MGT101 Handouts 1 45

MGT101 - FINANCIAL ACCOUNTING – I
Lesson No.
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TOPICS
Basic Concepts of Accounting ………………………………………...
Record Keeping and Some Basic Concepts……………………………
Systems of Accounting and Some Basic Terminologies ……………….
Single and Double Entry Record Keeping ……………………………..
Classification of Account ……………………………………………...
Flow of Transactions ……………………………………………….....
Basic Books of Accounts ……………………………………………..
Introduction to Financial Statements …………………………………..
Introduction to Financial Statements (Continued) ……………………..
Exercises: Recording of Transactions ………………………………….
Exercises: Recording of Transactions (Continued) …………………….
Accounting Equation ………………………………………………….
Vouchers and Posting to Ledger Accounts …………………………….
Posting to Ledgers & Recording of Stock ……………………………...
Recording of Stock (Continued) ……………………………………….
Cost of goods Sold Statement & Valuation of Stock …………………...
Fixed Assets and Depreciation ………………………………………...
Methods of Charging Depreciation ……………………………………
Methods for Charging Depreciation (Continued) ……………………...
Depreciation on Purchase and Disposal of Fixed Assets ………………
Revaluation of Fixed Assets …………………………………………...
Bank Reconciliation Statement ………………………………………..
Bank Reconciliation Statement (Contd.)……………………………….
Debtors, Creditors, Accruals and Provision for Bad Debts ……………
Provision for Bad Debts and Control Accounts ………………………
Control Accounts (Contd.) ……………………………………………
Control Accounts (Contd.) ……………………………………………
Rectification of Errors …………………………………………………
Presentation of Financial Statements …………………………………..
Presentation of Financial Statements (Continued) ……………………..
Types of Business Entities ……………………………………………..
Financial Statements of Sole Proprietorship …………………………....
Financial Statements of Manufacturing Concern ………………………
Financial Statements of Partnership …………………………………....
Mark Up on Capital and Drawings …………………………………….