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Vikas Gupta (CHARTERED ACCOUNTANT) (16295 Points)

21 August 2011

CA-IPCC

CA - IPCC

Accounting	Rs. 7000	Free	Learn Now !!
Accounting Standard	Rs. 2000	Free	Learn Now !!
Cost Accounting and Financial Mgt.	Rs. 7000	Free	Learn Now !!
Income Tax, Service Tax and VAT	Rs. 7000	Free	Learn Now !!
Advanced Accounting	Rs. 7000	Free	Learn Now !!
Auditing and Assurance	Rs. 4000	Free	Learn Now !!

CA FINAL

CA - Final

Financial Reporting	Rs. 7000	Free	Learn Now !!
Accounting Standards	Rs. 2000	Free	Learn Now !!
Advanced Auditing	Rs. 4000	Free	Learn Now !!
Strategic Financial Management	Rs. 7000	Free	Learn Now !!
Advanced Management Accounting	Rs. 7000	Free	Learn Now !!
Direct Tax Laws	Rs. 7000	Free	Learn Now !!

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48 Replies

Vikas Gupta (CHARTERED ACCOUNTANT) (16295 Points)
Replied 21 August 2011

ICWAI

Management Accounting
Advance Financial Accounting	. Financial Management

3 Like

Vikas Gupta (CHARTERED ACCOUNTANT) (16295 Points)
Replied 21 August 2011

Foundation Programme

1. Introduction to accounting

2. Recording of transactions

3. Preparation of bank reconciliation statement

4. Rectification of errors

5. Preparation of final accounts (non-corporate entities)

6. Accounting for depreciation

7. Accounting for bills of exchange

8. Accounts of non-profit organizations

9. Single entry accounts -

10. Accounting for consignments

11. Partnership accounts – simple problems

12. Insurance claims

4 Like

Vikas Gupta (CHARTERED ACCOUNTANT) (16295 Points)
Replied 21 August 2011

Executive Programme

1. Accounting standards - relevance and significance; national and
international accounting standards.

2. Accounting for share capital transactions - issue of shares at par, at
premium and at discount; forfeiture and re-issue of shares; buy-back of
shares; redemption of preference shares; rights issue.

3. Issue of debentures - accounting treatment and procedures;
redemption of debentures; conversion of debentures into shares.

4. Underwriting of issues ; acquisition of business ; profits prior to
incorporation ; treatment of preliminary expenses.

Cost accounting – objectives of costing system; cost concepts and
cost classification; management accounting – nature and scope; role
of management accountant, tools and techniques of management
accounting; distinction between financial accounting, cost accounting
and management accounting.

9. Elements of cost :

(i) Material cost – purchase procedures, store keeping and
inventory control, fixing of minimum, maximum and re-order
levels, ABC analysis, pricing of receipts and issue of material
and accounting thereof; accounting and control of wastage,
spoilage and defectives.

(ii) Labour cost – classification of labour costs, payroll
procedures, monetary and non-monetary incentive schemes;
labour turnover and remedial measures; treatment of idle time
and overtime.

(iii) Direct expenses – nature, collection and classification of direct
expenses and its treatment.

(iv) Overheads – nature, classification, collection, allocation,
apportionment, absorption and control of overheads.

5. Preparation and presentation of final accounts of joint stock
companies as per company law requirements; bonus shares.

6. Holding and subsidiary companies - accounting treatment and
disclosures; consolidation of accounts.

7. Valuation of shares and intangible assets.

7 Like

Vikas Gupta (CHARTERED ACCOUNTANT) (16295 Points)
Replied 21 August 2011

About Accounting

What is Accounting?

What are Accounting features?

What is Accounting history?

What are the branches of Accounting?

What are the objectives of Accounting?

What are the limitations of Accounting?

What are the uses of Accounting?

Why should we study Accounting?

How to solve Accounting problems with 10 ways?

How does Accounting help society?

How to make Accounting easy?

Is Accounting an Interesting Game?

What are the main Accounting Concepts?

What is the relationship of Accounting with other fields?

What's the difference between Book Keeping and Accounting?
Which is better Accounting or Economics?

5 Like

Vikas Gupta (CHARTERED ACCOUNTANT) (16295 Points)
Replied 21 August 2011

Accounting Glossary

4 Like

Vikas Gupta (CHARTERED ACCOUNTANT) (16295 Points)
Replied 21 August 2011

Financial Accounting

Section 1. - Accounting Principles, Concepts and Equations

Accounting Principles or Indian GAAP
GAAP Vs IFRS
Accounting Concepts
Accounting Conventions
Importance of Accounting Concepts and Conventions
Accounting Postulates and Assumptions
Accounting Doctrines
Accounting Equation

Section 2. - Accounting System or Basic Accounting Procedure

Double Entry System of Book-Keeping
Advantages Double Entry System
Disadvantages of Double Entry System
Accounting Cycle or Accounting Process
Memorandum Book or Waste Book
Journal
journal Entries Examples
Procedure for Journalising
Source of Writing Journal
Compound Journal Entry
Opening Journal Entry
Advantages and Uses of Journal
Subsidiary Books
Trade discount Vs cash discount
Invoice
Debit Note
Credit Note
Cash Book
Petty Cash Book
An Imprest System of Petty Cash
Purchase Book
Purchase Return Book
Sale Book
Sale Return Book
Bill Receivable Book
Bill Payable Book
Journal Proper

Section 3. Ledger Creation

Introduction to Ledger
Objective of Making Ledger
Types of Ledger
Source of Writing Ledger
Procedure of Posting
Posting of Compound Entries
Posting of Opening Entry
Introduction to Account
Types of Accounts
Balancing of Ledger Accounts
Result After Balance of Account
Closing of Ledger Account
Journal Vs Ledger

Section 4. - Trial Balance

Trial Balance
Objectives of Trial Balance
Errors Which a Trial Balance Fails to Disclose
Preparation of Trial Balance from a List of Balances

Section 5. - Final Account and its Adjustments

Introduction to Final Accounts
Financial Statements
Marshalling of Balance Sheet
Trial balance Vs Balance Sheet
Manufacturing Account
Types of Expenses
Trading Account
Profit and Loss Account
Balance Sheet
Reserve
Provision
Types of Reserve
Benefits of Reserves
Provision for Doubtful Debt Account
Provision for Discount on Debtors Account
Outstanding Expenses
Proforma of P\L A/c and BS
Adjustments in Final Accounts - Part 1
Adjustments in Final Accounts - Part 2
Adjustments in Final Accounts - Part 3
Adjustments in Final Accounts - Part 4

Section 6. - Rectification of Errors

Introduction to Accounting Errors
Different Types of Errors in Accounting
Definition of Rectification of Errors
Rectification of Errors
Rectification of Errors PPT
How to Rectify the Errors of Accounting

Section 7. - Bank Reconciliation

Introduction to Bank Reconciliation statement
Procedure of Preparing BRS

Section 8. - Bill of Exchange

Bill of Exchange Accounting

Section 8. - Partnership Accounts

a. Introduction

Introduction to partnership
Partnership Accounting
Interest on Drawing
Rules in the absence of Partnership Deed

b. Admission of A New Partner

Adjustment at the time of admission of a new partner
Adjustment of Capital
Revaluation Account
Steps to Make Revaluation Account
Memorandum Revaluation Account
MRA Vs RA
Sacrifice Ratio
New Ratio
Gaining Ratio
Sacrifice Ratio Vs Gaining Ratio
Goodwill
Methods of Goodwill
Treatment of Goodwill at the Time of Admission of a Partner

c. Retirement and Death of the Partner

Dead Partner's Executor Account
Accounting Treatment at Time of Retirement of a Partner

d. Dissolution of Firm

Accounting Procedure at the Time of Dissolution of A Firm
Garner Vs murray Case Decision
Assets and Liabilities Taken by A Partner
Piecemeal Distribution
Gradual Realisation of Assets

e. Amalgamation, Sale Conversion of Partnership

Amalgamation of Firms - Part 1
Amalgamation of Firms - Part 2
Conversion of Partnership into Ltd Company

Section 9. - Depreciation

Introduction to Depreciation
Provision for Depreciation
Provision for Depreciation (Simplify)
Provision for Depreciation Account
Fixed Installment Method
Diminishing Balance Method
FIM Vs DBM
Is Depreciation Inflow in NPV?
How to Use SYD Function?
Accelerated Depreciation
Depreciation Vs Fluctuation
Accumulated Depletion

Accounting for Containers

2 Like

Vikas Gupta (CHARTERED ACCOUNTANT) (16295 Points)
Replied 21 August 2011

Cost Accounting

Section 1. - Nature and Scope of Cost Accounting

Introduction to Cost Accounting
Objectives of Cost Accounting
Importance of Cost Accounting
Scope of Cost Accounting

Section 2. - Cost - Analysis, Concepts and Classification

Elements of Cost
Items Excluded from Cost
Statement of Cost
Cost Sheet Presentation (PPT)

Section 3. - Material Cost - Computation and Control

Material
Material Control
Techniques of Material Control
Techniques of Material Control PPT
ABC Analysis
Two Bin system
Continuous Stock Verification
Economic Order Quantity
Economic Order Quantity PPT
Control Ratio
FIFO
LIFO
Average Cost Method
Simple Average Method
Weighted Average Method
Scrap in Inventory

Section 4. - Labor Cost - Computation and Control

Labor Cost
Direct Labor Cost Examples
Calculation of Labor Cost
Labor Cost Control
Steps to Control Labor Costs
Labor Turnover
Time Study
Motion Study
System of Wage Payment
Incentive Wage Plans
Incentive Wage Plans - Part 2nd

Section 4. - Overheads

Introduction to Overheads
Segregation of Semi Variable Cost
Methods of Segregation of Semi Variable Cost
Calculation of Machine Hour Rate
Overhead Variance
Treatment of Under-absorbed Overheads
Advantages of Machine Hour Rate

Section 5. - Method of Costing

Job Costing
Job Costing PPT
Job Costing Q and A
Advantages of Job Costing
Contract Costing
Contract Costing PPT
Job Costing Vs Contract Costing
Work Certified Vs Work Uncertified
Batch Costing
Batch Costing PPT
Operation Costing
Production Account
Cost Sheet Vs Production Account
Service Costing
Multiple Costing
Process Costing
Process Costing P and S
Activity Based Costing
Disadvantages of Activity Based Costing
Cost Drivers Examples

Section 6. - Techniques of Cost Control

Marginal Costing
Application of Marginal Costing
Break Even Analysis
Importance of Budgetary Control
Standard Costing
Importance of Standard Costing
Types of Variances
Direct Material Variances
Material Mix Variance
Uses of Cost Audit
Uniform Costing

2 Like

Vikas Gupta (CHARTERED ACCOUNTANT) (16295 Points)
Replied 21 August 2011

Corporate Accounting

Section 1. - Company Accounts - Share Capital

Introduction of Company
Division of share capital of Company
Shareholder of Company
Forfeiture and Reissue of Shares

Section 2. - Company Accounts - Redeemable Preference Shares

Introduction to Redeemable Preference Shares

Section 3. - Company Accounts - Debentures

Accounting Treatment of Issue of Debentures
Redemption of Debenture
Sinking Fund

Section 4. - Underwriting of Shares and Debentures

Introduction of Underwriting
Marked Application
Unmarked Application
Statement of underwriter's liability
Underwriting Account

Section 5. - Company Accounts - Right Shares and Bonus Shares

Right Shares
Bonus Shares
Accounting Treatment of Bonus Shares
Calculation of Maximum amount of Bonus Issue

Section 6. - Company Accounts - Profit Prior to Incorporation

Profit Prior to Incorporation

Section 7. - Company Accounts - Managerial Remuneration

Managerial Remuneration Calculation

Section 8. - Company Accounts - Final Accounts of Company

Provision for Taxation
Profit and Loss Appropriation Account
Balance Sheet of company
Cash Flow Statement

Vikas Gupta (CHARTERED ACCOUNTANT) (16295 Points)
Replied 21 August 2011

Management Accounting

Section 1. - Nature and Scope of Management Accounting

Introduction to Management Accounting
Nature of Management Accounting
Scope of Management Accounting
Functions of Management Accounting
Advantages of Management Accounting
Tools of Management Accounting

Section 2. - Financial Statements

Introduction to Financial Statements
Vertical Form of Balance Sheet
Use of Financial Statements

Section 3. - Financial Statement Analysis

Comparative Financial Statement
Performa of Comparative Income Statement
Steps to Analyze Financial Statement
Limitation of Financial Statement Analysis

Section 4. - Ratio Analysis

Introduction to Ratio Analysis
Accounting Ratio PPT
Steps to Calculate Accounting Ratios
Cash Flow Ratio
Immediate Solvency Ratio
Profitability Ratio
Average Collection Period
Working Capital Turnover Ratio

Section 5. - Cash Flow Statement

Introduction to Cash Flow Statement
Calculation cash from operations

Section 6. - Fund Flow Statement

Introduction to Fund Flow Statement

Section 7. - Financial Planning

Introduction to Financial Planning
Financial Planning Video Explanation

Section 8. - Cost of Capital

Cost of Equity Share Capital
Cost of Preference Share Capital
Weighted Average Cost of Capital
Cost of Retained Earning

Section 9. - Sources of Finance

Introduction to Sources of Finance

Section 10. - Control of Capital Issue - SEBI

Introduction to SEBI
Role of SEBI
Inside Trading
P-Notes

Section 11. - Dividend Policy

Dividend Policy and its Theories

Section 12. - Capital Budgeting

Pay Back Period
Rate of Return
Present Value
Cut off Rate
Net Present Value
Internal Rate of Return
Modified Internal Rate of Return
Profitability Index
Capital Rationing

Section 13. - Responsibility Accounting

Introduction to Responsibility Accounting

Section 14. - Working Capital Management

Introduction to Working Capital Management

Section 15. - Management Information System

Introduction of Management Information System
Characterstics of MIS
Structure of MIS
Typology of MIS
Report

2 Like

praveen kumar kalluri ( student) (1032 Points)
Replied 21 August 2011

thanks for sharing.....................

1 Like

Vikas Gupta (CHARTERED ACCOUNTANT) (16295 Points)
Replied 21 August 2011

Basic Accounting Notes →

5 Like

Vikas Gupta (CHARTERED ACCOUNTANT) (16295 Points)
Replied 21 August 2011

Financial Accounting Notes →

2 Like

Vikas Gupta (CHARTERED ACCOUNTANT) (16295 Points)
Replied 21 August 2011

Cost Accounting Notes →

Vikas Gupta (CHARTERED ACCOUNTANT) (16295 Points)
Replied 21 August 2011

Management Accounting Notes →

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About Accounting

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