1. Enron Scandal
Description: Clip about Enron’s scandal and its implications.
Core Concepts: Roles of accounting in an organization.
2. Conceptual Framework
Description: Conceptual framework on Accounting.
Core Concepts: It covers whole conceptual frameworks.
Link: PDF on conceptual framework
Description: Users of accounting information.
Core Concepts: Conceptual framework.
3. Conceptual Framework for Financial Reporting
Description: Purpose conceptual framework for preparing general purpose financial statement.
Core Concepts: Conceptual framework.
4. Rules for Accounting
Description: Debit and credit rules for accounting.
Core Concepts: Rules for accounting.
5. Conceptual Framework
Description: Users of accounting information with some addition to previous one.
Core Concepts: Conceptual framework.
Link: Video on definition of elements of financial statements
6. Elements of Financial Statement
Description: Definitions, recognition, and examples of different elements of financial statements.
Core Concepts: Process for booking 5 elements of financial statement.
7. Accounting and Auditing Standard Board of Bhutan
Description: Need for Bhutanese Accounting Standards.
Core Concepts: Need for Bhutanese Accounting Standards.
Link: Website of Accounting and Auditing Standard Board of Bhutan
8. Accounting Equation
Description: Process of applying of accounting equation.
Core Concepts: Accounting Equation.
9. Purpose of Financial Statement
Description: Application of accounting equation with examples.
Core Concepts: Applying accounting equation.
10. Explanation: Accounting equation
Description: Practicing accounting equation.
Core Concepts: Accounting equation solution.
11. Accounting Equation for Self-Learning
Description: Enhancing knowledge on the accounting equation.
Core Concepts: Accounting equation.
12. Accounting Equation Problem
Description: Explore high-order thinking questions on accounting equation.
Core Concepts: Accounting equation.
Link: Webpage on fundamental accounting equation - problems and solutions
13. Source Documents
Description: Source documents used in accounting.
Core Concepts: Source documents in accounting.
14. Vouchers
Description: Types of and methods of preparing vouchers.
Core Concepts: Vouchers and preparing vouchers.
15. Posting from Journal to Ledger Accounts
Description: Posting journal entries to ledger accounts and closing of ledger accounts.
Core Concepts: Ledger accounts.
Links:
16. Using a Spreadsheet to Prepare Journal and Ledger
Description: Use of spreadsheet for preparing journal and ledger.
Core Concepts: Journal and ledger combined.
17. Common Size Statement
Description: Different methods of posting journal entries.
Core Concepts: Posting from journal to the ledger and trial balance.
18. Preparing Trial Balance
Description: Steps to prepare a trial balance.
Core Concepts: Trial balance.
Link: Video on unadjusted trial balance
Description: Errors in the trial balance and ways for rectification.
Core Concepts: Errors in trial balance and rectification of errors.
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19. Simple Cash Book
Description: Preparation of simple cash book.
Core Concepts: Simple cash book.
20. Double Column Cash Book
Description: Methods to prepare a double-column cash book.
Core Concepts: Double column cash book.
21. Varieties of Cash Book
Description: Method to prepare petty cash books. It also contains a lesson on preparing cash books using a spreadsheet.
Core Concepts: Petty cash book.
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22. Spreadsheet and Cash Book
Description: Applying ICT skills and knowledge to prepare cash books.
Core Concepts: Varieties cash book.
23. Concept of Bank Reconciliation Statement (BRS)
Description: Meaning, needs, objectives of BRS.
Core Concepts: BRS theory.
24. Causes of Difference
Description: Occurrence of differences in balance between cash book and bank statement.
Core Concepts: BRS.
25. Preparing BRS
Description: Process of preparing BRS in Microsoft excel.
Core Concepts: Preparing BRS.
26. Property, Plant and Equipment
Description: Concept of property, plant and equipment (PP&E).
Core Concepts: Concept of property, plant and equipment.
27. Capital or Revenue Items
Description: Concept of capital or revenue expenditures.
Core Concepts: Identifying capital and revenue items.
28. Borrowing Cost
Description: Learning material on the concept of borrowing cost.
Core Concepts: Understanding the concept of borrowing cost.
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29. Measurement of Property, Plant and Equipment
Description: Measurement of property, plant and equipment.
Core Concepts: Understanding the measurement of property, plant and equipment.
30. Depreciation of property, plant and equipment
Description: Learning materials on depreciation of property, plant and equipment.
Core Concepts: Concept of depreciation of property, plant and equipment.
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31. Spreadsheet to Prepare Depreciation of Property, Plant and Equipment
Description: Preparation of deprecation schedule for property, plant and equipment in spreadsheet.
Core Concepts: Preparation of depreciation schedule and graphical presentation of depreciation on a spreadsheet.
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32. Financial Statement
Description: Provide scope and definition of the financial statement.
Core Concepts: Concept and features of financial statement.
33. Purpose of Financial Statement
Description: Purpose of preparing financial Statement.
Core Concepts: Understanding the purpose of a financial statement.
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34. Features of Financial Statement
Description: Features or characteristics of a good financial statement.
Core Concepts: Concept of good characteristics of financial statement.
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35. Capital and Revenue Item
Description: A quiz on capital and revenue expenditure.
Core Concepts: Concept of capital and revenue items.
36. Income Statement- Concept
Description: Concept of the income statement and practice questions for preparing income statement.
Core Concepts: Concept of income statement (both by nature and by function method).
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37. Statement of Financial Position
Description: Concept of financial position and consists of practice questions preparing statement of financial position.
Core Concepts: Concept of statement of financial position.
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38. Statement of Changes in Equity
Description: Concept of statements of changes in equity and consists of practice questions preparing statement of changes in equity.
Core Concepts: Concept of statement of changes in equity.
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39. Statement of Cash Flow
Description: Concept of statement of cash flow and consists of practice questions for preparing cash flow statement.
Core Concepts: Concept of statement of cash flow.
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40. Notes to Financial Statement
Description: Concept of notes to Statement of Cash Flow.
Core Concepts: Concept of Notes to Financial Statement.
41. Spreadsheet to Prepare Financial Statement
Description: Concept for preparing financial statements using a spreadsheet.
Core Concepts: Familiarization with the use of spreadsheet in preparing Financial Statement.
42. Definition of Management Accounting
Description: Definition and meaning of Management Accounting.
Core Concepts: Concept of management accounting.
43. Purpose of Management Accounting
Description: The resource provides the purpose of learning Management Accounting.
Core Concepts: Understanding the purpose of Management Accounting.
44. Nature and Scope of Management Accounting
Description: The resource provides the nature and scope of Management Accounting.
Core Concepts: Understanding the scope of Management Accounting.
45. Ratio Analysis
Description: The resource provides a video link for ratio analysis.
Core Concepts: Concept of ratio analysis and types of ratios.
46. Comparative Financial Statement
Description: The resource provides a video link for a comparative financial statement.
Core Concepts: Concept of comparative financial statement and an example.
47. Common Size Statement
Description: The resource provides a video link for a common size statement.
Core Concepts: Concept of common size statement and an example.
48. Meaning of Cost Accounting
Description: The resource provides a video on the meaning and explanation of cost accounting.
Core Concepts: Concept of cost accounting.
49. Objectives of Cost Accounting
Description: The resource provides learning materials on the objectives of cost accounting.
Core Concepts: Examine the objectives of cost accounting..
50. Elements of Cost Accounting
Description: The resources provide both video and learning material on the elements of cost accounting.
Core Concepts: Examine the elements of cost in cost accounting.
Links:
51. Purpose of Cost Sheet
Description: The resources provide both video and learning material for the cost sheet.
Core Concepts: Identify the purpose of the cost sheet.
Links:
52. Preparation of Cost Sheet
Description: The resource provides practice questions for the cost sheet.
Core Concepts: Preparation of cost sheet.
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