ledger & Trial Balance
    1. Problem 2: Recording Transactions in Journal, Ledger & Trial Balance
      232 views
      2. More on Recording Transactions in Ledger
    2. More on Recording Transactions in Ledger
      143 views
      3. More on Recording Transactions in Trial Balance
    3. 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
    1. Trading, Manufacturing and Service concerns
      506 views
      10.2: Final Accounts (Practice Test)
      Expense
    1. Expense
      231 views
      2. Categories of Expense
    2. Categories of Expense
      135 views
      3. Revenue and Income
    3. Revenue and Income
      967 views
      4. Types and Source of Revenue
    4. Types and Source of Revenue
      1574 views
      5. Matching Revenue and Expenses
    5. Matching Revenue and Expenses
      147 views
      6. Trading Account-Basic Level
    6. Trading Account-Basic Level
      121 views
      7. Different Items of Trading Account-Debit side
    7. Different Items of Trading Account-Debit side
      363 views
      8. More on Different Items of Trading Account-Debit side
    8. More on Different Items of Trading Account-Debit side
      93 views
      9. Different Items of Trading Account-Credit side
    9. Different Items of Trading Account-Credit side
      154 views
      10. Valuation of Closing Stock
    10. Valuation of Closing Stock
      11. More on Valuation of Closing Stock
    11. More on Valuation of Closing Stock
      12. Problem 1: Trading Account
    12. Problem 1: Trading Account
      140 views
      13. Trading, Profit and Loss Account
    13. Trading, Profit and Loss Account
      4381 views
      14. Different Items of Profit and Loss Account-Debit side
    14. Different Items of Profit and Loss Account-Debit side
      199 views
      15. More on Different Items of Profit and Loss Account-Debit side
    15. More on Different Items of Profit and Loss Account-Debit side
      66 views
      16. Different Items of Profit and Loss Account-Credit side
    16. Different Items of Profit and Loss Account-Credit side
      142 views
      17. Problem 2: Profit and Loss Account
    17. Problem 2: Profit and Loss Account
      102 views
      18. Problem 3: Trading, Profit and Loss Account
    18. Problem 3: Trading, Profit and Loss Account
      173 views
      19. Problem 4: Revised Trial Balance
    19. Problem 4: Revised Trial Balance
      223 views
      20. Balance Sheet-Basic Level
    20. Balance Sheet-Basic Level
      911 views
      21. Asset
    21. Asset
      86 views
      22. Types of Assets
    22. Types of Assets
      3497 views
      23. Liabilities
    23. Liabilities
      61 views
      24. Types of Liabilities
    24. Types of Liabilities
      6650 views
      25. Equity
    25. Equity
      51 views
      26. Problem 5: Statement of Financial Position / Balance Sheet
    26. 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
    1. Accounting System
      3716 views
      2. Need and Types of Adjustments
    2. Need and Types of Adjustments
      262 views
      3. Accrued Expenses or Outstanding Expenses
    3. Accrued Expenses or Outstanding Expenses
      1247 views
      4. Prepaid Expenses or Unexpired Expenses
    4. Prepaid Expenses or Unexpired Expenses
      1436 views
      5. Accrued Revenue or Revenue Receivable
    5. Accrued Revenue or Revenue Receivable
      263 views
      6. Unearned Revenue or Revenue Received in Advance
    6. Unearned Revenue or Revenue Received in Advance
      152 views
      7. Depreciation of Assets
    7. Depreciation of Assets
      292 views
      8. Methods of Depreciation
    8. Methods of Depreciation
      150 views
      9. Interest on Capital and Drawings
    9. Interest on Capital and Drawings
      580 views
      10. Bad Debts
    10. Bad Debts
      139 views
      11. Doubtful Debts & Difference between Bad and Doubtful Debt
    11. Doubtful Debts & Difference between Bad and Doubtful Debt
      772 views
      12. Treatment of Bad debts & Provision for Doubtful Debts
    12. Treatment of Bad debts & Provision for Doubtful Debts
      1240 views
      13. Illustration: Treatment of Bad debts & Provision for Doubtful Debts
    13. Illustration: Treatment of Bad debts & Provision for Doubtful Debts
      115 views
      14. More on Illustration: Treatment of Bad debts & Provision for Doubtful Debts
    14. More on Illustration: Treatment of Bad debts & Provision for Doubtful Debts
      107 views
      15. More on Illustration: Treatment of Bad debts & Provision for Doubtful Debts
    15. More on Illustration: Treatment of Bad debts & Provision for Doubtful Debts
      131 views
      16. Problem 1: Adjustments and their Effect on Final Accounts
    16. Problem 1: Adjustments and their Effect on Final Accounts
      494 views
      17. Problem 1: More on Adjustments and their Effect on Final Accounts
    17. Problem 1: More on Adjustments and their Effect on Final Accounts
      88 views
      18. Problem 1: More on Adjustments and their Effect on Final Accounts (III)
    18. Problem 1: More on Adjustments and their Effect on Final Accounts (III)
      93 views
      19. Problem 2: Adjustments and their Effect on Final Accounts
    19. Problem 2: Adjustments and their Effect on Final Accounts
      275 views
      20. Problem 2: More on Adjustments and their Effect on Final Accounts
    20. Problem 2: More on Adjustments and their Effect on Final Accounts
      89 views
      21. Problem 2: More on Adjustments and their Effect on Final Accounts (III)
    21. Problem 2: More on Adjustments and their Effect on Final Accounts (III)
      96 views
      22. Provision for Discount on Debtors & Creditors
    22. Provision for Discount on Debtors & Creditors
      3732 views
      23. Some Typical Problems in Final Accounts
    23. Some Typical Problems in Final Accounts
      59 views
      24. Recovery of Bad Debts
    24. Recovery of Bad Debts
      1505 views
      25. Loss of Goods
    25. Loss of Goods
      46 views
      26. Closure of Abnormal Loss Account
    26. Closure of Abnormal Loss Account
      50 views
      27. Treatment of Loan Borrowed & Lent
    27. Treatment of Loan Borrowed & Lent
      62 views
      28. Treatment of Depreciation and Profit or Loss on sale of Fixed Assets
    28. Treatment of Depreciation and Profit or Loss on sale of Fixed Assets
      5119 views
      29. Interest on Loan & Income Tax
    29. Interest on Loan & Income Tax
      107 views
      30. Manager's Commission and Agreement of Balance Sheet by opening Suspense A/C
    30. Manager's Commission and Agreement of Balance Sheet by opening Suspense A/C
      120 views
      31. Adjustments of Errors in Final Accounts
    31. Adjustments of Errors in Final Accounts
      136 views
      32. Adjustments of Errors in Final Accounts(II)
    32. Adjustments of Errors in Final Accounts(II)
      108 views
      33. Adjustments of Errors in Final Accounts (III)
    33. Adjustments of Errors in Final Accounts (III)
      230 views
      11.2: Numericals (Practice Test)
      Numerical 1: Adjustments and their Effects on Final Accounts
    1. Numerical 1: Adjustments and their Effects on Final Accounts
      75 views
      2. More on Numerical 1: Adjustments and their Effects on Final Accounts
    2. More on Numerical 1: Adjustments and their Effects on Final Accounts
      49 views
      3. More on Numerical 1: Adjustments and their Effects on Final Accounts
    3. More on Numerical 1: Adjustments and their Effects on Final Accounts
      60 views
      4. Numerical 2: Adjustments and their Effects on Final Accounts
    4. Numerical 2: Adjustments and their Effects on Final Accounts
      75 views
      5. More on Numerical 2: Adjustments and their Effects on Final Accounts
    5. More on Numerical 2: Adjustments and their Effects on Final Accounts
      59 views
      6. More on Numerical 2: Adjustments and their Effects on Final Accounts
    6. 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?
    1. What is Worksheet?
      1309 views
      2. Work Sheet
    2. Work Sheet
      408 views
      3. More on Work Sheet
    3. 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
    1. Statement of Profit or Loss - General
      589 views
      2. Manufacturing Account or Cost of Goods sold Statement
    2. Manufacturing Account or Cost of Goods sold Statement
      7701 views
      3. Problem 1: Income Statement
    3. Problem 1: Income Statement
      2164 views
      13.2: Effects of Adjustment on Financial Statements (Practice Test)
      Accrued Expenses or Outstanding Expenses
    1. Accrued Expenses or Outstanding Expenses
      1247 views
      2. Prepaid Expenses or Unexpired Expenses
    2. Prepaid Expenses or Unexpired Expenses
      1436 views
      3. Accrued Revenue or Revenue Receivable
    3. Accrued Revenue or Revenue Receivable
      263 views
      4. Unearned Revenue or Revenue Received in Advance
    4. Unearned Revenue or Revenue Received in Advance
      152 views
      5. Depreciation of Assets
    5. Depreciation of Assets
      292 views
      6. Interest on Capital and Drawings
    6. Interest on Capital and Drawings
      580 views
      7. Inventory-Opening and Closing
    7. Inventory-Opening and Closing
      1619 views
      13.3: Balance Sheet-Advance Level (Practice Test)
      Balance Sheet-Advance Level
    1. Balance Sheet-Advance Level
      820 views
      2. Problem 1: Balance Sheet
    2. Problem 1: Balance Sheet
      797 views
      3. Problem 2: Balance Sheet
    3. Problem 2: Balance Sheet
      102 views
      13.4: Numericals (Practice Test)
      Numerical 1: Statement of Profit or Loss
    1. Numerical 1: Statement of Profit or Loss
      38 views
      2. Numerical 1: Statement of Profit or Loss
    2. Numerical 1: Statement of Profit or Loss
      15 views
      3. Numerical 1: Statement of Profit or Loss
    3. Numerical 1: Statement of Profit or Loss
      27 views
      4. Numerical 2: Statement of Financial Position
    4. 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
    1. Capital Expenditure
      499 views
      2. List of Capital Expenditure
    2. List of Capital Expenditure
      191 views
      3. List of Capital Expenditure - II
    3. List of Capital Expenditure - II
      74 views
      4. Revenue Expenditure
    4. Revenue Expenditure
      201 views
      5. List of Revenue Expenditure
    5. List of Revenue Expenditure
      125 views
      6. Problem: Identification of Revenue and Capital
    6. Problem: Identification of Revenue and Capital
      97 views
      7. Problem 2: Identification of Revenue and Capital
    7. Problem 2: Identification of Revenue and Capital
      114 views
      8. Revenue Items that are not regarded as Revenue Expenditures
    8. Revenue Items that are not regarded as Revenue Expenditures
      57 views
      9. Capital and Revenue Receipts and Profits
    9. Capital and Revenue Receipts and Profits
      866 views
      10. Capital and Revenue Losses and Payments
    10. Capital and Revenue Losses and Payments
      824 views
      14.2: Numericals
      Numerical 1: Capital and Revenue Expenditure
    1. Numerical 1: Capital and Revenue Expenditure
      58 views
      2. Numerical 2: Capital and Revenue Expenditure
    2. 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
    1. What is Rectification of Errors and types of Errors
      319 views
      2. How Errors are Rectified before Preparation of Trial Balance
    2. How Errors are Rectified before Preparation of Trial Balance
      196 views
      3. More on Book-keeping Errors
    3. More on Book-keeping Errors
      243 views
      4. Trial Balance Errors
    4. Trial Balance Errors
      1129 views
      5. More on Error causing disagreement of Trial Balance
    5. 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
    1. Error not causing disagreement of Trial Balance: Errors in Ledger
      267 views
      2. Agreement of Trial Balance by opening suspense Account
    2. Agreement of Trial Balance by opening suspense Account
      119 views
      3. Correction of one-sided errors after preparation of Trial Balance
    3. Correction of one-sided errors after preparation of Trial Balance
      114 views
      4. Correction of two-sided errors after preparation of Trial Balance
    4. Correction of two-sided errors after preparation of Trial Balance
      1453 views
      5. One-sided Errors at Different stages
    5. One-sided Errors at Different stages
      102 views
      6. Two-sided Errors at Different Stages
    6. 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
    1. Effect of Errors on Net Profit
      976 views
      2. Problem: Effect of Errors on Net Profit
    2. Problem: Effect of Errors on Net Profit
      142 views
      3. Effect of Errors on Balance Sheet
    3. Effect of Errors on Balance Sheet
      423 views
      4. Problem: Effect of Errors on Balance Sheet
    4. Problem: Effect of Errors on Balance Sheet
      194 views
      5. Problem: More on Effects of Errors on Balance Sheet
    5. Problem: More on Effects of Errors on Balance Sheet
      303 views
      15.4: Numericals
      Numerical 1: Rectification of Errors
    1. Numerical 1: Rectification of Errors
      81 views
      2. Numerical 2: Rectification of Errors
    2. Numerical 2: Rectification of Errors
      40 views
      3. Numerical 3: Preparation of Suspense Account from Entries
    3. Numerical 3: Preparation of Suspense Account from Entries
      237 views
      4. State the Effects of Errors on Final Accounts
    4. State the Effects of Errors on Final Accounts
      86 views

    Chapter 16 Accounts From Incomplete Records ( 19 videos)  (Practice Test)

      16.1: Introduction to Single Entry System (Practice Test)
      Single Entry System
    1. Single Entry System
      1015 views
      2. Profit/ (Loss) Determination under Single Entry System
    2. Profit/ (Loss) Determination under Single Entry System
      547 views
      16.2: Statement of Affairs Method (Practice Test)
      Numerical 1: Statement of Affairs Method
    1. Numerical 1: Statement of Affairs Method
      1152 views
      2. Numerical 2: Statement of Affairs Method
    2. Numerical 2: Statement of Affairs Method
      154 views
      3. Numerical 3: Statement of Affairs Method
    3. Numerical 3: Statement of Affairs Method
      168 views
      4. More on Numerical 3: Statement of Affairs Method
    4. More on Numerical 3: Statement of Affairs Method
      138 views
      16.3: Conversion Method (Practice Test)
      Conversion Method
    1. Conversion Method
      176 views
      2. Steps Involve in Conversion Method
    2. Steps Involve in Conversion Method
      119 views
      3. Total Debtors Account and Total Creditors Account
    3. Total Debtors Account and Total Creditors Account
      8811 views
      4. Total Creditors Account
    4. Total Creditors Account
      3314 views
      5. Numerical 1: Conversion Method
    5. Numerical 1: Conversion Method
      136 views
      6. More on Numerical 1: Conversion Method
    6. More on Numerical 1: Conversion Method
      81 views
      7. More on Numerical 1: Conversion Method
    7. More on Numerical 1: Conversion Method
      82 views
      8. Margin and Mark-up
    8. Margin and Mark-up
      130 views
      9. Calculation of Missing Data using Mark-up Rate
    9. Calculation of Missing Data using Mark-up Rate
      59 views
      10. Calculation of Missing Data using Margin and Inventory Turnover
    10. Calculation of Missing Data using Margin and Inventory Turnover
      51 views
      11. Inventory lost in Fire or by Theft
    11. Inventory lost in Fire or by Theft
      51 views
      12. More on Inventory lost in Fire or by Theft
    12. More on Inventory lost in Fire or by Theft
      71 views
      13. More on Inventory lost in Fire or by Theft
    13. More on Inventory lost in Fire or by Theft
      51 views

    Chapter 17 Accounts of Non-Profit Making Organizations ( 16 videos)

      17.1: Introduction of Non-Profit Making Organizations
      Non-Profit Organizations
    1. Non-Profit Organizations
      189 views
      2. Accounts of Non-Profit Organizations
    2. Accounts of Non-Profit Organizations
      184 views
      3. More on Some Particular Terms of Non Profit Organisations
    3. More on Some Particular Terms of Non Profit Organisations
      77 views
      17.2: Accounts of Non-Profit making Organization
      Receipt and Payment Account
    1. Receipt and Payment Account
      4560 views
      2. Example 1: Income and Expenditure Account
    2. Example 1: Income and Expenditure Account
      217 views
      3. Adjustment for Subscription
    3. Adjustment for Subscription
      83 views
      4. Example: Ascertain the amount of Subscription
    4. Example: Ascertain the amount of Subscription
      51 views
      5. Adjustment for Admission fee/ Entrance fee
    5. Adjustment for Admission fee/ Entrance fee
      34 views
      6. Example: Admission Fee
    6. Example: Admission Fee
      33 views
      7. Difference between Cash Book & Receipt and Payment Account
    7. Difference between Cash Book & Receipt and Payment Account
      728 views
      8. Problem: Receipt and Payment Account
    8. Problem: Receipt and Payment Account
      1925 views
      9. More on Problem: Receipt and Payment Account
    9. More on Problem: Receipt and Payment Account
      232 views
      10. Problem: Income & Expenditure Account
    10. Problem: Income & Expenditure Account
      1052 views
      11. Problem: Income & Expenditure Account
    11. Problem: Income & Expenditure Account
      338 views
      12. Problem: Statement of Financial Position (Balance Sheet)
    12. Problem: Statement of Financial Position (Balance Sheet)
      102 views

    Chapter 18 Sole Proprietorship and Partnership ( 58 videos)

      18.1: Proprietorship
      Proprietorship and its Accounting Treatment
    1. Proprietorship and its Accounting Treatment
      72 views
      2. Comparison between Proprietorship and Partnership
    2. Comparison between Proprietorship and Partnership
      820 views
      18.2: Partnership
      Partnership and its kinds
    1. Partnership and its kinds
      62 views
      18.3: Distribution of Profit and Loss
      Partnership Agreement
    1. Partnership Agreement
      96 views
      2. Clauses under Partnership Agreement
    2. Clauses under Partnership Agreement
      43 views
      3. More on Clauses under Partnership Agreement
    3. More on Clauses under Partnership Agreement
      24 views
      4. Partnership Rules in the Absence of an Agreement
    4. Partnership Rules in the Absence of an Agreement
      37 views
      5. Entries for Disribution of Profit
    5. Entries for Disribution of Profit
      54 views
      6. Profit and Loss Appropriation Account
    6. Profit and Loss Appropriation Account
      131 views
      7. Interest on Capital and Drawings
    7. Interest on Capital and Drawings
      37 views
      8. More on Interest on Capital and Drawings
    8. More on Interest on Capital and Drawings
      27 views
      9. Fixed and Fluctuating Capital
    9. Fixed and Fluctuating Capital
      95 views
      10. More on Fixed and Fluctuating Capital
    10. More on Fixed and Fluctuating Capital
      41 views
      11. Change in Profit sharing ratio
    11. Change in Profit sharing ratio
      29 views
      12. Average Profit Method of Goodwill
    12. Average Profit Method of Goodwill
      37 views
      13. Super Profit Method of Goodwill
    13. Super Profit Method of Goodwill
      24 views
      14. Capitalization Method of Goodwill
    14. Capitalization Method of Goodwill
      46 views
      18.4: Admission of Partners
      Admission of a New Partner
    1. Admission of a New Partner
      133 views
      2. Calculation of Sacrifice Ratio
    2. Calculation of Sacrifice Ratio
      113 views
      3. Example: Calculation of Gain or Sacrifice Ratio of old Partners
    3. Example: Calculation of Gain or Sacrifice Ratio of old Partners
      76 views
      4. Revaluation of Assets & Liabilities
    4. Revaluation of Assets & Liabilities
      430 views
      5. Goodwill on Admission: When Goodwill Account does not Exist
    5. Goodwill on Admission: When Goodwill Account does not Exist
      58 views
      6. Premium Method for the Treatment of Goodwill
    6. Premium Method for the Treatment of Goodwill
      295 views
      7. Revaluation and Memorandum Revaluation Method
    7. Revaluation and Memorandum Revaluation Method
      135 views
      8. Goodwill on Admission: Where Goodwill Account already Exists
    8. Goodwill on Admission: Where Goodwill Account already Exists
      45 views
      9. Adjustment regarding Capital
    9. Adjustment regarding Capital
      32 views
      10. Treatment of Reserves on Admission of a New Partner
    10. Treatment of Reserves on Admission of a New Partner
      30 views
      18.5: Retirement of Partners
      Retirement of a Partner
    1. Retirement of a Partner
      87 views
      2. Treatment of Goodwill on Retirement
    2. Treatment of Goodwill on Retirement
      55 views
      3. Payment to the Retiring Partner
    3. Payment to the Retiring Partner
      94 views
      18.6: Death of Partners
      Example: Deceased's Share of Goodwill and Gaining Ratio
    1. Example: Deceased's Share of Goodwill and Gaining Ratio
      27 views
      2. Joint Life Policy
    2. Joint Life Policy
      71 views
      18.7: Dissolution of Partnership
      Dissolution of Partnership and Partnership Firm
    1. Dissolution of Partnership and Partnership Firm
      64 views
      2. Accounting Treatment: Dissolution of Partnership Firm
    2. Accounting Treatment: Dissolution of Partnership Firm
      57 views
      3. Modes of Dissolution of a Firm
    3. Modes of Dissolution of a Firm
      879 views
      4. Dissolution of Partnership Firm by Court of Law
    4. Dissolution of Partnership Firm by Court of Law
      525 views
      5. Settlement of Accounts on Dissolution
    5. Settlement of Accounts on Dissolution
      384 views
      6. Realisation Account
    6. Realisation Account
      1366 views
      7. More on Realisation Account
    7. More on Realisation Account
      45 views
      8. Treatment of Realisation Expenses
    8. Treatment of Realisation Expenses
      200 views
      9. Garner vs Murray Rule
    9. Garner vs Murray Rule
      1693 views
      10. Dissolution of the Firm-When all partners are Insolvent
    10. Dissolution of the Firm-When all partners are Insolvent
      121 views
      11. Closing of Books in case Partners are Insolvent
    11. Closing of Books in case Partners are Insolvent
      74 views
      18.8: Numericals
      Partnership Accounts - Numerical 1
    1. Partnership Accounts - Numerical 1
      84 views
      2. Partnership Accounts - More on Numerical 1
    2. Partnership Accounts - More on Numerical 1
      47 views
      3. Numerical 2: Profit/Loss Distribution under Partnership
    3. Numerical 2: Profit/Loss Distribution under Partnership
      57 views
      4. More on Numerical 2: Profit/Loss Distribution under Partnership
    4. More on Numerical 2: Profit/Loss Distribution under Partnership
      38 views
      5. More on Numerical 2: Profit/Loss Distribution under Partnership
    5. More on Numerical 2: Profit/Loss Distribution under Partnership
      33 views
      6. Numerical 3: Journal Entries for Revaluation of Assets
    6. Numerical 3: Journal Entries for Revaluation of Assets
      488 views
      7. Numerical 4: Partnership-Admission of a Partner
    7. Numerical 4: Partnership-Admission of a Partner
      50 views
      8. More on Numerical 4: Partnership-Admission of a Partner
    8. More on Numerical 4: Partnership-Admission of a Partner
      41 views
      9. Numerical 5: Partnership-Revaluation Account on admission of a New Partner
    9. Numerical 5: Partnership-Revaluation Account on admission of a New Partner
      55 views
      10. Numerical 6: Partnership-Balance Sheet on admission of a New Partner
    10. Numerical 6: Partnership-Balance Sheet on admission of a New Partner
      60 views
      11. Numerical: Partnership-Journal Entries on death of a Partner
    11. Numerical: Partnership-Journal Entries on death of a Partner
      58 views
      12. More on Numerical: Partnership-Journal Entries on death of a Partner
    12. More on Numerical: Partnership-Journal Entries on death of a Partner
      27 views
      13. Numerical: Dissolution of the Firm
    13. Numerical: Dissolution of the Firm
      42 views
      14. Numerical: Accounts to close the Books (Realisation & Cash Accont)
    14. Numerical: Accounts to close the Books (Realisation & Cash Accont)
      35 views
      15. Numerical: Accounts to close the Books (Capital Accont)
    15. Numerical: Accounts to close the Books (Capital Accont)
      22 views

    Chapter 19 Depreciation, Provisions and Reserves ( 21 videos)  (Practice Test)

      19.1: Introduction to Depreciation (Practice Test)
      Depreciation
    1. Depreciation
      250 views
      2. More on Depreciation
    2. More on Depreciation
      119 views
      19.2: Methods of Calculating Depreciation (Practice Test)
      Methods of Depreciation
    1. Methods of Depreciation
      166 views
      2. Problem 1: Machinery Account using Fixed Installment Method of Depreciation
    2. Problem 1: Machinery Account using Fixed Installment Method of Depreciation
      612 views
      3. Problem 2: Fixed Installment Method of Depreciation (Advance Level)
    3. Problem 2: Fixed Installment Method of Depreciation (Advance Level)
      314 views
      4. More on Problem 2: Fixed Installment Method of Depreciation (Advance Level)
    4. More on Problem 2: Fixed Installment Method of Depreciation (Advance Level)
      122 views
      5. Reducing or Diminishing Balance Method of Depreciation
    5. Reducing or Diminishing Balance Method of Depreciation
      312 views
      6. Sum of Year's Digits Method
    6. Sum of Year's Digits Method
      85 views
      7. Problem 3: Sum of Year's Digits Method
    7. Problem 3: Sum of Year's Digits Method
      45 views
      8. Annuity Method of Depreciation
    8. Annuity Method of Depreciation
      1559 views
      9. Sinking Fund Method of Depreciation
    9. Sinking Fund Method of Depreciation
      7657 views
      10. Revaluation and Depletion Method of Depreciation
    10. Revaluation and Depletion Method of Depreciation
      690 views
      11. Machine hour Rate and Mileage method of Depreciation
    11. Machine hour Rate and Mileage method of Depreciation
      220 views
      19.3: Effects of Depreciation (Practice Test)
      Causes of Depreciation
    1. Causes of Depreciation
      200 views
      2. External Causes of Depreciation
    2. External Causes of Depreciation
      54 views
      3. Accounting Entries for Depreciation
    3. Accounting Entries for Depreciation
      1424 views
      19.4: Reserve and Provision (Practice Test)
      Reserve
    1. Reserve
      45 views
      2. Provision
    2. Provision
      47 views
      3. Distinction between Provision and Reserve
    3. Distinction between Provision and Reserve
      114 views
      4. Distinction between Provision and Reserve-II
    4. Distinction between Provision and Reserve-II
      381 views