CPT Chapter Final Accounts

CA CPT chapter on “Final Accounts” explains how to prepare a Manufacturing Account Trading Account, Profit and Loss Account and Balance Sheet of a sole proprietor. It also explains the several adjustment and closing entries like the provision for doubtful debts, outstanding expenses etc required to be made at the end of the accounting year.

CA CPT Exam  

With Sheela Warrier.Duration:5hrs 02min

Final Accounts Duration (min:sec)
Introduction & Trading A/c  
{modal https://www.youtube.com/embed/ocEzQgVawNo?autoplay=1;rel=0|width=780|height=439|title=Introduction}Introduction{/modal} 03:00
{modal https://www.youtube.com/embed/B96PT56HYPI?autoplay=1;rel=0|width=780|height=439|title=Why do we have Final A/c}Why do we have Final A/c{/modal} 06:48
{modal https://www.youtube.com/embed/Akl1vP_F4rA?autoplay=1;rel=0|width=780|height=439|title=Trading A/c through Equation}Trading A/c through Equation{/modal} 11:45
{modal https://www.youtube.com/embed/8vYXWSUF26g?autoplay=1;rel=0|width=780|height=439|title=Formats of Trading A/c}Formats of Trading A/c{/modal} 04:07
{modal https://www.youtube.com/embed/4e7SI4bgZjA?autoplay=1;rel=0|width=780|height=439|title=Closing Entry}Closing Entry{/modal} 05:24
{modal https://www.youtube.com/embed/T-imJYUi_ug?autoplay=1;rel=0|width=780|height=439|title=Example Trading Account}Example Trading Account{/modal} 06:56
{modal https://www.youtube.com/embed/AmTNfbAKDDo?autoplay=1;rel=0|width=780|height=439|title=Closing Stock}Closing Stock{/modal} 06:53
{modal https://www.youtube.com/embed/W6dUsXGIp3U?autoplay=1;rel=0|width=780|height=439|title=Abnormal Loss}Abnormal Loss{/modal} 05:14
{modal https://www.youtube.com/embed/wZmQXJ5a694?autoplay=1;rel=0|width=780|height=439|title=Calculation after and before %}Calculation after and before %{/modal} 08:40
{modal https://www.youtube.com/embed/-NgMngN4ndI?autoplay=1;rel=0|width=780|height=439|title=GP Margin}GP Margin{/modal} 16:16
Profit & Loss Account  
{modal https://www.youtube.com/embed/AUCgvyLQH_A?autoplay=1;rel=0|width=780|height=439|title=Introduction}Introduction{/modal} 03:36
{modal https://www.youtube.com/embed/FHYXHe4vCvo?autoplay=1;rel=0|width=780|height=439|title=Formats of P&L A/c and Closing Entry}Formats of P&L A/c and Closing Entry{/modal} 03:41
{modal https://www.youtube.com/embed/n1oT76Y5zAo?autoplay=1;rel=0|width=780|height=439|title=Trading and P&L A/c}Trading and P&L A/c{/modal} 08:56
{modal https://www.youtube.com/embed/gGbDixXHFUE?autoplay=1;rel=0|width=780|height=439|title=Examples }Examples {/modal} 03:02
{modal https://www.youtube.com/embed/TyyalhwDbnA?autoplay=1;rel=0|width=780|height=439|title=Quiz}Quiz{/modal} 12:21
{modal https://www.youtube.com/embed/T5r1C7bsxFA?autoplay=1;rel=0|width=780|height=439|title=Year end Adjustments}Year end Adjustments{/modal} 01:34
{modal https://www.youtube.com/embed/lfT2fTDhyho?autoplay=1;rel=0|width=780|height=439|title=Income tax}Income tax{/modal} 01:26
{modal https://www.youtube.com/embed/uybhr8WHd5E?autoplay=1;rel=0|width=780|height=439|title=Outstanding Expense}Outstanding Expense{/modal} 08:27
{modal https://www.youtube.com/embed/sMcU5AzAWpY?autoplay=1;rel=0|width=780|height=439|title=Prepaid Expense}Prepaid Expense{/modal} 06:47
{modal https://www.youtube.com/embed/DczYWNSWPc8?autoplay=1;rel=0|width=780|height=439|title=Accrued Income}Accrued Income{/modal} 05:51
{modal https://www.youtube.com/embed/wLKLDwIpRtM?autoplay=1;rel=0|width=780|height=439|title=Income received in Advance}Income received in Advance{/modal} 07:06
{modal https://www.youtube.com/embed/_3GWNHMXieo?autoplay=1;rel=0|width=780|height=439|title=Manager Commission}Manager Commission{/modal} 09:30
{modal https://www.youtube.com/embed/EUbz9-sSMOc?autoplay=1;rel=0|width=780|height=439|title=Bad Debt}Bad Debt{/modal} 05:45
{modal https://www.youtube.com/embed/mxJr7qPpO8k?autoplay=1;rel=0|width=780|height=439|title=Prov for Bad Debt}Prov for Bad Debt{/modal} 12:39
{modal https://www.youtube.com/embed/T4yjNFsO1b8?autoplay=1;rel=0|width=780|height=439|title=Prov for Discount on Debtors}Prov for Discount on Debtors{/modal} 08:04
{modal https://www.youtube.com/embed/Cu2y-B5LFiM?autoplay=1;rel=0|width=780|height=439|title=Year end Adjustments Summary}Year end Adjustments Summary{/modal} 04:42
Balance Sheet  
{modal https://www.youtube.com/embed/gjWLEeopBKo?autoplay=1;rel=0|width=780|height=439|title=Introduction}Introduction{/modal} 02:20
{modal https://www.youtube.com/embed/FxPmqtXJN5s?autoplay=1;rel=0|width=780|height=439|title=Formats}Formats{/modal} 02:13
{modal https://www.youtube.com/embed/6t-2_Tnd0YI?autoplay=1;rel=0|width=780|height=439|title=Example}Example{/modal} 04:25
{modal https://www.youtube.com/embed/23QBd40BZp0?autoplay=1;rel=0|width=780|height=439|title=BS from Trial Balance}BS from Trial Balance{/modal} 04:23
{modal https://www.youtube.com/embed/zAkzzJxkPho?autoplay=1;rel=0|width=780|height=439|title=Profit computation from BS}Profit computation from BS{/modal} 05:03
{modal https://www.youtube.com/embed/pN7gWF-ukg0?autoplay=1;rel=0|width=780|height=439|title=Quiz}Quiz{/modal} 11:50
Manufacturing Accounts  
{modal https://www.youtube.com/embed/uqWFS_ucfA8?autoplay=1;rel=0|width=780|height=439|title=Introduction}Introduction{/modal} 05:26
{modal https://www.youtube.com/embed/JVm541DXhxk?autoplay=1;rel=0|width=780|height=439|title=Format}Format{/modal} 03:43
{modal https://www.youtube.com/embed/-KIStA7ybsw?autoplay=1;rel=0|width=780|height=439|title=Example}Example{/modal} 10:17
{modal https://www.youtube.com/embed/lVT1llxAFq4?autoplay=1;rel=0|width=780|height=439|title=Manufacturing, Trading and P& L}Manufacturing, Trading and P& L{/modal} 10:46
{modal https://www.youtube.com/embed/Rd1Xyazsy5o?autoplay=1;rel=0|width=780|height=439|title=Limitation of FS}Limitation of FS{/modal} 06:31
{modal https://www.youtube.com/embed/XCuQaEV0mSQ?autoplay=1;rel=0|width=780|height=439|title=Final Quiz}Final Quiz{/modal} 21:09
{modal https://www.youtube.com/embed/_JJTa1FIwX4?autoplay=1;rel=0|width=780|height=439|title=Run down of TB}Run down of TB{/modal} 12:09
{modal https://www.youtube.com/embed/2B-dht8fbmY?autoplay=1;rel=0|width=780|height=439|title=Additional Questions}Additional Questions{/modal} 15:53
{modal https://www.youtube.com/embed/nO-TnewG8mg?autoplay=1;rel=0|width=780|height=439|title=Conclusion}Conclusion{/modal} 07:04
Total 5:01:42

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