Accounting Cycle

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Chapter 3: Accounting Cycle (55 videos)
3.1: Book-keeping
  1. Book-Keeping Versus Accounting
  2. Double Entry System
  3. Single Entry System
3.2: Accounts and Rules of Debit and Credit
  1. Account and its Classification
  2. Problem: Classification of Accounts
  3. Debit and Credit Rules of Accounting
  4. Explanation of Debit and Credit Rules of Accounting
3.3: Introduction to Business Transaction
  1. Events and Transactions
  2. Classification of Transactions
  3. Analysis of Transactions
  4. More on Analysis of Transactions
3.4: Accounting Cycle
  1. Accounting Cycle
3.5: Journal: Book of Original Entry
  1. Journal
  2. General Journal (Problem 1)
  3. Problem 2: General Journal
  4. Problem 3: General Journal
3.6: Types of Entries
  1. Simple Entry and Compound Entry
3.7: Transactions Between Business and Its Proprietor
  1. Capital and Drawing Account
  2. Cash Discount
3.8: Introduction to Special Journal
  1. Subdivision of Journal
3.9: Business Documents
  1. Invoice
  2. Debit Note
  3. Credit Note
  4. Receipt and Statement of Account
  5. Cheque
3.10: Purchases Journal
  1. Purchases Journal
  2. Distinction between Purchases Journal and Purchases Account
  3. Purchases Returns Journal
  4. Problem: Purchases Returns Journal
3.11: Sales Journal
  1. Sales Journal
  2. Sales Control Account
  3. Sales Returns Journal
  4. Problem: Sales Returns Journal
3.12: Journal Proper: Divisions of Transactions in Groups
  1. Opening and Closing Entries
  2. Closing Entries
  3. Adjustment and Entries
  4. Rectifying Entries
  5. Transfer Entries
  6. Rare Transactions or Residuary Entries
3.13: Ledger: Main Book of Accounts
  1. Ledger: The Main Book of Accounts
3.14: Forms of Ledger Accounts
  1. Posting to the Ledger Account
  2. Posting to the Ledger Account: Illustration
  3. Self-Balancing Form of Ledger Account
3.15: Trial Balance
  1. Trial Balance
  2. Methods of Trial Balance
  3. More on Methods of Trial Balance
  4. Total-cum-balances Method
  5. Problem 2: Recording Transactions in Journal, Ledger & Trial Balance
  6. More on Recording Transactions in Ledger
  7. More on Recording Transactions in Trial Balance
3.16: Numericals
  1. Numerical 1: Purchase Journal
  2. Numerical 2: Sales Journal
  3. More on Numerical 2: Posting of Sales Journal into Ledger Accounts
  4. Numerical 3: Purchases Returns Journal
  5. Numerical 4: Sales Returns Journal