#1 Basic Introduction of Financial Accounting
ฝัง
- เผยแพร่เมื่อ 23 ก.พ. 2017
- #FinancialAccounting #DoubleEntrySystem
For full course, visit: academyofaccounts.org
Whatsapp : +91-8800215448
Explained Modern System of Accounting and its Assumptions. Need and Advantages of Financial Accounting and Accounting Equation i.e. 'Double Entry System' of Accounting.
Student can also watch following lectures of Accounting :
1. Bank Reconciliation Statement (BRS)
• #2 Bank Reconciliation...
2. Single Entry System of Accounting (Concept & Procedure) Statement of Profit and Loss :
• #1 Single Entry System...
3. Rectification of Errors ~ Introduction and Concept :
• Video
4. Bills of Exchange :
• Bills of Exchange - Co...
Dwonload Assignments: drive.google.com/drive/folder...
Short summary:
Assumptions ->
1. Bussiness entity assumption: Every Bussiness has a seperate unique identity(Lalaji and Dukaan are both different, maintain accounts of only bussiness entity which is Dukaan)
2. Money measurment assumption: Only write entry in terms of money(convert other units in terms of money), do not write any other things in accounts other than money
3. Going on concern: Bussiness is assumed to be long lasting, it is a continuing enterprise
4. Accounting period assumption: Life of business is divided into short terms, this is to enable different regesters for different period through which we could compare the growth of different periods
Common words->
1. Capital - Lalaji ke paise jo unne business mein dale ab wo paise dukaan ka capital ban gaya
2. Liabilities(karja) - Loan, Creditors(money yet to give to others), outstanding payments, agar lalaji ne kisi se dukaan ke liye udhaar liya to wo liability hai dukaan ki
3. Assets - Things, Debtors(money yet to recieve from others), Prepaid expense
Capital + Liabilities = Assets
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Yes
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