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Financial Accounting - MGT101 - VU Video Lectures

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Basic Concepts Of Accounting, What Is Financial Accounting?, Why Is Financial Accounting Needed?, What Are Transactions?, How Did It Develop?, What Is A Budget?, Concept Of Costing, Impact Of It On Accounting, Barter Trading And Barter Transactions, Money Measurement Concept, Cash And Credit Transactions, Different Types Of Business Organizations, Sole Proprietorship, Partnership, Joint Stock Company.
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Record Keeping And Some Basic Concepts, Different Types Of Business Entities, Non-Commercial Organizations, The Basic Concept Of Record Keeping, Problems Faced In Maintaining Diary Of Transactions, Diary Of Transactions, Single Entry And Double Entry Accounting, Commercial Accounting, Money Value Of Time, Is Cash In Hand Our Profit?.
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Systems Of Accounting And Some Basic Terminologies, Distinguish Between Cash Accounting And Accrual Accounting, Distinguish Between Cash In Hand And Profit, Distinguish Between Capital Expenses And Revenue Expenses, Understand What Is Liability?.
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Single And Double Entry Record Keeping, The Separate Business Entity, Single And Double Entry Book-Keeping, Debit And Credit, The Dual Aspect Of A Transaction, Accounting Equation.
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Classification Of Accounts Into Assets, Liabilities, Income And Expenses, Rules Of Debit And Credit For These Classes.
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Flow Of Transactions, An Overview Of The Flow Of Transactions, An Introduction To The Basic Books Of Accounts, The General Ledger, The Ledger Balance.
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Basic Books Of Accounts, Cash Book And Bank Book, Accounting Period., Trial Balance And Its Limitations.
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801 Views
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Introduction To Financial Statements, Draw Up Profit & Loss Account From The Information Given In Trial Balance, Differentiate The Term, Receipt & Payment, Income & Expenditure And Profit & Loss Account.
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Financial Accounting
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Recording Of Transactions.
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Exercises On Recording Of Transactions, Rules Of Debit & Credit.
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The Accounting Equation, The Contents Of Cost Of Goods Sold, Account Form Balance Sheet, Report Form Balance Sheet.
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Vouchers And Posting To Ledgers Accounts, Understand Different Types Of Vouchers, How To Book Entry In Voucher?, Carrying Forward The Balance Of An Account.
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Posting To Ledgers And Recording Of Stock, Difference Between Expenses & Purchases, Recording Of Stock Account, Cost Of Goods Sold.
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Recording Of Stock, Journal Entries To Record Stock.
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Cost Of Goods Sold Statement And Valuation Of Stock, Valuation Of Stock, Methods Of Stock Valuation, First In First Out (Fifo), Last In First Out (Lifo), Weighted Average Method, Effects Of Valuation Method On Profit.
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Fixed Assets And Depreciation, Grouping Of Fixed Assets, Journal Entries For Recording Depreciation, Presentation Of Depreciation, Methods Of Calculating Depreciation, Straight Line Method, Written Down Value Method, Reducing Balance Method.
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Methods Of Charging Depreciation, Policy For Depreciation, Disposal Of Fixed Asset, Entries For Recording Disposal, Contents Of Fixed Assets Register.
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Methods Of Charging Depreciation (Continued).
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Depreciation On Purchase And Disposal Of Fixed Assets, Revaluation Of Fixed Assets.
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Revaluation Of Fixed Assets, Historical Cost, Recording The Effects Of Revaluation Of An Assets, Rules For Revaluation, Capital And Revenue Expenses, Distinction Between Capital Expenditure & Revenue Expenditure, Deffered Expenditure, Prepaid Expenses, The General Rule For Distinguishing Between Capital And Revenue Expenditure.
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Bank Reconciliation Statements, What Are Banking Transactions, How A Bank Reconciliation Statement Is Made?.
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Bank Reconciliation Statements, Rectification Of Error.
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700 Views
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Debtors, Creditors, Accruals And Provision For Bad Debts.
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Provision For Bad Debts And Control Accounts.
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Control Accounts, Subsidiary Books For Sales/Debtors.
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Control Account, Recording Of Discounts Allowed In Control Accounts, Benefits Of Subsidiary Ledgers.
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Rectification Of Error, How To Rectify Errors?, Types Of Errors, Error Of Omission, Error Of Commission, Error Of Principle, Error Of Original Entry, Reversal Of Entry, Rectifying The Errors.
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Presentation Of Financial Statements.
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Presentation Of Financial Statements.
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Type Of Business Entities, Commercial Organization, Non Commercial Organization, Types Of Commercial Organization, Sole Proprietorship Business, Partnership, Limited Company, Balance Sheet Of Partnership Accounts.
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Financial Statements Of Sole Proprietorship.
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Financial Statements Of Manufacturing Concern.
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Financial Statements Of Partnership.
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Mark Up On Capital And Drawings, Reasons For Interest On Capital, Reasons For Interest On Drawings, Accounting Treatment, Admission Of A Partner, Dissolution Of A Firm.
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Introduction To Companies, Disadvantages Of Partnership Firm, Advantages Of Limited Company, Types Of Companies, Private Limited Companies, Public Limited Companies, Listed Company, Non Listed Company, Formation Of Company, Articles Of Association, Authorized Share Capital, Issued Share Capital, Preliminary Expenses.
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Components Of Financial Statements, Shares Issued At Premium, Shares Issued On Discount, Certificate Of Incorporation/Registration, Financial Statements Of Limited Companies, Components Of Financial Statements, Format Of Statement Of Changes In Equity.
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Financial Statements Of Limited Companies, Statement Of Changes In Equity.
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Financial Statements Of Limited Companies.
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Financial Statements Of Limited Companies.
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Cash Flow Statement, Need For Cash Flow Statement, Difference Between Profitability And Liquidity, Components Of Cash Flow Statement, Cash Flow From Operating Activities, Net Profit Before Tax, Cash Flow From Investing Activities, Procedure Of Preparing Cash Flow.
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590 Views
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Cash Flow Statement.
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Financial Statements Of Listed/Quoted Companies.
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Financial Statements Of Listed Companies.
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Financial Statements Of Listed Companies And Financial Ratios.