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Financial Accounting

Introduction to Financial Accounting
Basic Concepts of Business: capital, profit, budget
Cash Accounting and Accrual Accounting
Business entity, Single and double entry book-keeping, Debit and Credit
Rules of Debit and Credit for Assets, Liabilities, Income and Expenses
flow of transactions, books of accounts, General Ledger balance
Cash book and bank book, Accounting Period, Trial Balance and its limitations
Profit & Loss account from trial balance, Receipt & Payment, Income & Expenditure and Profit & Loss account
Assets and Liabilities, Balance Sheet from trial balance
Sample Transactions of a Company
Sample Accounts of a Company
THE ACCOUNTING EQUATION
types of vouchers, Carrying forward the balance of an account
ILLUSTRATIONS: Ccarrying Forward of Balances
Opening Stock, Closing Stock
COST OF GOODS SOLD STATEMENT
DEPRECIATION
GROUPINGS OF FIXED ASSETS
CAPITAL WORK IN PROGRESS 1
CAPITAL WORK IN PROGRESS 2
REVALUATION OF FIXED ASSETS
Banking transactions, Bank reconciliation statements
RECAP
Accounting Examples with Solutions
RECORDING OF PROVISION FOR BAD DEBTS
SUBSIDIARY BOOKS
A PERSON IS BOTH DEBTOR AND CREDITOR
RECTIFICATION OF ERROR
STANDARD FORMAT OF PROFIT & LOSS ACCOUNT
STANDARD FORMAT OF BALANCE SHEET
DIFFERENT BUSINESS ENTITIES: Commercial, Non-commercial organizations
SOLE PROPRIETORSHIP
Financial Statements Of Manufacturing Concern
Financial Statements of Partnership firms
INTEREST ON CAPITAL AND DRAWINGS
DISADVANTAGES OF A PARTNERSHIP FIRM
SHARE CAPITAL
STATEMENT OF CHANGES IN EQUITY
Financial Statements of Limited Companies
Financial Statements of Limited Companies
CASH FLOW STATEMENT 1
CASH FLOW STATEMENT 2
FINANCIAL STATEMENTS OF LISTED, QUOTED COMPANIES
FINANCIAL STATEMENTS OF LISTED COMPANIES
FINANCIAL STATEMENTS OF LISTED COMPANIES

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