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Advanced Financial Accounting - FIN611 - VU Video Lectures

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ACCOUNTING FOR INCOMPLETE RECORDS, Accounting For Small Scale Business Entities, Accounting Records, Statement Of Profit Or Loss, Statement Of Affairs, Difference Between Balance Sheet And Statement Of Affairs.
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636 Views
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Statement Of Affairs, Statement Of Profit Or Loss.
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459 Views
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Accounting For Medium Scale Business Entities, Preparation Of Financial Statements, Statement Of Affairs As On Opening Date, Practice Questions, Year End Adjustments.
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656 Views
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SINGLE ENTRY CALCULATION OF MISSING INFORMATION, Purchases, Stocks/Inventory, Information In Cash Book, Information In Debtors Account, Information In Creditors Account, Information In Statement Of Affairs.
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455 Views
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Cost Structure, ACCOUNTING FOR NON-PROFIT ORGANIZATIONS, Accounting Records, Memorandum Records, Financial Statements, Accumulated Fund, Receipts And Payments Account For The Year Ended.
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504 Views
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Small Size Non-Profit Organization, Large Size Non-Profit Organization, Medium Size Non-Profit Organization, Income And Expenditure Account For The Year.
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Preparing Financial Statements With Incomplete Records, Calculation Of Incomes, Calculation Of Expenses, Fixed Assets Based Expenses, Calculating Subscription Income, Subscription Income Account, Subscription Income Account, Income And Expenditure Account.
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PREPARATION OF FINANCIAL STATEMENTS OF NON-PROFIT ORGANIZATIONS FROM INCOMPLETE RECORDS, Sports Equipment Account, Working For Trading Activity.
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601 Views
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DEPARTMENTAL ACCOUNTS, Allocation Of Incomes And Expenses, Separately Identified, Obvious Just Ratio, Specific Ratio Or Sales Ratio, Un-Allocable, Allocation Of Income Tax Expense.
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536 Views
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BRANCH ACCOUNTING, Classification Of Branches, Independent Branch, Dependent Branch.
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508 Views
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BRANCH ACCOUNTING SYSTEM, Accounting System For Retail Dependent Branch, Debtor System.
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429 Views
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Income Statement System, Accounting Entries In The Books Of Head Office, Pro-Forma Invoice Price.
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431 Views
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BRANCH ACCOUNTING - STOCK AND DEBTOR SYSTEM, Branch Stock Account, Branch Debtors Account, Branch Expense Account, Branch Adjustment Account, Goods Sent To Branch Account.
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Whole Sale Branch, INDEPENDENT BRANCH, Reconciliation, Books Of Head Office, Incorporation, Accounting Entries.
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486 Views
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Incorporation Of Branch, Reconciliation Entry, Journal Entry.
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455 Views
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ESSENTIALS OF PARTNERSHIP, Partnership Agreement.
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473 Views
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PARTNERSHIP ACCOUNTS, Changes In Partnership Firm, Admission Of A New Partner, Sacrifice Ratio, Revaluation Of Assets & Liabilities, Revaluation Journal Entries, Revaluation Account.
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406 Views
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Goodwill, Valuation Of Goodwill, Goodwill Calculation Methods, Average Profit Method, Super Profit Method, Market Capitalization Method, Accounting Treatment Of Goodwill, Goodwill Raised & Written-Off, Goodwill Brought In Cash & Withdrawn.
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PARTNERSHIP ACCOUNTS, Transfer Of Revaluation Balance, Profit Distribution, Total Profit Distribution, Retirement Of Partner, Issues Relating To Retiring Partner.
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COMPANY ACCOUNTS, Salient Features Of Limited Liability Companies, Separate Legal Entity, Limited Liabilities, Board Of Directors, Capital From Owners, Borrowings From Lenders, Legal Formalities, Reporting Requirements, Finances Of A Limited Liability Company, Owned Equity, Borrowed Equity , Accounting For Share Capital And Reserves.
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507 Views
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Components Of Financial Statements, Balance Sheet Income Statement, Statement Of Changes In Equity, Cash Flow Statement, Notes.
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603 Views
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Rights Issues Of Shares, Bonus Issue Of Shares, Returns On Financial Sources, For Dividends Proposed By The Directors.
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420 Views
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Interest On Debentures/Loan Notes, Calculation Of Interest/Markup, Income Tax Expense, Deferred Tax, Presentation In Financial Statements, Provision For Deferred Tax, Statement Of Changes In Equity.
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504 Views
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International Accounting Standard (IASB’S) FRAMEWORK, Purpose Of IASB’s Framework, Components Of Financial Statements And Their Objectives, Users Of The Financial Statements, Underlying Assumptions, Accrual Basis, Going Concern, Qualitative Characteristics Of Financial Statements, Materiality, Faithful Representation, Substance Over Form, Neutrality, Prudence, Completeness, Consistency, Disclosure Of Accounting Policies, Understandabilit, Aggregation And Classification, Constraints To Relevancy And Reliability Of Financial Information.
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ELEMENTS OF FINANCIAL STATEMENTS, Measurement Of The Elements Of Financial Statements.
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604 Views
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IAS 10 EVENTS AFTER THE BALANCE SHEET DATE, Draft Financial Statements, Published Financial Statements, Balance Sheet Date, Date Of The Board Of Director’s Meeting (BOD), Date Of The Annual General Meeting (AGM), Events After The Balance Sheet Date, RECOGNITION AND MEASUREMENT, Adjusting Events After The Balance Sheet Date, Non-Adjusting Events After The Balance Sheet Date, Dividends.
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540 Views
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CONTINGENT LIABILITIES AND CONTINGENT ASSETS, Legal Obligation, Constructive Obligation, Relationship Between Provisions And Contingent Liabilities, RECOGNITION, Present Obligation, Probable Outflow Of Resources Embodying Economic Benefits, Reliable Estimate Of The Obligation, Extract From Notes To The Accounts, CHALLANGES IN PROVISION, USE OF PROVISIONS, Application Of The Recognition And Measurement Rules, Future Operating Losses, Onerous Contracts.
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393 Views
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Accounting Policies, Change In Accounting Estimate, Retrospective Application, Retrospective Restatements, Prospective Application, Selection And Application Of Accounting Policies, Consistency Of Accounting Policies, Applying Changes In Accounting Polices.
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473 Views
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CHANGES IN ACCOUNTING ESTIMATES, Extract From The Income Statement.
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BORROWING COST (IAS 23), A Qualifying Asset, Accounting For Borrowing Costs, Benchmark Treatment, Allowed Alternate Treatment, Borrowing Costs Eligible For Capitalization, Specific Borrowings, Temporary Investment Income, General Borrowings.
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EXCESS OF THE CARRYING AMOUNT OF THE QUALIFYING ASSET OVER RECOVERABLE AMOUNT, Commencement Of Capitalization, Treatment Of Subsidies By The Government, Suspension Of Capitalizing Borrowing Cost, Cessation Of Capitalization, Modification Work After Completion, Completion Of Work In Parts.
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438 Views
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EARNINGS PER SHARE (IAS – 33).
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421 Views
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Bonus Issue Of Share Capital, Rights Issue Of Share Capital, Procedure To Calculate EARNINGS PER SHARE, Schedule Of Weighted Average Number Of Shares Outstanding During The Year.
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DILUTED EARNINGS PER SHARE.
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GROUP ACCOUNTS, Consolidated Financial Statements.
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Pre-Acquisition Reserves, Goodwill.
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414 Views
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Minority Interest, Calculation Of Goodwill, Consolidated Balance Sheet.
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387 Views
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Inter Company Trading.
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411 Views
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Fair Value Adjustments.
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379 Views
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Pre-Acquisition Profits, Dividends.
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491 Views
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Simple Consolidation, Computation Of Goodwill.
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376 Views
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Inter Co. Trading (When There Is Unrealized Profit).
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412 Views
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Comprehensive Workings In Group Accounts Consolidated Balance Sheet.