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Study Accounting Principles and Basic (Video បង្រៀន)

Study Accounting Principles and Basic (Video បង្រៀន)

Curriculum

20 Sections
192 Lessons
52 Weeks

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Accounting Cycle Lesson (Videos)
4
- 1.1
  Accounting Cycle Part 1 /4
- 1.2
  Accounting Cycle Part 2 /4
- 1.3
  Accounting Cycle Part 3 /4
- 1.4
  Accounting Cycle Part 4 /4
Prepare Basic Financial Statement
1
- 2.1
  Accounting Cycle for AAA Company
Accounting Cycle for XYZ Company
10
- 3.1
  Journal Entry
- 3.2
  General Ledger
- 3.3
  Trial Balance
- 3.4
  Adjusting Entry
- 3.5
  Adjusted Trial Balance
- 3.6
  Income Statement
- 3.7
  Statement of Change in Equity
- 3.8
  Balance Sheet
- 3.9
  Closing Entry
- 3.10
  After Closing Trial Balance
Accounting Cycle for ABC Company
9
- 4.1
  Journal Entry
- 4.2
  General Ledger
- 4.3
  Trial Balance
- 4.4
  Adjusting Entry
- 4.5
  Adjusted Trial Balance
- 4.6
  Income Statement
- 4.7
  Statement of Change in Equity, Balance Sheet
- 4.8
  Closing Entry
- 4.9
  After Closing Trial Balance
Prepare Financial Statement for CBA Company
4
- 5.1
  Journal Entry
- 5.2
  income statement
- 5.3
  Balance Sheet
- 5.4
  Statement of Change in Equity
Prepare Financial Statement for GGG Company
6
- 6.1
  Journal Entry
- 6.2
  General Ledger
- 6.3
  Trial Balance
- 6.4
  Adjusting entry
- 6.5
  Adjusted trial balance
- 6.6
  Income statement
Question and Answer-fixed asset
20
- 7.1
  Carrying amount of non current assets
- 7.2
  Net book value after revised useful life
- 7.3
  Remaining Carrying amount
- 7.4
  Profit or loss on fixed asset disposal
- 7.5
  Additions to non current assets
- 7.6
  proportionate depreciation
- 7.7
  Amortisation for Patent
- 7.8
  Profit or loss on disposal after revaluation
- 7.9
  Depreciation charge for revising the scrap value
- 7.10
  Carrying amount of asset with revised useful life
- 7.11
  Revaluation surplus & depreciation charge
- 7.12
  Depreciation Charge for motor vehicle
- 7.13
  Depreciation for lorry
- 7.14
  Profit or loss on disposal with the agreed trade in value
- 7.15
  Total value of capital expenditure
- 7.16
  Correct balance on the asset register
- 7.17
  Balance on the revaluation surplus of non-current asset
- 7.18
  Profit or loss from fixed asset exchange
- 7.19
  Cost of the machine
- 7.20
  Value of current assets
Account Types
11
- 8.1
  Detail Analysis for Five Account Types
- 8.2
  Key Points to Learn Accounting
- 8.3
  Non current Liability / Long Term Liability
- 8.4
  what is current liability
- 8.5
  what is Revenue / income
- 8.6
  what is Liability / Debt
- 8.7
  How to Classify Revenue or Liability
- 8.8
  What is Expense
- 8.9
  what is Capital
- 8.10
  Asset
- 8.11
  How to Classify Asset or Expense
Journal Entry
5
- 9.1
  Journal Entry for Cash and Credit Sale with Value Added Tax (VAT)
- 9.2
  Journal Entry for Cash Sale with Value Added Tax
- 9.3
  Journal Entry for Drawing
- 9.4
  Journal Entry for Credit Sale with Value Added Tax (VAT)
- 9.5
  Journal Entry for Types of Capital
Bank Reconciliation
2
- 10.1
  What is Bank Reconciliation
- 10.2
  Example for Bank Reconciliation
Question and Answer-Equity
14
- 11.1
  Closing Capital and drawing
- 11.2
  Balance at the bank
- 11.3
  Balance on capital account
- 11.4
  Net profit
- 11.5
  Profit for the year
- 11.6
  Share capital and share premium, bonus issue and rights issue
- 11.7
  Accounting entries for share issue
- 11.8
  retained profit for the year
- 11.9
  Retained earnings
- 11.10
  Rights issue and Bonus Issue
- 11.11
  Share capital and share premium
- 11.12
  Bonus issue
- 11.13
  Accounting equation after recording transactions
- 11.14
  Closing Net Assets
Question and Answer-Account Receivable
20
- 12.1
  Receivable in Statement of Financial Position
- 12.2
  Balance at the bank
- 12.3
  BALANCE ON RECEIVABLES LEDGER CONTROL ACCOUNT
- 12.4
  Closing balance of receivable after adjusting errors
- 12.5
  Receivables Charge to statement of profit or loss
- 12.6
  Receivables expense and allowance
- 12.7
  Receivables expense
- 12.8
  Receivables Expense in the statement of profit or loss
- 12.9
  right balance for receivables ledger control account
- 12.10
  Total credit of receivable expense to statement of profit or loss
- 12.11
  Trade Receivable Expense and allowance for receivable
- 12.12
  Receivables expense and allowance for receivable
- 12.13
  Net trade receivables
- 12.14
  Correct balance on receivables ledger control account
- 12.15
  Closing balance for Receivables Ledger Control Account
- 12.16
  Receivables expense for limited liability company
- 12.17
  Receivables expense for 20X5
- 12.18
  Closing Account Receivable after correcting the errors
- 12.19
  Entries for Trade Receivable
- 12.20
  Charge for receivables expense
Question and Answer-Cash and Bank Reconciliation
10
- 13.1
  Balance at the bank
- 13.2
  Cash Balance on Bank statement
- 13.3
  Balance per cash book before adjustments
- 13.4
  Bank balance in the statement of financial position
- 13.5
  Cash book balance in our system
- 13.6
  Correct bank balance per the cash book
- 13.7
  Correct bank balance in the statement of financial position
- 13.8
  Correct bank balance in cash book
- 13.9
  Overdraft per cash book
- 13.10
  Revised Balance on the cash book
Question and Answer-Account Payable
5
- 14.1
  Balance on the payables ledger control account
- 14.2
  Difference of Payable Ledger Account
- 14.3
  Payables on statement of financial position
- 14.4
  Trade payables for Statement of financial position
- 14.5
  Closing balance for payables control account
Question and Answer- Inventory and Cost
17
- 15.1
  Closing Inventory using Perpetual FIFO
- 15.2
  Cost of the inventory destroyed
- 15.3
  Inventory destroyed by fire
- 15.4
  Inventory destroyed
- 15.5
  Inventory loss
- 15.6
  PURCHASES ACCOUNT
- 15.7
  Value of the inventory lost
- 15.8
  Inventory appears in Statement of financial position
- 15.9
  Adjusting inventories for financial statements
- 15.10
  Inventory value using periodic weighted average cost /AVCO
- 15.11
  Value of inventory using FIFO method
- 15.12
  Value of inventory measured at lower at cost and NRV
- 15.13
  Inventory valuation and NRV
- 15.14
  Inventory value at end of period
- 15.15
  Closing inventory appears in Financial statements
- 15.16
  Calculating Ending inventories
- 15.17
  Value of closing inventory Using FIFO
Question and Answer- Sale or Revenue
14
- 16.1
  Sales figure for the year
- 16.2
  Sales for the year
- 16.3
  Sales revenue and gross profit percentage
- 16.4
  Sales revenue
- 16.5
  Actual Sales Revenue
- 16.6
  Sales on credit and cash sale
- 16.7
  Rental income in the statement of profit or loss
- 16.8
  Sale and gross profit percentage
- 16.9
  How to calculate sales
- 16.10
  Rental Income & Rent received in advance
- 16.11
  Balance on the sales tax/ VAT account
- 16.12
  Sales on credit
- 16.13
  Gross profit
- 16.14
  Total profit or loss for the year
Question and Answer- Errors and Suspense Account | Adjustment
21
- 17.1
  Journal entries for Correcting Suspense Account
- 17.2
  Net effect on profit
- 17.3
  Net profit after adjusting error
- 17.4
  Original balance on the suspense account
- 17.5
  Prepaid insurance
- 17.6
  Receivables and Prepayments
- 17.7
  Remaining balance on suspense account
- 17.8
  Remaining Suspense after correction of errors
- 17.9
  Adjusted total assets & Profit
- 17.10
  Rental Expense and Prepayment
- 17.11
  Interest Expense , Accrued Interest and Loan
- 17.12
  Adjusted Profit or loss
- 17.13
  Expense and Accrual for Rental
- 17.14
  Rent was paid in advance
- 17.15
  Rent expense for changing price
- 17.16
  Expense for oil
- 17.17
  Diesel fuel to be used
- 17.18
  correct charge for gas
- 17.19
  Affecting Profit with Errors
- 17.20
  Errors affecting profit
- 17.21
  Recognize Transaction incorrectly Affect Profit
Question and Answer- Liability and provision
3
- 18.1
  Credit balance for Bank Loan
- 18.2
  Provision for Warranty of Goods
- 18.3
  Provision for Warranty
Question and Answer- Other Points
4
- 19.1
  Value of current assets
- 19.2
  Accounting equation after recording transactions
- 19.3
  Total debit balances in trial balance
- 19.4
  Accounting Equation for Beginner Level
Accounting Cycle
12
- 20.1
  General Journal
- 20.2
  Adjusting Entry
- 20.3
  Adjusted Trial Balance
- 20.4
  Income Statement
- 20.5
  Statement of Change in Equity
- 20.6
  Balance Sheet
- 20.7
  Closing Entry
- 20.8
  After Closing Trial Balance
- 20.9
  Accounting Cycle Part 1 /4
- 20.10
  Accounting Cycle Part 2 /4
- 20.11
  Accounting Cycle Part 3 /4
- 20.12
  Accounting Cycle Part 4 /4

Inventory value using periodic weighted average cost /AVCO

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Adjusting inventories for financial statements

Value of inventory using FIFO method

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