Advance Financial Accounting | BBA

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    Chapter 1 Introduction to Accounting ( 5 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. Accounting System
    3. Accounting System
      3716 views
      1.2: Branches of Accounting
      Branches of Accounting
    1. Branches of Accounting
      3828 views
      1.3: Types and Forms of Business
      Types and Forms of Business
    1. Types and Forms of Business
      1528 views

    Chapter 2 Basic Financial Statements ( 24 videos)  (Practice Test)

      2.1: Accounting Principles (Practice Test)
      Accounting Principles
    1. Accounting Principles
      1466 views
      2.2: 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
      2.3: 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
      2.4: 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
      2.5: Balance Sheet-Basic Level
      Balance Sheet-Basic Level
    1. Balance Sheet-Basic Level
      911 views
      2. Asset
    2. Asset
      86 views
      3. Types of Assets
    3. Types of Assets
      3497 views
      4. Liabilities
    4. Liabilities
      61 views
      5. Equity
    5. Equity
      51 views
      2.6: Accounting Equation
      Accounting Equation
    1. Accounting Equation
      760 views
      2. Accounting Equation (Problem)
    2. Accounting Equation (Problem)
      812 views
      2.7: Income Statement
      Statement of Profit or Loss - General
    1. Statement of Profit or Loss - General
      589 views
      2.8: Cash Flow Statement (Practice Test)
      Cash Flow Statement-Direct Method
    1. Cash Flow Statement-Direct Method
      2. Cash Flow Statement-Indirect Method
    2. Cash Flow Statement-Indirect Method

    Chapter 3 Accounting Cycle ( 55 videos)

      3.1: Book-keeping
      Book-Keeping Versus Accounting
    1. Book-Keeping Versus Accounting
      1244 views
      2. Double Entry System
    2. Double Entry System
      846 views
      3. Single Entry System
    3. Single Entry System
      356 views
      3.2: Accounts and Rules of Debit and Credit
      Account and its Classification
    1. Account and its Classification
      304 views
      2. Problem: Classification of Accounts
    2. Problem: Classification of Accounts
      269 views
      3. Debit and Credit Rules of Accounting
    3. Debit and Credit Rules of Accounting
      651 views
      4. Explanation of Debit and Credit Rules of Accounting
    4. Explanation of Debit and Credit Rules of Accounting
      354 views
      3.3: Introduction to Business Transaction
      Events and Transactions
    1. Events and Transactions
      1061 views
      2. Classification of Transactions
    2. Classification of Transactions
      981 views
      3. Analysis of Transactions
    3. Analysis of Transactions
      1563 views
      4. More on Analysis of Transactions
    4. More on Analysis of Transactions
      263 views
      3.4: Accounting Cycle
      Accounting Cycle
    1. Accounting Cycle
      1212 views
      3.5: 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
      3.6: Types of Entries
      Simple Entry and Compound Entry
    1. Simple Entry and Compound Entry
      910 views
      3.7: 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
      3.8: Introduction to Special Journal
      Subdivision of Journal
    1. Subdivision of Journal
      3265 views
      3.9: 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
      3.10: 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
      3.11: 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
      3.12: 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
      3.13: Ledger: Main Book of Accounts
      Ledger: The Main Book of Accounts
    1. Ledger: The Main Book of Accounts
      747 views
      3.14: 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
      3.15: 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
      3.16: 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 4 Final Accounts ( 47 videos)  (Practice Test)

      4.1: Final Accounts-Different kind of Business Concerns (Practice Test)
      Trading, Manufacturing and Service concerns
    1. Trading, Manufacturing and Service concerns
      506 views
      2. Matching Revenue and Expenses
    2. Matching Revenue and Expenses
      147 views
      4.2: Final Accounts-Basic Level (Practice Test)
      Trading Account-Basic Level
    1. Trading Account-Basic Level
      121 views
      2. Different Items of Trading Account-Debit side
    2. Different Items of Trading Account-Debit side
      363 views
      3. More on Different Items of Trading Account-Debit side
    3. More on Different Items of Trading Account-Debit side
      93 views
      4. Different Items of Trading Account-Credit side
    4. Different Items of Trading Account-Credit side
      154 views
      5. Problem 1: Trading Account
    5. Problem 1: Trading Account
      140 views
      6. Trading, Profit and Loss Account
    6. Trading, Profit and Loss Account
      4381 views
      7. Different Items of Profit and Loss Account-Debit side
    7. Different Items of Profit and Loss Account-Debit side
      199 views
      8. More on Different Items of Profit and Loss Account-Debit side
    8. More on Different Items of Profit and Loss Account-Debit side
      66 views
      9. Different Items of Profit and Loss Account-Credit side
    9. Different Items of Profit and Loss Account-Credit side
      142 views
      10. Problem 2: Profit and Loss Account
    10. Problem 2: Profit and Loss Account
      102 views
      11. Problem 3: Trading, Profit and Loss Account
    11. Problem 3: Trading, Profit and Loss Account
      173 views
      12. Balance Sheet-Basic Level
    12. Balance Sheet-Basic Level
      911 views
      13. Problem 5: Statement of Financial Position / Balance Sheet
    13. Problem 5: Statement of Financial Position / Balance Sheet
      174 views
      4.3: Adjustments and their Effect on Final Accounts (Practice Test)
      Need and Types of Adjustments
    1. Need and Types of Adjustments
      262 views
      2. Accrued Expenses or Outstanding Expenses
    2. Accrued Expenses or Outstanding Expenses
      1247 views
      3. Prepaid Expenses or Unexpired Expenses
    3. Prepaid Expenses or Unexpired Expenses
      1436 views
      4. Accrued Revenue or Revenue Receivable
    4. Accrued Revenue or Revenue Receivable
      263 views
      5. Unearned Revenue or Revenue Received in Advance
    5. Unearned Revenue or Revenue Received in Advance
      152 views
      6. Depreciation of Assets
    6. Depreciation of Assets
      292 views
      7. Methods of Depreciation
    7. Methods of Depreciation
      150 views
      8. Interest on Capital and Drawings
    8. Interest on Capital and Drawings
      580 views
      9. Bad Debts
    9. Bad Debts
      139 views
      10. Doubtful Debts & Difference between Bad and Doubtful Debt
    10. Doubtful Debts & Difference between Bad and Doubtful Debt
      772 views
      11. Treatment of Bad debts & Provision for Doubtful Debts
    11. Treatment of Bad debts & Provision for Doubtful Debts
      1240 views
      12. Illustration: Treatment of Bad debts & Provision for Doubtful Debts
    12. Illustration: Treatment of Bad debts & Provision for Doubtful Debts
      115 views
      13. More on Illustration: Treatment of Bad debts & Provision for Doubtful Debts
    13. More on Illustration: Treatment of Bad debts & Provision for Doubtful Debts
      107 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
      131 views
      15. Problem 1: Adjustments and their Effect on Final Accounts
    15. Problem 1: Adjustments and their Effect on Final Accounts
      494 views
      16. Problem 1: More on Adjustments and their Effect on Final Accounts
    16. Problem 1: More on Adjustments and their Effect on Final Accounts
      88 views
      17. Problem 1: More on Adjustments and their Effect on Final Accounts (III)
    17. Problem 1: More on Adjustments and their Effect on Final Accounts (III)
      93 views
      18. Problem 2: Adjustments and their Effect on Final Accounts
    18. Problem 2: Adjustments and their Effect on Final Accounts
      275 views
      19. Problem 2: More on Adjustments and their Effect on Final Accounts
    19. Problem 2: More on Adjustments and their Effect on Final Accounts
      89 views
      20. Problem 2: More on Adjustments and their Effect on Final Accounts (III)
    20. Problem 2: More on Adjustments and their Effect on Final Accounts (III)
      96 views
      21. Provision for Discount on Debtors & Creditors
    21. Provision for Discount on Debtors & Creditors
      3732 views
      22. Some Typical Problems in Final Accounts
    22. Some Typical Problems in Final Accounts
      59 views
      23. Recovery of Bad Debts
    23. Recovery of Bad Debts
      1505 views
      24. Loss of Goods
    24. Loss of Goods
      46 views
      25. Closure of Abnormal Loss Account
    25. Closure of Abnormal Loss Account
      50 views
      26. Treatment of Loan Borrowed & Lent
    26. Treatment of Loan Borrowed & Lent
      62 views
      27. Treatment of Depreciation and Profit or Loss on sale of Fixed Assets
    27. Treatment of Depreciation and Profit or Loss on sale of Fixed Assets
      5119 views
      28. Interest on Loan & Income Tax
    28. Interest on Loan & Income Tax
      107 views
      29. Manager's Commission and Agreement of Balance Sheet by opening Suspense A/C
    29. Manager's Commission and Agreement of Balance Sheet by opening Suspense A/C
      120 views
      30. Adjustments of Errors in Final Accounts
    30. Adjustments of Errors in Final Accounts
      136 views
      31. Adjustments of Errors in Final Accounts(II)
    31. Adjustments of Errors in Final Accounts(II)
      108 views
      32. Adjustments of Errors in Final Accounts (III)
    32. Adjustments of Errors in Final Accounts (III)
      230 views

    Chapter 5 Financial Statements ( 18 videos)  (Practice Test)

      5.1: 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
      5.2: 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
      5.3: 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
      5.4: Statement of Changes in Equity
      Statement of Changes in Equity
    1. Statement of Changes in Equity
      5.5: Cash Flow Statement (Practice Test)
      Cash Flow Statement-Direct Method
    1. Cash Flow Statement-Direct Method
      2. Cash Flow Statement-Indirect Method
    2. Cash Flow Statement-Indirect Method
      3. Problem 1: Cash Flow Statement
    3. Problem 1: Cash Flow Statement
      4. More on Problem 1: Cash Flow Statement
    4. More on Problem 1: Cash Flow Statement
      5. Problem 2: Cash Flow Statement
    5. Problem 2: Cash Flow Statement
      6. More on Problem 2: Cash Flow Statement
    6. More on Problem 2: Cash Flow Statement
      5.6: Auditor Report (Practice Test)
      Directors' ' Report
    1. Directors' ' Report
      2. Auditors' Report
    2. Auditors' Report

    Chapter 6 Assets and Depreciation ( 22 videos)  (Practice Test)

      6.1: Introduction to Assets (Practice Test)
      Asset
    1. Asset
      86 views
      2. Types of Assets
    2. Types of Assets
      3497 views
      3. Capital Expenditure
    3. Capital Expenditure
      499 views
      4. Revenue Expenditure
    4. Revenue Expenditure
      201 views
      6.2: Introduction to Depreciation (Practice Test)
      Depreciation
    1. Depreciation
      250 views
      2. More on Depreciation
    2. More on Depreciation
      119 views
      6.3: 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. More on Problem 2: Fixed Installment Method of Depreciation (Advance Level)
    5. More on Problem 2: Fixed Installment Method of Depreciation (Advance Level)
      208 views
      6. Reducing or Diminishing Balance Method of Depreciation
    6. Reducing or Diminishing Balance Method of Depreciation
      312 views
      7. Sum of Year's Digits Method
    7. Sum of Year's Digits Method
      85 views
      8. Problem 3: Sum of Year's Digits Method
    8. Problem 3: Sum of Year's Digits Method
      45 views
      9. Annuity Method of Depreciation
    9. Annuity Method of Depreciation
      1559 views
      10. Sinking Fund Method of Depreciation
    10. Sinking Fund Method of Depreciation
      7657 views
      11. Revaluation and Depletion Method of Depreciation
    11. Revaluation and Depletion Method of Depreciation
      690 views
      12. Machine hour Rate and Mileage method of Depreciation
    12. Machine hour Rate and Mileage method of Depreciation
      220 views
      6.4: 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
      4. Disposals of Non-Current Assets
    4. Disposals of Non-Current Assets

    Chapter 7 Reporting Standards Relating to Assets ( 29 videos)  (Practice Test)

      7.1: Reporting Standards relating to Assets
      Introduction to Published Company Accounts
    1. Introduction to Published Company Accounts
      7.2: Reporting Standards relating to Financial Statements (Practice Test)
      IAS-8 Accounting policies, Changes in Accounting Estimates and Errors
    1. IAS-8 Accounting policies, Changes in Accounting Estimates and Errors
      2. More on IAS-8 Accounting policies, Changes in Accounting Estimates and Errors
    2. More on IAS-8 Accounting policies, Changes in Accounting Estimates and Errors
      3. IAS-10 Events after the Statement of Financial Position date
    3. IAS-10 Events after the Statement of Financial Position date
      4. More on IAS-10 Events after the Statement of Financial Position date
    4. More on IAS-10 Events after the Statement of Financial Position date
      5. IAS-16 Property, Plant and Equipment
    5. IAS-16 Property, Plant and Equipment
      6. More on IAS-16 Property, Plant and Equipment
    6. More on IAS-16 Property, Plant and Equipment
      7. IAS-18 Revenue
    7. IAS-18 Revenue
      8. More on IAS-18 Revenue
    8. More on IAS-18 Revenue
      9. IAS-23 Borrowing Costs
    9. IAS-23 Borrowing Costs
      10. More on IAS-23 Borrowing Costs
    10. More on IAS-23 Borrowing Costs
      11. More on IAS-23 Borrowing Costs
    11. More on IAS-23 Borrowing Costs
      12. IAS-33 Earnings per Share (EPS)
    12. IAS-33 Earnings per Share (EPS)
      13. More on IAS-33 Earnings per Share (EPS)
    13. More on IAS-33 Earnings per Share (EPS)
      14. IAS-36 Impairment of Assets
    14. IAS-36 Impairment of Assets
      15. More on IAS-36 Impairment of Assets
    15. More on IAS-36 Impairment of Assets
      16. More on IAS-36 Impairment of Assets
    16. More on IAS-36 Impairment of Assets
      17. IAS-38 Intangible Assets
    17. IAS-38 Intangible Assets
      18. More on IAS-38 Intangible Assets
    18. More on IAS-38 Intangible Assets
      19. IAS-37 Provisions, Contingent assets and Contingent Liabilities
    19. IAS-37 Provisions, Contingent assets and Contingent Liabilities
      20. More on IAS-37 Provisions, Contingent assets and Contingent Liabilities
    20. More on IAS-37 Provisions, Contingent assets and Contingent Liabilities
      21. ISA-2 Inventories
    21. ISA-2 Inventories
      22. More on IAS-2 Inventories
    22. More on IAS-2 Inventories
      23. Directors' ' Report
    23. Directors' ' Report
      24. Auditors' Report
    24. Auditors' Report
      7.3: Short-Term Financing (Practice Test)
      Spontaneous Financing
    1. Spontaneous Financing
      2. Negotiated Financing
    2. Negotiated Financing
      3. More on Negotiated Financing
    3. More on Negotiated Financing
      4. Factoring Accounts Receivable
    4. Factoring Accounts Receivable

    Chapter 8 Liabilities ( 4 videos)

      8.1: Introduction to Liabilities
      Liabilities
    1. Liabilities
      61 views
      8.2: Special Type of Liability
      Bond and Types of Bond
    1. Bond and Types of Bond
      24 views
      8.3: Reporting Standards relating to Liabilities (Practice Test)
      IAS-37 Provisions, Contingent assets and Contingent Liabilities
    1. IAS-37 Provisions, Contingent assets and Contingent Liabilities
      2. More on IAS-37 Provisions, Contingent assets and Contingent Liabilities
    2. More on IAS-37 Provisions, Contingent assets and Contingent Liabilities

    Chapter 9 Debentures, Bonds and TFCs ( 28 videos)  (Practice Test)

      9.1: Introduction of Debentures, Bonds and TFCs (Practice Test)
      Accounting for Debenture
    1. Accounting for Debenture
      85 views
      2. Bond and Types of Bond
    2. Bond and Types of Bond
      24 views
      9.2: Issuance of Debentures (Practice Test)
      Kinds of Debentures
    1. Kinds of Debentures
      79 views
      2. Difference between Debenture holder and Shareholder
    2. Difference between Debenture holder and Shareholder
      1290 views
      3. Preference of Debenture Issue over Share Issue
    3. Preference of Debenture Issue over Share Issue
      80 views
      4. Problem 1: Debentures issued for Cash
    4. Problem 1: Debentures issued for Cash
      61 views
      5. More on Problem 1: Debentures issued for Cash
    5. More on Problem 1: Debentures issued for Cash
      52 views
      6. Problem 2: Debentures issued in Consideration other than Cash
    6. Problem 2: Debentures issued in Consideration other than Cash
      55 views
      7. More on Problem 2: Debentures issued in Consideration other than Cash
    7. More on Problem 2: Debentures issued in Consideration other than Cash
      61 views
      8. Issue of Debentures as Collateral Security
    8. Issue of Debentures as Collateral Security
      80 views
      9.3: Issuance and Redemption of Debentures (Practice Test)
      Redemption of Debentures
    1. Redemption of Debentures
      56 views
      2. Different Cases of Issuance and Redemption of Debentures
    2. Different Cases of Issuance and Redemption of Debentures
      68 views
      3. Issuance of Debentures at Premium, Redeemable at Par
    3. Issuance of Debentures at Premium, Redeemable at Par
      209 views
      4. Issuance of Debentures at Par, Redeemable at Premium
    4. Issuance of Debentures at Par, Redeemable at Premium
      506 views
      5. Issuance of Debentures at Discount and Redeemable at Premium
    5. Issuance of Debentures at Discount and Redeemable at Premium
      266 views
      6. More on Issuance of Debentures at Discount and Redeemable at Premium
    6. More on Issuance of Debentures at Discount and Redeemable at Premium
      479 views
      9.4: Redemption of Debentures (Practice Test)
      Time and Sources of Redemption of Debenture
    1. Time and Sources of Redemption of Debenture
      4 views
      2. Problem: Redemption of Debenture Out of profit & capital
    2. Problem: Redemption of Debenture Out of profit & capital
      23 views
      3. More on Problem: Redemption of Debenture Out of profit & capital
    3. More on Problem: Redemption of Debenture Out of profit & capital
      8 views
      4. Methods of Redemption of Debentures
    4. Methods of Redemption of Debentures
      5 views
      5. Sinking Fund and Non-Cumulated Sinking Fund
    5. Sinking Fund and Non-Cumulated Sinking Fund
      8 views
      6. Debenture Sinking Fund Account
    6. Debenture Sinking Fund Account
      6 views
      7. Accounting Entries: Redemption of Debentures by Sinking Fund
    7. Accounting Entries: Redemption of Debentures by Sinking Fund
      9 views
      8. Redemption of Debentures-Insurance Policy Account
    8. Redemption of Debentures-Insurance Policy Account
      23 views
      9. Problem 5: Redemption of Debentures by Conversion
    9. Problem 5: Redemption of Debentures by Conversion
      4 views
      10. Redemption of Debentures by Purchase in the open market
    10. Redemption of Debentures by Purchase in the open market
      6 views
      9.5: Interest on Debentures (Practice Test)
      Purchase of Own Debentures
    1. Purchase of Own Debentures
      6 views
      2. Cum-Interest and Ex-Interest Quotations
    2. Cum-Interest and Ex-Interest Quotations
      115 views

    Chapter 10 Shareholders Equity ( 25 videos)  (Practice Test)

      10.1: Introduction to Company Accounts (Practice Test)
      Company and its kinds on the basis of Article of Association
    1. Company and its kinds on the basis of Article of Association
      475 views
      2. Kinds of Companies on the basis of Legal Form
    2. Kinds of Companies on the basis of Legal Form
      161 views
      3. Kinds of Companies on the basis of Composition
    3. Kinds of Companies on the basis of Composition
      251 views
      4. Characteristics of Joint Stock Company
    4. Characteristics of Joint Stock Company
      510 views
      5. More on Characteristics of Joint Stock Company
    5. More on Characteristics of Joint Stock Company
      67 views
      10.2: Important Legal Documents
      Memorandum, Articles of Association and Prospectus
    1. Memorandum, Articles of Association and Prospectus
      113 views
      10.3: Classes of Share Capital (Practice Test)
      Share Capital of a Company
    1. Share Capital of a Company
      114 views
      2. Categories of Share Capital
    2. Categories of Share Capital
      94 views
      3. More on Categories of Share Capital
    3. More on Categories of Share Capital
      51 views
      10.5: Issuance of Shares (Practice Test)
      Issuance of Shares
    1. Issuance of Shares
      117 views
      2. Accounting for Issuance of Shares
    2. Accounting for Issuance of Shares
      88 views
      3. Accounting for Issue of Shares in case of Over-Subscription
    3. Accounting for Issue of Shares in case of Over-Subscription
      86 views
      4. Accounting for Issue of Shares in case of Under-Subscription
    4. Accounting for Issue of Shares in case of Under-Subscription
      172 views
      5. Subsequent Issue of Shares
    5. Subsequent Issue of Shares
      62 views
      6. Issue of Shares at Premium
    6. Issue of Shares at Premium
      64 views
      7. Problem: Issue of Shares at Premium
    7. Problem: Issue of Shares at Premium
      82 views
      8. More on Problem: Issue of Shares at Premium
    8. More on Problem: Issue of Shares at Premium
      43 views
      9. Problem: Issue of Shares at Discount
    9. Problem: Issue of Shares at Discount
      98 views
      10. More on Problem: Issue of Shares at Discount
    10. More on Problem: Issue of Shares at Discount
      71 views
      11. Consideration for Issue of Shares
    11. Consideration for Issue of Shares
      67 views
      12. Consideration for Issue of Shares - Running Business
    12. Consideration for Issue of Shares - Running Business
      34 views
      10.7: Methods of Valuation of shares (Practice Test)
      Assets Valuation Method
    1. Assets Valuation Method
      2. Problem 1: Assets Valuation Method
    2. Problem 1: Assets Valuation Method
      3. Yield Valuation Method
    3. Yield Valuation Method
      4. Problem 2: Yield Valuation Method
    4. Problem 2: Yield Valuation Method

    Chapter 11 Bonus, Right and Stock Split Issues ( 22 videos)  (Practice Test)

      11.1: Bonus Shares (Practice Test)
      Issuance of Bonus Shares
    1. Issuance of Bonus Shares
      89 views
      2. Maximum amount available for Capitalization (Bonus Issue)
    2. Maximum amount available for Capitalization (Bonus Issue)
      121 views
      3. Illustration 1: Maximum amount available for Capitalization
    3. Illustration 1: Maximum amount available for Capitalization
      336 views
      4. Advantages and Disadvantages of Bonus Shares
    4. Advantages and Disadvantages of Bonus Shares
      155 views
      11.2: Accounting Treatment of Bonus Issue (Practice Test)
      Problem: Journal Entries for Issuance of Bonus Shares
    1. Problem: Journal Entries for Issuance of Bonus Shares
      13 views
      2. Problem: Balance Sheet after Issuance of Bonus Shares
    2. Problem: Balance Sheet after Issuance of Bonus Shares
      8 views
      3. Problem: Issuance of shares for consideration & issuance of bonus shares
    3. Problem: Issuance of shares for consideration & issuance of bonus shares
      6 views
      4. More on Problem: Issuance of shares for consideration & issuance of bonus shares
    4. More on Problem: Issuance of shares for consideration & issuance of bonus shares
      6 views
      11.3: Right Issue (Practice Test)
      Right Shares
    1. Right Shares
      12 views
      2. Theoretial Ex-Right Price and Value of a Right Share
    2. Theoretial Ex-Right Price and Value of a Right Share
      51 views
      11.4: Accounting Treatment for Right Shares (Practice Test)
      Journal Entries for Issuance of Right Shares
    1. Journal Entries for Issuance of Right Shares
      30 views
      2. Right & Bonus Share Issuance effects in Balance Sheet
    2. Right & Bonus Share Issuance effects in Balance Sheet
      6 views
      3. More on Right & Bonus Share Issuance effects in Balance Sheet
    3. More on Right & Bonus Share Issuance effects in Balance Sheet
      8 views
      4. Problem: Right share's Effect on Net wealth of a shareholder
    4. Problem: Right share's Effect on Net wealth of a shareholder
      4 views
      5. More on Problem: Right share's Effect on Net wealth of a shareholder
    5. More on Problem: Right share's Effect on Net wealth of a shareholder
      6 views
      11.5: Stock Split (Practice Test)
      Problem 1: Valuation Of Rights
    1. Problem 1: Valuation Of Rights
      2. Problem 2: Bonus and Right Issue
    2. Problem 2: Bonus and Right Issue
      3. More on problem Bonus and Right issue
    3. More on problem Bonus and Right issue
      4. Purpose and Effects of a Stock Split
    4. Purpose and Effects of a Stock Split
      11.6: Retain Earnings (Practice Test)
      What is Retain earning and transactions affecting Retain Earning
    1. What is Retain earning and transactions affecting Retain Earning
      2. Basic Earning per share
    2. Basic Earning per share
      3. Diluted Earning Per Share
    3. Diluted Earning Per Share

    Chapter 12 Financial Statement Analysis ( 33 videos)  (Practice Test)

      12.1: Introduction to Ratio analysis
      Introduction to Ratios
    1. Introduction to Ratios
      112 views
      12.2: Categorization of Ratios and Its Interpretation (Practice Test)
      Basic Accounting Ratios
    1. Basic Accounting Ratios
      13 views
      2. Basic Accounting Ratios-II
    2. Basic Accounting Ratios-II
      17 views
      3. Basic Accounting Ratios-III
    3. Basic Accounting Ratios-III
      72 views
      4. Liquidity Ratios
    4. Liquidity Ratios
      5 views
      5. Cash and Defense Interval Ratios
    5. Cash and Defense Interval Ratios
      10 views
      6. Additional Liquidity Ratios
    6. Additional Liquidity Ratios
      4 views
      7. Additional Liquidity Ratios
    7. Additional Liquidity Ratios
      2 views
      8. Leverage Ratios
    8. Leverage Ratios
      3 views
      9. Leverage Ratios
    9. Leverage Ratios
      4 views
      10. Proprietary Ratio
    10. Proprietary Ratio
      5 views
      11. Activity Ratios
    11. Activity Ratios
      3 views
      12. Activity Ratios-II
    12. Activity Ratios-II
      5 views
      13. Turnover Ratios
    13. Turnover Ratios
      7 views
      14. Turnover Ratios-II
    14. Turnover Ratios-II
      3 views
      15. Profitability Ratios
    15. Profitability Ratios
      4 views
      16. Profitability Ratios-II
    16. Profitability Ratios-II
      2 views
      17. Profitability Ratios-III
    17. Profitability Ratios-III
      1 views
      18. Return on Investment - Alternative Way
    18. Return on Investment - Alternative Way
      4 views
      19. Bankruptcy - Altman's Model
    19. Bankruptcy - Altman's Model
      3 views
      20. Market / Investor Ratio
    20. Market / Investor Ratio
      7 views
      21. More on Market / Investor Ratio
    21. More on Market / Investor Ratio
      3 views
      22. Growth Ratios
    22. Growth Ratios
      6 views
      12.3: Numericals (Practice Test)
      Problem 1: Long and Short Term Solvency
    1. Problem 1: Long and Short Term Solvency
      8 views
      2. Problem 2: Preparation of Balance Sheet using Ratios
    2. Problem 2: Preparation of Balance Sheet using Ratios
      7 views
      3. Problem 2: Preparation of Balance Sheet using Ratios
    3. Problem 2: Preparation of Balance Sheet using Ratios
      5 views
      4. Problem 3: Liquidity Ratios
    4. Problem 3: Liquidity Ratios
      5 views
      5. Problem 4: Receivable Ratios
    5. Problem 4: Receivable Ratios
      5 views
      6. Problem 5: Calculation of Different Ratios through Trading, Profit and Loss A/C
    6. Problem 5: Calculation of Different Ratios through Trading, Profit and Loss A/C
      5 views
      7. Problem 5: Calculation of Different Ratios through Trading, Profit and Loss A/C
    7. Problem 5: Calculation of Different Ratios through Trading, Profit and Loss A/C
      5 views
      12.4: Horizontal and Vertical Analysis (Practice Test)
      Horizontal and Vertical Analysis of Financial Statement
    1. Horizontal and Vertical Analysis of Financial Statement
      11 views
      2. Vertical Analysis of Financial Statement
    2. Vertical Analysis of Financial Statement
      10 views

    Chapter 13 Consolidations ( 32 videos)

      13.1: Introduction to Consolidation
      Introduction to Consolidation
    1. Introduction to Consolidation
      13.2: Consolidated Statements-Basic
      Goodwill in consolidation
    1. Goodwill in consolidation
      2. NCI in consolidation
    2. NCI in consolidation
      3. Problem 1: Consolidated Income Statement
    3. Problem 1: Consolidated Income Statement
      4. More On Problem 1: Consolidated Income Statement
    4. More On Problem 1: Consolidated Income Statement
      5. Problem 2: Consolidated Statement of Financial Position
    5. Problem 2: Consolidated Statement of Financial Position
      6. More On Problem 2: Consolidated Statement of Financial Position
    6. More On Problem 2: Consolidated Statement of Financial Position
      7. Problem 3: Consolidated Income Statement when Acquiring Associate
    7. Problem 3: Consolidated Income Statement when Acquiring Associate
      8. More On Problem 3: Consolidated Income Statement when Acquiring Associate
    8. More On Problem 3: Consolidated Income Statement when Acquiring Associate
      9. Problem 4: Consolidated Statement of Financial Position when Acquiring Associate
    9. Problem 4: Consolidated Statement of Financial Position when Acquiring Associate
      10. More On Problem 4: Consolidated Statement of Financial Position when Acquiring Associate
    10. More On Problem 4: Consolidated Statement of Financial Position when Acquiring Associate
      13.3: Complex Group Structure
      D-Shape Group
    1. D-Shape Group
      2. Problem 5: D-Shape Group
    2. Problem 5: D-Shape Group
      3. More On Problem 5: D-Shape Group
    3. More On Problem 5: D-Shape Group
      13.4: Changes in Group Structure
      Subsidiary to Subsidiary Company Acquision
    1. Subsidiary to Subsidiary Company Acquision
      2. Problem 6: Subsidiary to Subsidiary Company Acquision
    2. Problem 6: Subsidiary to Subsidiary Company Acquision
      3. More On Problem 6: Subsidiary to Subsidiary Company Acquision
    3. More On Problem 6: Subsidiary to Subsidiary Company Acquision
      4. Associate to Subsidiary Company Acquision
    4. Associate to Subsidiary Company Acquision
      5. Problem 7: Associate to Subsidiary Company Acquision
    5. Problem 7: Associate to Subsidiary Company Acquision
      6. Trade Investment to Subsidiary Company Acquision
    6. Trade Investment to Subsidiary Company Acquision
      7. Problem 10: Trade Investment to Subsidiary Company Acquision
    7. Problem 10: Trade Investment to Subsidiary Company Acquision
      13.5: Disposal of Shares of Acquired Company
      Full Disposal of Subsidiary
    1. Full Disposal of Subsidiary
      2. Problem 1: Full Disposal of Subsidiary
    2. Problem 1: Full Disposal of Subsidiary
      3. Subsidiary to Subsidiary Company-Share Decrease
    3. Subsidiary to Subsidiary Company-Share Decrease
      4. Problem 1: Subsidiary to Subsidiary Company-Share Decrease
    4. Problem 1: Subsidiary to Subsidiary Company-Share Decrease
      5. Subsidiary to Associate Company-Share Decrease
    5. Subsidiary to Associate Company-Share Decrease
      6. Problem 1: Subsidiary to Associate Company-Share Decrease
    6. Problem 1: Subsidiary to Associate Company-Share Decrease
      13.6: Consolidated Statement of Cash Flows
      Consolidated Statement of Cash Flows
    1. Consolidated Statement of Cash Flows
      2. Problem 1: Consolidated Statement of Cash Flows
    2. Problem 1: Consolidated Statement of Cash Flows
      3. More On Problem 1: Consolidated Statement of Cash Flows
    3. More On Problem 1: Consolidated Statement of Cash Flows
      4. More On Problem 1: Consolidated Statement of Cash Flows
    4. More On Problem 1: Consolidated Statement of Cash Flows

    Chapter 14 Proprietorship and Partnership ( 58 videos)

      14.1: 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
      14.2: Partnership
      Partnership and its kinds
    1. Partnership and its kinds
      62 views
      14.3: 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
      14.4: 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
      14.5: 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
      14.6: 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
      14.7: 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
      14.8: 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