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- Accounting Cycle for Beginner and Manufacturing Company (មើល Video បង្រៀនពេញ ១ ឆ្នាំ និង សួរសំណួរ)
Curriculum
- 13 Sections
- 145 Lessons
- 52 Weeks
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- Accounting Cycle Lessons4
- Account Types11
- 2.1Detail Analysis for Five Account Types
- 2.2Key Points to Learn Accounting
- 2.3Non current Liability / Long Term Liability
- 2.4what is current liability
- 2.5what is Revenue / income
- 2.6what is Liability / Debt
- 2.7How to Classify Revenue or Liability
- 2.8What is Expense
- 2.9what is Capital
- 2.10Asset
- 2.11How to Classify Asset or Expense
- Journal Entry5
- Bank Reconciliation2
- Question And Answer-Cash And Bank Reconciliation10
- 5.1Balance at the bank
- 5.2Cash Balance on Bank statement
- 5.3Balance per cash book before adjustments
- 5.4Bank balance in the statement of financial position
- 5.5Cash book balance in our system
- 5.6Correct bank balance per the cash book
- 5.7Correct bank balance in the statement of financial position
- 5.8Correct bank balance in cash book
- 5.9Overdraft per cash book
- 5.10Revised Balance on the cash book
- Question And Answer-Equity13
- 6.1Closing Capital and drawing
- 6.2Balance on capital account
- 6.3Net profit
- 6.4Profit for the year
- 6.5Share capital and share premium, bonus issue and rights issue
- 6.6Accounting entries for share issue
- 6.7retained profit for the year
- 6.8Retained earnings
- 6.9Rights issue and Bonus Issue
- 6.10Share capital and share premium
- 6.11Bonus issue
- 6.12Accounting equation after recording transactions
- 6.13Closing Net Assets
- Question And Answer-Account Receivable20
- 7.1Receivable in Statement of Financial Position
- 7.2Balance at the bank
- 7.3BALANCE ON RECEIVABLES LEDGER CONTROL ACCOUNT
- 7.4Closing balance of receivable after adjusting errors
- 7.5Receivables Charge to statement of profit or loss
- 7.6Receivables expense and allowance
- 7.7Receivables expense
- 7.8Receivables Expense in the statement of profit or loss
- 7.9right balance for receivables ledger control account
- 7.10Total credit of receivable expense to statement of profit or loss
- 7.11Trade Receivable Expense and allowance for receivable
- 7.12Receivables expense and allowance for receivable
- 7.13Net trade receivables
- 7.14Correct balance on receivables ledger control account
- 7.15Closing balance for Receivables Ledger Control Account
- 7.16Receivables expense for limited liability company
- 7.17Receivables expense for 20X5
- 7.18Closing Account Receivable after correcting the errors
- 7.19Entries for Trade Receivable
- 7.20Charge for receivables expense
- Question And Answer-Account Payable5
- Question And Answer- Inventory And Cost17
- 9.1Closing Inventory using Perpetual FIFO
- 9.2Cost of the inventory destroyed
- 9.3Inventory destroyed by fire
- 9.4Inventory destroyed
- 9.5Inventory loss
- 9.6PURCHASES ACCOUNT
- 9.7Value of the inventory lost
- 9.8Inventory appears in Statement of financial position
- 9.9Adjusting inventories for financial statements
- 9.10Inventory value using periodic weighted average cost /AVCO
- 9.11Value of inventory using FIFO method
- 9.12Value of inventory measured at lower at cost and NRV
- 9.13Inventory valuation and NRV
- 9.14Inventory value at end of period
- 9.15Closing inventory appears in Financial statements
- 9.16Calculating Ending inventories
- 9.17Value of closing inventory Using FIFO
- Question And Answer- Sale Or Revenue14
- 10.1Sales figure for the year
- 10.2Sales for the year
- 10.3Sales revenue and gross profit percentage
- 10.4Sales revenue
- 10.5Actual Sales Revenue
- 10.6Sales on credit and cash sale
- 10.7Rental income in the statement of profit or loss
- 10.8Sale and gross profit percentage
- 10.9How to calculate sales
- 10.10Rental Income & Rent received in advance
- 10.11Balance on the sales tax/ VAT account
- 10.12Sales on credit
- 10.13Gross profit
- 10.14Total profit or loss for the year
- Question And Answer- Errors And Suspense Account | Adjustment21
- 11.1Journal entries for Correcting Suspense Account
- 11.2Net effect on profit
- 11.3Net profit after adjusting error
- 11.4Original balance on the suspense account
- 11.5Prepaid insurance
- 11.6Receivables and Prepayments
- 11.7Remaining balance on suspense account
- 11.8Remaining Suspense after correction of errors
- 11.9Adjusted total assets & Profit
- 11.10Rental Expense and Prepayment
- 11.11Interest Expense , Accrued Interest and Loan
- 11.12Adjusted Profit or loss
- 11.13Expense and Accrual for Rental
- 11.14Rent was paid in advance
- 11.15Rent expense for changing price
- 11.16Expense for oil
- 11.17Diesel fuel to be used
- 11.18correct charge for gas
- 11.19Affecting Profit with Errors
- 11.20Errors affecting profit
- 11.21Recognize Transaction incorrectly Affect Profit
- Question And Answer-Fixed Asset19
- 12.1Carrying amount of non current assets
- 12.2Net book value after revised useful life
- 12.3Remaining Carrying amount
- 12.4Profit or loss on fixed asset disposal
- 12.5Additions to non current assets
- 12.6proportionate depreciation
- 12.7Amortisation for Patent
- 12.8Profit or loss on disposal after revaluation
- 12.9Depreciation charge for revising the scrap value
- 12.10Carrying amount of asset with revised useful life
- 12.11Revaluation surplus & depreciation charge
- 12.12Depreciation Charge for motor vehicle
- 12.13Depreciation for lorry
- 12.14Profit or loss on disposal with the agreed trade in value
- 12.15Total value of capital expenditure
- 12.16Correct balance on the asset register
- 12.17Balance on the revaluation surplus of non-current asset
- 12.18Profit or loss from fixed asset exchange
- 12.19Cost of the machine
- Question And Answer- Other Points4
Accounting Cycle Part 2 /4
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