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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 AccountsDuration (min:sec)
Introduction & Trading A/c 
Introduction03:00
Why do we have Final A/c06:48
Trading A/c through Equation11:45
Formats of Trading A/c04:07
Closing Entry05:24
Example Trading Account06:56
Closing Stock06:53
Abnormal Loss05:14
Calculation after and before %08:40
GP Margin16:16
Profit & Loss Account 
Introduction03:36
Formats of P&L A/c and Closing Entry03:41
Trading and P&L A/c08:56
Examples03:02
Quiz12:21
Year end Adjustments01:34
Income tax01:26
Outstanding Expense08:27
Prepaid Expense06:47
Accrued Income05:51
Income received in Advance07:06
Manager Commission09:30
Bad Debt05:45
Prov for Bad Debt12:39
Prov for Discount on Debtors08:04
Year end Adjustments Summary04:42
Balance Sheet 
Introduction02:20
Formats02:13
Example04:25
BS from Trial Balance04:23
Profit computation from BS05:03
Quiz11:50
Manufacturing Accounts 
Introduction05:26
Format03:43
Example10:17
Manufacturing, Trading and P& L10:46
Limitation of FS06:31
Final Quiz21:09
Run down of TB12:09
Additional Questions15:53
Conclusion07:04
Total5:01:42

Notes


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