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Unit 1 Branch Accounts |
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| Meaning of Head Office, Branch | VIEW |
| Branch Accounts: Introduction, Meaning, Objectives, Types | VIEW |
| Branch Accounting Objectives and Advantages | VIEW |
| Dependent Branches: Features | VIEW |
| Independent Branches and Foreign Branches | VIEW |
| Methods of maintaining books of accounts by the Head Office | VIEW |
| Meaning and Features of Debtors System, Stock & Debtors System | VIEW |
| Wholesale Branch System and Final Account System | VIEW |
| Methods of ascertainment of Profit or Loss of Branch under Debtors System | VIEW |
| Cost Price Method and Invoice Price Method | VIEW |
| Problems on preparation of Branch A/c in the books of Head Office under Cost Price Method and Invoice Price Method | VIEW |
| Supply of Goods at Cost Price | VIEW |
| Supply of Goods at Invoice Price | VIEW |
| Unit 2 Consignment Accounts {Book} | |
| Consignment Accounts: Introduction, Meaning | VIEW |
| Parties in Consignment Consignor and Consignee | VIEW |
| Difference between Consignment and Ordinary Sale | VIEW |
| Special terminologies in Consignment Accounts: | |
| Proforma Invoice, Invoice Price, Account Sales, Non-recurring Expenses, Recurring Expenses, Ordinary Commission, Overriding Commission, Del Credere Commission | VIEW |
| Normal Loss, Abnormal Loss | VIEW |
| Small Problems on Commission and Valuation of Closing Stock | VIEW |
| Consignment Accounts in the books of Consignor | VIEW |
| Problems on preparation of Consignment A/c | VIEW |
| Problems on preparation of Consignee A/c | VIEW |
| Goods Sent on Consignment A/c in the books of Consignor | VIEW |
| Goods Invoiced at Cost Price | VIEW |
| Goods Invoiced at Selling Price | VIEW |
| Valuation of Stock | VIEW |
| Stock Reserve | VIEW |
| Journal Entries, Ledger Accounts in the books of Consignor and Consignee | VIEW |
| Unit 3 Accounting for Joint Ventures | |
| Accounting for Joint Ventures: Introduction, Meaning, Objectives | VIEW |
| Distinction between joint Venture and Partnership | VIEW |
| Accounting for Joint Ventures, Preparation of Joint Venture A/c | VIEW |
| Joint Bank A/c | VIEW |
| Co-Ventures A/C’s | VIEW |
| **Distinction between joint Venture and Consignment | VIEW |
| **Maintenance of accounts in the Books of Co-venturers | VIEW |
| **Maintaining Separate books for Joint Venture | VIEW |
| **Preparation of Memorandum Joint Venture | VIEW |
| Unit 4 Royalty Accounts | ||
| Meaning and Definition of Royalty Accounts | VIEW | |
| Special terminologies in Royalty Accounts Landlord, Tenant, Output, Minimum Rent/Dead Rent, Short Workings, Recoupment of Short Workings | VIEW | |
| Methods of Recoupment of Short Workings Fixed Method and Floating Method | VIEW | VIEW |
| Problems on Ascertainment of Royalty Payable | VIEW | |
| Preparation of Analytical Table including adjustment for Strike Period | VIEW | |
| Unit 5 Hire Purchase Accounts | |
| Meaning and Definition of Hire Purchase System, Instalment Purchase System & Differences | VIEW |
| Special terminologies in Hire Purchase Accounts Hire Vendor, Hire Purchaser, Down Payment, Principal Component, Interest Component | VIEW |
| Cash Price | VIEW |
| Hire Purchase Price | VIEW |
| Need for segregation of Instalment Amount into Principal Component and Interest Component | VIEW |
| Accrual method | VIEW |
| Segregation of Instalment Amount into Principal Component and Interest Component when: | |
| (i) Interest component is not included in the instalment amount | VIEW |
| (ii) Interest component is included in the instalment amount | VIEW |
| (iii) Rate of interest is not given | VIEW |
| (iv) Cash price is not given | VIEW |
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