CMA Chapter Final Accounts
CMA chapter on “Final Accounts” explains how to prepare a Trading Account, Profit and Loss Account, Profit & Loss Appropriation 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.
With Sheela Warrier.Duration:6hrs 28min
| Final Accounts-CMA | Duration (min:sec) |
| Introduction & Trading A/c | |
| {modal https://www.youtube.com/embed/iucPQBqqc3o?autoplay=1;rel=0|width=780|height=439|title=Introduction}Introduction{/modal} | 02:29 |
| {modal https://www.youtube.com/embed/Sag9NCo6C90?autoplay=1;rel=0|width=780|height=439|title=Why do we have Final A/c}Why do we have Final A/c{/modal} | 07:04 |
| {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/WoeKUiSZrnQ?autoplay=1;rel=0|width=780|height=439|title=Year end Adjustments}Year end Adjustments{/modal} | 07:06 |
| {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/0MMjLHQVLyc?autoplay=1;rel=0|width=780|height=439|title=Bad Debt}Bad Debt{/modal} | 07:04 |
| {modal https://www.youtube.com/embed/b4wBA0kpUEs?autoplay=1;rel=0|width=780|height=439|title=Example-Bad Debt}Example-Bad Debt{/modal} | 04:28 |
| {modal https://www.youtube.com/embed/KAUmxscx6TI?autoplay=1;rel=0|width=780|height=439|title=Prov for Bad Debt}Prov for Bad Debt{/modal} | 06:01 |
| {modal https://www.youtube.com/embed/Dm110_lA2M0?autoplay=1;rel=0|width=780|height=439|title=Bad Debt & PDB Method of Adjustment}Bad Debt & PDB Method of Adjustment{/modal} | 08:27 |
| {modal https://www.youtube.com/embed/ku1U5OsDT4U?autoplay=1;rel=0|width=780|height=439|title=Example-Bad Debt & PDB Method of Adjustment}Example-Bad Debt & PDB Method of Adjustment{/modal} | 10:14 |
| {modal https://www.youtube.com/embed/BgXh2h00JQs?autoplay=1;rel=0|width=780|height=439|title=Problem on PDB}Problem on PDB{/modal} | 10:23 |
| {modal https://www.youtube.com/embed/24IyuFu-20M?autoplay=1;rel=0|width=780|height=439|title=What is Prov for Discount on Debtors}What is Prov for Discount on Debtors{/modal} | 05:52 |
| {modal https://www.youtube.com/embed/J_8rpVDtVkg?autoplay=1;rel=0|width=780|height=439|title=Adjustment for PDD}Adjustment for PDD{/modal} | 02:09 |
| {modal https://www.youtube.com/embed/mc16Far6uKk?autoplay=1;rel=0|width=780|height=439|title=Examples of PDD}Examples of PDD{/modal} | 04:58 |
| {modal https://www.youtube.com/embed/iDepwjmZfeo?autoplay=1;rel=0|width=780|height=439|title=Provision for Discount on Creditors(PDC)}Provision for Discount on Creditors(PDC){/modal} | 03:41 |
| {modal https://www.youtube.com/embed/IV1jfdqoOyI?autoplay=1;rel=0|width=780|height=439|title=Example -PDC}Example -PDC{/modal} | 06:22 |
| {modal https://www.youtube.com/embed/fscDr797D-k?autoplay=1;rel=0|width=780|height=439|title=Year end Adjustments Summary}Year end Adjustments Summary{/modal} | 06:23 |
| Profit & Loss Appropriation A/c | |
| {modal https://www.youtube.com/embed/_Huslx7l4Fs?autoplay=1;rel=0|width=780|height=439|title=P&L Appropriation Account}P&L Appropriation Account{/modal} | 07:24 |
| {modal https://www.youtube.com/embed/HQmqaB7mEis?autoplay=1;rel=0|width=780|height=439|title=Examples}Examples{/modal} | 08:14 |
| {modal https://www.youtube.com/embed/tvg7j6VeE6Q?autoplay=1;rel=0|width=780|height=439|title=Fixed & Fluctuating Capital}Fixed & Fluctuating Capital{/modal} | 05:30 |
| {modal https://www.youtube.com/embed/pWtW7fnR3ME?autoplay=1;rel=0|width=780|height=439|title=Interest on Capital}Interest on Capital{/modal} | 07:41 |
| {modal https://www.youtube.com/embed/MQXIvrAM1fI?autoplay=1;rel=0|width=780|height=439|title=Interest on Drawings}Interest on Drawings{/modal} | 08:45 |
| {modal https://www.youtube.com/embed/1rySfu8lxTM?autoplay=1;rel=0|width=780|height=439|title=Fixed amount withdrawn every month}Fixed amount withdrawn every month{/modal} | 07:45 |
| {modal https://www.youtube.com/embed/eS421ydkQDI?autoplay=1;rel=0|width=780|height=439|title=Example}Example{/modal} | 02:03 |
| {modal https://www.youtube.com/embed/uu96xZiPqRc?autoplay=1;rel=0|width=780|height=439|title=Guaranteed Min Profit}Guaranteed Min Profit{/modal} | 04:06 |
| {modal https://www.youtube.com/embed/cAsyTbIfURY?autoplay=1;rel=0|width=780|height=439|title=Example}Example{/modal} | 03:54 |
| {modal https://www.youtube.com/embed/F8zyX_OiW58?autoplay=1;rel=0|width=780|height=439|title=Quiz}Quiz{/modal} | 26:28 |
| 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 |
| {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/nO-TnewG8mg?autoplay=1;rel=0|width=780|height=439|title=Conclusion}Conclusion{/modal} | 07:04 |
| Total | 6:27:36 |
Notes