Jain Online LMS
Sem II-Interim-Financial Accounting
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FINANCIAL ACCOUNTING SYLLABUS
Unit 1: Accounting Process
Textual Notes - Accounting Process
Video - Introduction part 1
Video - Introduction part -2, meaning of accounting and objective of accounting
Video - Functions of accounting and book keeping
Video - Journalising & Narration
Video - Types of accounts
Video - Importance Terms of accounts
Video - Users of accounting information
Unit 2 - Ledger and Trial Balance
Textual Notes - Ledger and Trial Balance
Video - Ledger
Video - Process of Ledger posting in detail
Video - Meaning, objectives of preparing trial balance
Video - Methods of preparation of Trial Balance
Video - Suspense account
Unit 3: Cash and Bank Book
Textual Notes - Cash and Bank Book
Video - Cash book, types of cash book
Video - Double column Cash Book
Video - Three column Cash Book
Video - Illustration 3
Video - Bank pass book, importance of Bank Reconciliation Statement
Unit 4:Final Accounts of proprietary concerns & Company Final Accounts
Textual Notes - Final Accounts of proprietary concerns & Company Final Accounts
Video - Introduction, Trading account
Video - Profit & Loss Account
Video - Provisions and reserves, limitation of financial statements
Video - Adjustments, important adjustments and their effect
Video - Illustration 1 and 2
Video - Illustration 3 and 4 - part 1
Video - Illustration 4 part 2 and 5
Video - Preparation of a comparative Income statement
Video - Preparation of corporate financial statements vertical form
Video - Cost accounting
Video - Methods of preparation of final accounts
Video - Vertical form of Balance Sheet
Video - Schedule VI Presentation
Unit 5: Issue of Shares and Debentures
Textual Notes – Issue of Shares and Debentures
Video - Issue of Shares Introduction
Video - Types of Company
Video - Share Capital Journal Entries
Video - Subscription, Issue Price of Shares
Video - Forfeiture of Shares
Video - Introduction and Types of Debentures
Video - Convertibility, Permanence, Negotiability
Video - Issue of Debentures Part II
Video - Issue of Debentures as Collateral Security
Video - Illustration
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Sem II-Interim-Financial Accounting
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