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Study Accounting Principles and Basic (មើល Video បង្រៀនពេញ ១ ឆ្នាំ)
Study Accounting Principles and Basic (មើល Video បង្រៀនពេញ ១ ឆ្នាំ)
Curriculum
20 Sections
192 Lessons
52 Weeks
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Accounting Cycle Lesson (Videos)
4
1.1
Accounting Cycle Part 1 /4
1.2
Accounting Cycle Part 2 /4
1.3
Accounting Cycle Part 3 /4
1.4
Accounting Cycle Part 4 /4
Prepare Basic Financial Statement
1
2.0
Accounting Cycle for AAA Company
Accounting Cycle for XYZ Company
10
3.1
Journal Entry
3.2
General Ledger
3.3
Trial Balance
3.4
Adjusting Entry
3.5
Adjusted Trial Balance
3.6
Income Statement
3.7
Statement of Change in Equity
3.8
Balance Sheet
3.9
Closing Entry
3.10
After Closing Trial Balance
Accounting Cycle for ABC Company
9
4.0
Journal Entry
4.1
General Ledger
4.2
Trial Balance
4.3
Adjusting Entry
4.4
Adjusted Trial Balance
4.5
Income Statement
4.6
Statement of Change in Equity, Balance Sheet
4.8
Closing Entry
4.9
After Closing Trial Balance
Prepare Financial Statement for CBA Company
4
5.0
Journal Entry
5.1
income statement
5.2
Balance Sheet
5.3
Statement of Change in Equity
Prepare Financial Statement for GGG Company
6
6.0
Journal Entry
6.1
General Ledger
6.2
Trial Balance
6.3
Adjusting entry
6.4
Adjusted trial balance
6.5
Income statement
Question and Answer-fixed asset
20
7.1
Carrying amount of non current assets
7.2
Net book value after revised useful life
7.3
Remaining Carrying amount
7.4
Profit or loss on fixed asset disposal
7.5
Additions to non current assets
7.6
proportionate depreciation
7.7
Amortisation for Patent
7.8
Profit or loss on disposal after revaluation
7.9
Depreciation charge for revising the scrap value
7.10
Carrying amount of asset with revised useful life
7.11
Revaluation surplus & depreciation charge
7.12
Depreciation Charge for motor vehicle
7.13
Depreciation for lorry
7.14
Profit or loss on disposal with the agreed trade in value
7.15
Total value of capital expenditure
7.16
Correct balance on the asset register
7.17
Balance on the revaluation surplus of non-current asset
7.18
Profit or loss from fixed asset exchange
7.19
Cost of the machine
7.19
Value of current assets
Account Types
11
8.0
Detail Analysis for Five Account Types
8.1
Key Points to Learn Accounting
8.2
Non current Liability / Long Term Liability
8.3
what is current liability
8.4
what is Revenue / income
8.5
what is Liability / Debt
8.6
How to Classify Revenue or Liability
8.7
What is Expense
8.8
what is Capital
8.9
Asset
8.10
How to Classify Asset or Expense
Journal Entry
5
9.0
Journal Entry for Cash and Credit Sale with Value Added Tax (VAT)
9.1
Journal Entry for Cash Sale with Value Added Tax
9.2
Journal Entry for Drawing
9.3
Journal Entry for Credit Sale with Value Added Tax (VAT)
9.4
Journal Entry for Types of Capital
Bank Reconciliation
2
10.0
What is Bank Reconciliation
10.1
Example for Bank Reconciliation
Question and Answer-Equity
14
11.0
Closing Capital and drawing
11.1
Balance at the bank
11.2
Balance on capital account
11.3
Net profit
11.4
Profit for the year
11.5
Share capital and share premium, bonus issue and rights issue
11.6
Accounting entries for share issue
11.7
retained profit for the year
11.8
Retained earnings
11.9
Rights issue and Bonus Issue
11.10
Share capital and share premium
11.11
Bonus issue
11.12
Accounting equation after recording transactions
11.13
Closing Net Assets
Question and Answer-Account Receivable
20
12.0
Receivable in Statement of Financial Position
12.1
Balance at the bank
12.2
BALANCE ON RECEIVABLES LEDGER CONTROL ACCOUNT
12.3
Closing balance of receivable after adjusting errors
12.4
Receivables Charge to statement of profit or loss
12.5
Receivables expense and allowance
12.6
Receivables expense
12.7
Receivables Expense in the statement of profit or loss
12.8
right balance for receivables ledger control account
12.9
Total credit of receivable expense to statement of profit or loss
12.10
Trade Receivable Expense and allowance for receivable
12.11
Receivables expense and allowance for receivable
12.12
Net trade receivables
12.13
Correct balance on receivables ledger control account
12.14
Closing balance for Receivables Ledger Control Account
12.15
Receivables expense for limited liability company
12.16
Receivables expense for 20X5
12.17
Closing Account Receivable after correcting the errors
12.18
Entries for Trade Receivable
12.19
Charge for receivables expense
Question and Answer-Cash and Bank Reconciliation
10
13.0
Balance at the bank
13.1
Cash Balance on Bank statement
13.2
Balance per cash book before adjustments
13.3
Bank balance in the statement of financial position
13.4
Cash book balance in our system
13.5
Correct bank balance per the cash book
13.6
Correct bank balance in the statement of financial position
13.7
Correct bank balance in cash book
13.8
Overdraft per cash book
13.9
Revised Balance on the cash book
Question and Answer-Account Payable
5
14.0
Balance on the payables ledger control account
14.1
Difference of Payable Ledger Account
14.2
Payables on statement of financial position
14.3
Trade payables for Statement of financial position
14.4
Closing balance for payables control account
Question and Answer- Inventory and Cost
17
15.0
Closing Inventory using Perpetual FIFO
15.1
Cost of the inventory destroyed
15.2
Inventory destroyed by fire
15.3
Inventory destroyed
15.4
Inventory loss
15.5
PURCHASES ACCOUNT
15.6
Value of the inventory lost
15.7
Inventory appears in Statement of financial position
15.8
Adjusting inventories for financial statements
15.9
Inventory value using periodic weighted average cost /AVCO
15.10
Value of inventory using FIFO method
15.11
Value of inventory measured at lower at cost and NRV
15.12
Inventory valuation and NRV
15.13
Inventory value at end of period
15.14
Closing inventory appears in Financial statements
15.15
Calculating Ending inventories
15.16
Value of closing inventory Using FIFO
Question and Answer- Sale or Revenue
14
16.0
Sales figure for the year
16.1
Sales for the year
16.2
Sales revenue and gross profit percentage
16.3
Sales revenue
16.4
Actual Sales Revenue
16.5
Sales on credit and cash sale
16.6
Rental income in the statement of profit or loss
16.7
Sale and gross profit percentage
16.8
How to calculate sales
16.9
Rental Income & Rent received in advance
16.10
Balance on the sales tax/ VAT account
16.11
Sales on credit
16.12
Gross profit
16.13
Total profit or loss for the year
Question and Answer- Errors and Suspense Account | Adjustment
21
17.0
Journal entries for Correcting Suspense Account
17.1
Net effect on profit
17.2
Net profit after adjusting error
17.3
Original balance on the suspense account
17.4
Prepaid insurance
17.5
Receivables and Prepayments
17.6
Remaining balance on suspense account
17.7
Remaining Suspense after correction of errors
17.8
Adjusted total assets & Profit
17.9
Rental Expense and Prepayment
17.10
Interest Expense , Accrued Interest and Loan
17.11
Adjusted Profit or loss
17.12
Expense and Accrual for Rental
17.13
Rent was paid in advance
17.14
Rent expense for changing price
17.15
Expense for oil
17.16
Diesel fuel to be used
17.17
correct charge for gas
17.18
Affecting Profit with Errors
17.19
Errors affecting profit
17.20
Recognize Transaction incorrectly Affect Profit
Question and Answer- Liability and provision
3
18.0
Credit balance for Bank Loan
18.1
Provision for Warranty of Goods
18.2
Provision for Warranty
Question and Answer- Other Points
4
19.0
Value of current assets
19.1
Accounting equation after recording transactions
19.2
Total debit balances in trial balance
19.3
Accounting Equation for Beginner Level
Accounting Cycle
12
20.1
General Journal
20.2
Adjusting Entry
20.3
Adjusted Trial Balance
20.4
Income Statement
20.5
Statement of Change in Equity
20.6
Balance Sheet
20.7
Closing Entry
20.8
After Closing Trial Balance
20.8
Accounting Cycle Part 1 /4
20.9
Accounting Cycle Part 2 /4
20.9
Accounting Cycle Part 3 /4
20.9
Accounting Cycle Part 4 /4
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