What you'll learn
How to do accounting with the help of journal entries
How to rectify the errors made in accounting by accountant
How to record sales, purchases, expenses in accounting
How to record fixed assets purchase, investment made etc. in accounting
How to record capital introduced, Loans taken etc. in accounting
Requirements
Basic knowledge of English and mathematics required
Description
In this series of videos learners of accountancy will learn how to do accounting with the help of Journal Entries.Any business related transaction like sale of goods or services by businessman, purchases of goods or services, expenses incurred by business, raising of funds for business , raising of bank loan for business, Purchases of fixed assets , Investments made by business etc. are recorded in book keeping and accounting with the help of Journal Entries. Preparation of Journal Entries and writing narration after the entry is important task accountant need to know. Each and every transaction in accounting is written in special format while journalizing the transaction. Accountant write something on Left Hand Side in journal entry also called as Debit Side and write something on Right Hand Side in journal entry also called as Credit Side. Total of Left hand side always equals total of Right Hand Side in Journal Entry.Student and learners of accounting through these series will first understand what are the various items appear in profit & loss account and balance sheet and based on that students will learn how to journalize the transactions with the help of balance sheet.Unique technique used in this series help the learners how to prepare journal entries with the help of balance sheet.I have made use of word Left Hand Side and Right Hand Side along with accounting language word Debit & Credit so that learners can correlate accounting with the mathematics as everyone of us have learn mathematics before learning accounting.Sometimes accountant makes mistakes while recording transactions e.g. sales is incorrectly recorded as purchases or purchase of computer mistakenly considered as purchase of goods or incorrect amount is taken while recording of transaction etc. and with the help of rectification Journal Entry students will learn how to rectify these errors in accounting and show correct financial position.You need not require any software or additional material to learn from this course.
Overview
Section 1: Introduction
Lecture 1 Items of Profit & Loss Account and Balance Sheet and how it always tallies
Lecture 2 Journal Entries - Capital Introduced and Bank Loans Taken for Business
Lecture 3 Journal Entries - Cash and Credit Sales
Lecture 4 Journal Entries - Cash and Credit Purchases
Lecture 5 Journal Entries - Fixed Assets, Depreciation and Loss on Sale of Fixed Assets
Lecture 6 Rectification of Errors - Fixed Assets Purchased is Considered as Expenses
Lecture 7 Rectification of Errors- Sale of Goods is considered as Purchases
Lecture 8 Rectification of Errors - Purchases of Goods is Considered as Sales
Lecture 9 Rectification of Errors - Sale of Fixed Assets is treated as Sale of Goods
Lecture 10 Rectification of Errors - Personal Drawings is Considered as business Expenses
Learners of Accounting and book keeping,Commerce Students


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