Accounting Cycle

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    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