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- Accounting Cycle for Beginner and Merchandising Company (មើល Video បង្រៀនពេញ ១ ឆ្នាំ និង សួរសំណួរ)
Curriculum
- 16 Sections
- 164 Lessons
- 52 Weeks
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- Accounting Cycle Lessons4
- Accounting Cycle for ABC Company9
- Financial Statement For CBA Company4
- Financial Statement For GGG Company6
- Account Types11
- 5.1Detail Analysis for Five Account Types
- 5.2Key Points to Learn Accounting
- 5.3Non current Liability / Long Term Liability
- 5.4what is current liability
- 5.5what is Revenue / income
- 5.6what is Liability / Debt
- 5.7How to Classify Revenue or Liability
- 5.8What is Expense
- 5.9what is Capital
- 5.10Asset
- 5.11How to Classify Asset or Expense
- Journal Entry5
- Bank Reconciliation2
- Question And Answer-Cash And Bank Reconciliation10
- 8.1Balance at the bank
- 8.2Cash Balance on Bank statement
- 8.3Balance per cash book before adjustments
- 8.4Bank balance in the statement of financial position
- 8.5Cash book balance in our system
- 8.6Correct bank balance per the cash book
- 8.7Correct bank balance in the statement of financial position
- 8.8Correct bank balance in cash book
- 8.9Overdraft per cash book
- 8.10Revised Balance on the cash book
- Question And Answer-Equity13
- 9.2Closing Capital and drawing
- 9.3Balance on capital account
- 9.4Net profit
- 9.5Profit for the year
- 9.6Share capital and share premium, bonus issue and rights issue
- 9.7Accounting entries for share issue
- 9.8retained profit for the year
- 9.9Retained earnings
- 9.10Rights issue and Bonus Issue
- 9.11Share capital and share premium
- 9.12Bonus issue
- 9.13Accounting equation after recording transactions
- 9.14Closing Net Assets
- Question And Answer-Account Receivable20
- 10.2Receivable in Statement of Financial Position
- 10.3Balance at the bank
- 10.4BALANCE ON RECEIVABLES LEDGER CONTROL ACCOUNT
- 10.5Closing balance of receivable after adjusting errors
- 10.6Receivables Charge to statement of profit or loss
- 10.7Receivables expense and allowance
- 10.8Receivables expense
- 10.9Receivables Expense in the statement of profit or loss
- 10.10right balance for receivables ledger control account
- 10.11Total credit of receivable expense to statement of profit or loss
- 10.12Trade Receivable Expense and allowance for receivable
- 10.13Receivables expense and allowance for receivable
- 10.14Net trade receivables
- 10.15Correct balance on receivables ledger control account
- 10.16Closing balance for Receivables Ledger Control Account
- 10.17Receivables expense for limited liability company
- 10.18Receivables expense for 20X5
- 10.19Closing Account Receivable after correcting the errors
- 10.20Entries for Trade Receivable
- 10.21Charge for receivables expense
- Question And Answer-Account Payable5
- Question And Answer- Inventory And Cost17
- 12.1Closing Inventory using Perpetual FIFO
- 12.2Cost of the inventory destroyed
- 12.3Inventory destroyed by fire
- 12.4Inventory destroyed
- 12.5Inventory loss
- 12.6PURCHASES ACCOUNT
- 12.7Value of the inventory lost
- 12.8Inventory appears in Statement of financial position
- 12.9Adjusting inventories for financial statements
- 12.10Inventory value using periodic weighted average cost /AVCO
- 12.11Value of inventory using FIFO method
- 12.12Value of inventory measured at lower at cost and NRV
- 12.13Inventory valuation and NRV
- 12.14Inventory value at end of period
- 12.15Closing inventory appears in Financial statements
- 12.16Calculating Ending inventories
- 12.17Value of closing inventory Using FIFO
- Question And Answer- Sale Or Revenue14
- 13.1Sales figure for the year
- 13.2Sales for the year
- 13.3Sales revenue and gross profit percentage
- 13.4Sales revenue
- 13.5Actual Sales Revenue
- 13.6Sales on credit and cash sale
- 13.7Rental income in the statement of profit or loss
- 13.8Sale and gross profit percentage
- 13.9How to calculate sales
- 13.10Rental Income & Rent received in advance
- 13.11Balance on the sales tax/ VAT account
- 13.12Sales on credit
- 13.13Gross profit
- 13.14Total profit or loss for the year
- Question And Answer- Errors And Suspense Account | Adjustment21
- 14.1Journal entries for Correcting Suspense Account
- 14.2Net effect on profit
- 14.3Net profit after adjusting error
- 14.4Original balance on the suspense account
- 14.5Prepaid insurance
- 14.6Receivables and Prepayments
- 14.7Remaining balance on suspense account
- 14.8Remaining Suspense after correction of errors
- 14.9Adjusted total assets & Profit
- 14.10Rental Expense and Prepayment
- 14.11Interest Expense , Accrued Interest and Loan
- 14.12Adjusted Profit or loss
- 14.13Expense and Accrual for Rental
- 14.14Rent was paid in advance
- 14.15Rent expense for changing price
- 14.16Expense for oil
- 14.17Diesel fuel to be used
- 14.18correct charge for gas
- 14.19Affecting Profit with Errors
- 14.20Errors affecting profit
- 14.21Recognize Transaction incorrectly Affect Profit
- Question And Answer-Fixed Asset19
- 15.1Carrying amount of non current assets
- 15.2Net book value after revised useful life
- 15.3Remaining Carrying amount
- 15.4Profit or loss on fixed asset disposal
- 15.5Additions to non current assets
- 15.6proportionate depreciation
- 15.7Amortisation for Patent
- 15.8Profit or loss on disposal after revaluation
- 15.9Depreciation charge for revising the scrap value
- 15.10Carrying amount of asset with revised useful life
- 15.11Revaluation surplus & depreciation charge
- 15.12Depreciation Charge for motor vehicle
- 15.13Depreciation for lorry
- 15.14Profit or loss on disposal with the agreed trade in value
- 15.15Total value of capital expenditure
- 15.16Correct balance on the asset register
- 15.17Balance on the revaluation surplus of non-current asset
- 15.18Profit or loss from fixed asset exchange
- 15.19Cost of the machine
- Question And Answer- Other Points4
Accounting Cycle Part 2 /4
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