1. Concept of Tax
Description: The resource provides audio visual concept of tax, importance of filing tax and responsibilities to file tax.
Core Concepts: Concept, importance and responsibilities of manager to file tax.
2. Sales Tax
Description: The resource provides learning concept of sales tax and its journal entries.
Core Concepts: Sales tax, accounting for tax collected from customer and accounting for purchases.
3. Current Tax & Accounting for Income & Taxable Income
Description: The resource provides comprehensive summary of the concept of current tax, accounting income and taxable income.
Core Concepts: Concept & measurement of current tax, accounting income & taxable income, and current tax versus deferred tax.
4. Deferred Tax
Description: The resource provides the concept of deferred tax.
Core Concepts: Deferred tax.
Link: Webpage on deferred tax
5. Current Tax and Tax Liability
Description: The resource provides comprehensive questions on current tax and tax liability.
Core Concepts: Calculations current tax and deferred tax.
6. Business Income Tax
Description: The resource provides audio visual concept of business income tax.
Core Concepts: Business tax.
7. Ethics of Tax
Description: The resource provides audio visual concept of ethics of income tax.
Core Concepts: Ethics of income tax.
Link: Video on ethics of tax
8. Introduction to Payroll
Description: A video brief introduction on payroll.
Core Concepts: Meaning of payroll, gross pay, allowances and deductions.
9. Difference Between Salary & Wages
Description: A video clip on differences between salary and wages.
Core Concepts: Meaning of salaries and wages. Differences between salary and wages.
10. Quiz on Payroll
Description: Quiz on payroll.
Core Concepts: Components of payroll.
Link: Webpage on payroll
11. Salary Sheet
Description: PDF form for employees salary sheet.
Core Concepts: Preparation of payroll and reporting on financial statements.
Link: PDF on salary sheet
12. Vlookup Function
Description: Use the video to learn Vlookup function used while preparing payslip.
Core Concepts: Payslip.
13. Module 16 – Investment Property
Description: The resource provides comprehensive summary of the concept of investment property.
Core Concepts: Concept, recognition, measurement, accounting treatment and disclosure of investment property.
14. Summary of IAS 40 Investment Property
Description: The resource provides audio visual concept of investment property.
Core Concepts: Concept, recognition, measurement, accounting treatment and disclosure of investment property.
Link: Video on summary of IAS 40 investment property
Description: The resource provides audio visual concept of investment property.
Core Concepts: Concept, recognition, measurement, accounting treatment and disclosure of investment property.
15. Common Errors when Accounting for Investment Property (IAS 40)
Description: The resource provides some common errors committed when accounting for investment property.
Core Concepts: Errors in accounting of investment property.
Link: Webpage on common errors when accounting for investment property (IAS 40)
16. Investment Property
Description: The resource provides simplified version of the concept of investment property.
Core Concepts: Concept, recognition, measurement, accounting treatment and disclosure of investment property.
17. Accounting for Transfer of Owner Occupied Property Under Revaluation Model to Investment Property
Description: The resource provides accounting treatment for transferring property from owner occupied to investment property.
Core Concepts: Accounting treatment of investment property.
Link: Webpage on accounting for transfer of owner occupied property
18. Accountancy For Class XII
Description: The resource provides detail concepts.
Core Concepts: Concept, recognition, measurement, accounting treatment and disclosure of investment property.
19. IAS 17: Leases
Description: The resource provides summary of lease accounting.
Core Concepts: Concept of investment property.
20. Is hotel an Investment Property under IAS 40?
Description: The resource provides significance of ancillary services.
Core Concepts: Concept of ancillary services relating to investment property.
Link: Webpage on is hotel an investment property under IAS 40?
21. IAS 38: Intangible Asset or Expense
Description: The resource provides comprehensive summary of the concept of intangible assets.
Core Concepts: Concept, recognition, measurement, accounting treatment and disclosure of intangible assets.
22. How to Account for Intangible Assets Under IAS 38
Description: The resource provides summary of the concept of intangible assets for easy learning.
Core Concepts: Concept, recognition, measurement, accounting treatment and disclosure of intangible assets.
23. Impairment of Assets
Description: The resource provides concept of impairment of assets.
Core Concepts: Impairment of intangible assets.
24. IAS 38 – Intangible Assets
Description: The resource provides audio visual concept of Intangible Assets in summary form.
Core Concepts: Concept, recognition, measurement, accounting treatment and disclosure of intangible assets.
25. Government Grants (IAS 20)
Description: The resource provides simplified version of the concept of government grants.
Core Concepts: Concept, recognition, measurement, accounting treatment and disclosure of government grants.
Link: Webpage on how to account for government grants (IAS 20)
Description: The resource provides audio visual concept of intangible assets in summary form.
Core Concepts: Concept, recognition, measurement, accounting treatment and disclosure of government grants.
26. Summary of IAS 37 Provisions (Chapter 5)
Description: The resource provides audio visual summary of the concept of provisions and contingencies.
Core Concepts: Concept, recognition, measurement, accounting treatment and disclosure of provisions and contingencies.
27. Summary of IAS 37 Provisions, Contingent Liabilities and Contingent Assets
Description: The resource provides summary of the concept of provisions and contingencies.
Core Concepts: Concept, recognition, measurement, accounting treatment and disclosure of investment property.
Link: Webpage on provisions, contingent liabilities and contingent assets
28. How to Account for Provisions – Practical Questions
Description: The resource provides some practical solutions to problems.
Core Concepts: Practical solutions.
29. Equity Shares
Description: The resource provides features, advantages and disadvantages of equity shares.
Core Concepts: Concept of equity shares.
Link: Webpage on equity shares
30. Preference Share
Description: The resource provides meaning, characteristics and advantages of preference shares.
Core Concepts: Concept of preference shares.
31. Bonus Shares
Description: The resource provides on the accounting treatment of bonus shares.
Core Concepts: Treatment of equity shares.
Link: Webpage on bonus shares
32. Rights Issue
Description: The resource provides on the accounting treatment of rights issue.
Core Concepts: Treatment of equity shares.
Link: Webpage on right issue
33. Debt Securities
Description: The resource provides meaning and characteristics of debt securities.
Core Concepts: Concept of debt securities.
34. IAS 7 – Statement of Cash Flow
Description: The resource provides concept of treasury bills and commercial paper.
Core Concepts: Concept of debt securities.
35. Partnership & Features
Description: Introduction to partnership form of business and its features.
Core Concepts: Meaning, features, & partnership agreement.
36. Partnership Business
Description: More literature on partnership business.
Core Concepts: Meaning, features, allocation of salary, interest on capital and distribution of profits and loss.
37. Classes and Types of Adjusting Entries
Description: The resource provides adjusting entries required for preparation of adjusted trail balance.
Core Concepts: Concept and preparation of adjusted trial balance.
38. Conceptual Framework for the Financial Reporting 2018
Description: The resource provides objectives and concepts required for reporting purpose.
Core Concepts: Concept and objectives for reporting financial statements.
Link: Webpage on conceptual framework for the financial reporting
39. IAS1-Presentation of Financial Statements
Description: The resource provides guidelines and reporting of financial statements.
Core Concepts: Guidelines and requirement for the presentation of financial statements.
Link: Webpage on presentation of financial statements
Description: The resource provides audio visual guidelines and reporting of financial statements.
Core Concepts: Guidelines and requirement for the presentation of financial statements.
40. How to Classify Expenses in Income Statement Under IFRS?
Description: The resource provides classifying expenses by nature and function when preparing income statement.
Core Concepts: Preparation of income statement.
Link: Webpage on classifying expenses by nature and function
41. Current or Non-Current
Description: The resource provides distinguishing between current and non-current when preparing statement of financial position.
Core Concepts: Preparation of statement of financial position.
42. IAS 7 – Statement of Cash Flow
Description: The resource provides concepts on preparation of cash flow statement.
Core Concepts: Concept on preparation of cash flow statement.
Link: Webpage on statement of cash flow
Description: The resource provides audio visual concept on preparation of cash flow statement.
Core Concepts: Concept on preparation of cash flow statement.
43. Preparation of Statement of Cash Flow in 7 steps
Description: The resource provides steps on preparation of cash flow statement.
Core Concepts: Preparation of cash flow statement.
44. Preparation of Cash Flow Statement in Spreadsheet
Description: The resource provides steps on preparation of cash flow statement.
Core Concepts: Using spreadsheets to prepare cash flow statement.
Link: Webpage on preparation of cash flow statement in spreadsheet
45. Trial Balance Mapping for Financial Statements
Description: The resource provides excel template of financial statements.
Core Concepts: Using spreadsheets to prepare financial statement.
Link: Webpage on trial balance mapping for financial statement
46. More Information on Cash Flow
Description: The resource provides in depth information on cash flow statement.
Core Concepts: Concept, preparation and reporting of cash flow statement.
Link: PDF on cash flow
47. Purpose of Financial Analysis
Description: Provides audio visual of needs and purpose of financial statement analysis.
Core Concepts: Needs and purpose, and users of analysis.
48. Trend Analysis
Description: The resource provides audio visual concept of trend analysis.
Core Concepts: Concept, formula and preparation of trend analysis.
Link: Video on trend analysis
49. Common Size Analysis
Description: Provides audio visual concept of common size analysis.
Core Concepts: Concept, preparation and interpretation of common size analysis.
Link: Video on common size analysis
Description: Provides basic concepts on common size analysis.
Core Concepts: Concept of common size analysis, common size balance sheet (financial position statement) and common size income statement.
50. Ratio Analysis
Description: Provides audio visual concepts on ratio analysis.
Core Concepts: Concept, source of data to ascertains ratios, key stages of ratio analysis and types of ratio analysis.
Link: Video on radio analysis
51. Profitability Ratio
Description: Provides audio visual summary concepts of Profitability ratio.
Core Concepts: Concept and types of profitability ratio.
52. Return on Capital Employed
Description: Provides audio visual concepts of return on capital employed.
Core Concepts: Concept of capital employed.
53. Liquidity Ratio
Description: Provides audio visual summary concepts of liquidity ratio.
Core Concepts: Concept and types of liquidity ratio.
Link: Video on liquidity ratio
54. Activity Ratio
Description: Provides audio visual summary concepts of activity ratio.
Core Concepts: Concept and types of activity ratio.
Link: Video on activity ratio
55. Gearing Ratio
Description: Provides audio visual summary concepts of gearing ratio.
Core Concepts: Concept and types of gearing ratio.
Link: Video on gearing ratio
56. Stores Ledger
Description: The resource provides audio visual concept of stores ledger.
Core Concepts: Concept and its types on store ledger.
Link: Video on stores ledger
57. Inventories
Description: The resource provides audio visual summary of inventories.
Core Concepts: Concept, measurement, cost formulae and journal entries for sale of inventories.
Link: Video on inventories
58. IAS 2- Inventories
Description: The resource provides summary of the concept of inventories.
Core Concepts: Concept, measurement, expenses recognition and disclosure of inventories.
59. Inventory System
Description: The resource provides audio visual summary of inventory system.
Core Concepts: Concept inventory, system, periodic and perpetual system.
60. FIFO
Description: The resource provides concept of FIFO method.
Core Concepts: Concept of FIFO method and its example.
Link: Webpage on FIFO
61. Weighted Average Price
Description: The resource provides concept of weighted average price method.
Core Concepts: Concept of weighted average method and formula to calculate WAC.
62. Summary Inventories
Description: The resource provides summary of inventories.
Core Concepts: Inventories.
63. Budgeting Activities for Students
Description: The resource provides some fun learning activity for students.
Core Concepts: Concept of budgeting.
64. Master Budget
Description: The resource provides preparation of all required budgets.
Core Concepts: Preparing of master budget.
Link: Webpage on master budget
