Class 11: Accounts (2022-23)

Course Syllabus : for Class 11: Accounts (2022-23)

• Class 11: Accounts (2022-23) 1 Lectures 10 min
  • Class 11: Accounts (2022-23) Preview10 min
• Chapter 1: Introduction to Accounting 4 Lectures 2 hrs 2 min
  • 01: Meaning of Financial Accounting, Meaning of Transaction, Characteristics of Accounting, Accounting Process, SL Examples Preview34 min
  • 02: Identification of Financial Transactions, Difference Between Book keeping and Accounting, Advantages of Accounting, Objectives of Accounting, SL Examples Preview41 min
  • 03: Users of Accounting, Cost Accounting, Management Accounting, Tax Accounting, Social Responsibility Accounting, Functions of Accounting, Limitations of Accounting, SL Examples Preview46 min
  • Class 1 - Handwritten Notes Sample 1 min
• Chapter 2: Basic Accounting Terms 6 Lectures 4 hrs 14 min
  • 01: Basic Accounting Terms, Business Transactions, Internal and External Accounting, Capital, Drawing, Liabilities, Long Term Liabilities, Current Liabilities 37 min
  • 02: Assets, Fixed Assets, Current Assets, Tangible and Intangible Assets, Washing Assets, Revenue Expenditure, Capital Expenditure, Deferred Revenue Expenditure, Income and Profit Preview42 min
  • 03: Goods, Purchases, Sales, Sales Return Purchase Return, Return outward, Trade Receivable, Debtors, Bill Receivable, Trade Payables, Creditors, Bills Payable 41 min
  • 04: Cost, Voucher, Trade Discount, Cash Discount, Entry, Debit, Credit, Revenue, Direct Expenses, Indirect Expenses, Prepaid Expenses, Outstanding Expenses 46 min
  • 05: Proprietor, Depreciation, Cost of Goods Sold, Bad Debts, Insolvent, Solvent, Book Value, Balance Sheet, Account, Entity, Stock 43 min
  • 06: Quick Revision of Basic Accounting Terms, SL Examples 45 min
• Chapter 3: Theory Base Accounting 5 Lectures 3 hrs 19 min
  • 01: Meaning of Accounting Principles, Accounting Concepts, Accounting Conventions, Features of Accounting Principles, Fundamental Accounting Assumption 39 min
  • 02: Accrual Assumption, Money Measurement Principle, Materiality Principle, Prudence or Conservatism Principle, Cost Concept or Historical Cost Principle Preview42 min
  • 03: Matching Principle, Full Disclosure Principle, Dual Aspect, Duality Principle, Revenue Recognition Concept, Verifiable objective Concept 44 min
  • 04: Accounting Standard, Nature of Accounting Standard, IFRS, Assumptions in IFRS, Measuring Unit Assumption, 35 min
  • 05: Diff Between IFRS And Indian GAAP or AS, Objectives of Accounting Standards 39 min
• Chapter 23: Accounting Software - Tally 3 Lectures 2 hrs 5 min
  • 01: Salient Features of Tally, Advantages of Tally, Installation of Tally, T.S Grewal Solutions 39 min
  • 02: Gateway of Tally, Company Creation, Chart of Accounts, Account Group, Creation of Group, T.S Grewal Solutions 45 min
  • 03: Creation of Ledgers, Creation of Vouchers, Reports 41 min
• Chapter 4: Bases of Accounting 2 Lectures 1 hrs 13 min
  • 01: Introduction, Basic Concepts, Cash Basis, Accrual Basis, Cash Basis of Accounting, Accrual Basis of Accounting Preview36 min
  • 02: Difference Between Cash and Accrual basis Accounting, SL Examples 37 min
• Chapter 5: Accounting Equation 8 Lectures 5 hrs 27 min
  • 01: Meaning of Equation, Accounting Equation, Balance Sheet, Items of Liabilities, Items of Assets, Format of Accounting Equation Preview35 min
  • 02: Golden Rule, 39 Golden Accounting Transactions, SL Examples Preview37 min
  • 03: Golden Rule, 39 Golden Accounting Transactions, SL Examples 39 min
  • 04: Golden Rule, 39 Golden Accounting Transactions, SL Examples 38 min
  • 05: Quick Revision, Format of Accounting Equation, T.S Grewal Solutions 43 min
  • 06: Quick Revision, Format of Accounting Equation, T.S Grewal Solutions 48 min
  • 07: Quick Revision, Format of Accounting Equation, T.S Grewal Solutions 42 min
  • 08: Calculation of Missing Figures, Golden Rules, T.S Grewal Solutions, SL Examples 45 min
• Chapter 6: Accounting Procedures – Rules of Dr. and Cr. 5 Lectures 3 hrs 41 min
  • 01: Meaning of Account, Meaning of Debit and Credit, Rules of Debit and Credit, American Approach (Modern Approach), English Approach (Traditional Approach) Preview39 min
  • 02: Golden Rules for Debit and Credit (Easy and Simple Methods), Explanation of American Approach (Modern Approach) Preview42 min
  • 03: Natural Personal Account, Artificial Personal Account, Representative Personal Account, Explanation of English Approach (Traditional Approach), Real Accounts, Nominal Account 47 min
  • 04: Quick Revision, SL Practical Examples, T.S Grewal Solutions 48 min
  • 05: Quick Revision, Balancing an Account, SL Practical Examples, T.S Grewal Solutions 45 min
• Chapter 7: GST (Goods and Services Tax) 4 Lectures 2 hrs 55 min
  • 01: Basic Concepts, Concepts of Goods and Services Tax, GST, Input GST, Output GST, Charging of GST, Levy of GST 39 min 39 min
  • 02: Quick Revision, Accounting of GST, GST in the Books of Account, Objectives of GST, Journal With GST 45 min
  • 03: Accounting of GST, Simple Journal Entries, Journal Entries With GST 47 min
  • 04: Journal Entries With GST, SL Examples 44 min
• Chapter 8: Origin of Transactions – Source Documents & Voucher 3 Lectures 2 hrs 11 min
  • 01: Basic Concepts, Meaning of Source Document, Meaning of Vouchers, Cash Memo, Invoice or Bill, Pay in Slip, Cheque, Debit Note, Credit Note 48 min
  • 02: Types of Vouchers, Supporting Vouchers, Accounting Vouchers, Credit Voucher, Debit Voucher, Transfer Voucher, Voucher Formats 44 min
  • 03: Preparation of Voucher, T.S Grewal Solutions 39 min
• Chapter 9: Journal 10 Lectures 6 hrs 55 min
  • 01: Meaning of a Journal, Format of Journal Entry, Golden Rules for Debit and Credit, 1 - 10 Golden Journal Entries Preview41 min
  • 02: Golden Rules for Debit and Credit, 11 - 19 Golden Journal Entries 47 min
  • 03: Golden Journal Entries 20 – 30, SL Examples 44 min
  • 04: Golden Journal Entries 31 – 39, SL Examples 37 min
  • 05: Golden Journal Entries 40 – 44, Journal Entries with GST, SL Examples 39 min
  • 06: Journal Entries with GST, SL Examples 35 min
  • 07: Practical Problems – Journal Entries, T.S Grewal Solutions 46 min
  • 08: Practical Problems – Journal Entries, T.S Grewal Solutions 45 min
  • 09: Practical Problems – Journal Entries, T.S Grewal Solutions 43 min
  • 10: Practical Problems – Journal Entries, T.S Grewal Solutions 38 min
• Chapter 10: Ledgers 3 Lectures 1 hrs 50 min
  • 01: Basic Concepts, Meaning of Ledger, Use of To and By, Balancing of an Account, SL Examples 34 min
  • 02: Quick Revision, Format of Ledger, Posting from Journal, Closing and Balancing of Accounts, Practical Problems – Ledger, T.S Grewal Solutions 37 min
  • 03: Practical Problems – Ledger, T.S Grewal Solutions 39 min
• Chapter 11: Special Purpose Book – Cash Book 7 Lectures 5 hrs 24 min
  • 01: Basic Concepts, Cash Book, Format of Cash Book, Single Column cash Book, Double Column cash Book, Three Column Cash Book 47 min
  • 02: Format and Preparation of Single Column cash Book, Practical Problems – Cash Book, T.S Grewal Solutions 42 min
  • 03: Format and Preparation of Double Column Cash Book, Concept of Contra Entry, Practical Problems – Cash Book, T.S Grewal Solutions 41 min
  • 04: Preparation of Double Column Cash Book, Contra Entry, Practical Problems – Cash Book, T.S Grewal Solutions 43 min
  • 05: Format and Preparation of Three Column Cash Book, Practical Problems – Cash Book, T.S Grewal Solutions 49 min
  • 06: Practical Problems – Cash Book, T.S Grewal Solutions 50 min
  • 07: Quick Revision, Petty Cash Book, Practical Problems – Petty Cash Book, T.S Grewal Solutions 52 min
• Chapter 12: Special Purpose Book – Other Book 5 Lectures 3 hrs 15 min
  • 01: Introduction, Basic Concepts, Sub-division of Journal, Special Journal, Journal Proper, SL Examples 42 min
  • 02: Format of Purchase Book, Format of Purchase Return Book, Practical Problems – Purchase Book and Purchase Return Book 38 min
  • 03: Format of Sales Book, Format of Sales Return Book, Practical Problems – Sales Book and Sales Return Book 41 min
  • 04: Practical Problems – Purchase Book and Purchase Return Book, Sales Book and Sales Return Book with GST Treatment 34 min
  • 05: Practical Problems – Purchase Book and Purchase Return Book, Sales Book and Sales Return Book with GST Treatment, T.S Grewal Solutions 40 min
• Chapter 13: Trial Balance 2 Lectures 1 hrs 42 min
  • 01: Meaning of Trial Balance, Format of Trial Balance, Golden Rules of Debit and Credit, SL Examples 54 min
  • 02: Practical Problems – Trial Balance, T.S Grewal Solutions 48 min
• Chapter 14: Bank Reconciliation Statement 8 Lectures 5 hrs 47 min
  • 01: Meaning of Bank Reconciliation Statement, Golden Rules for Bank Reconciliation Statement, SL Examples Preview41 min
  • 02: Golden Rules for Bank Reconciliation Statement, Format of BRS, Preparation of Bank Reconciliation Statement, SL Examples 43 min
  • 03: Types of Questions, Preparation of BRS starting with Cash Book Balance, Preparation of BRS starting with Unfavourable Cash Book Balance, T.S Grewal Solutions 37 min
  • 04: Preparation of BRS starting with Pass Book Balance, Preparation of BRS starting with Unfavourable Pass Book Balance, T.S Grewal Solutions 43 min
  • 05: Practical Problems – Preparation of BRS, T.S Grewal Solutions 45 min
  • 06: Practical Problems – Preparation of BRS, T.S Grewal Solutions 49 min
  • 07: Practical Problems – Preparation of BRS, T.S Grewal Solutions 46 min
  • 08: Practical Problems – Preparation of BRS, T.S Grewal Solutions 43 min
• Chapter 15: Depreciation 10 Lectures 6 hrs 57 min
  • 01: Meaning of Depreciation, Depletion, Amortisation, Efflux of Time, Obsolescence, Need for Providing Depreciation, Methods of Depreciation, Straight Line Method, Diminishing Balance Method 39 min
  • 02: Calculation of Depreciation, Diminishing Balance Method, Straight Line Method, Difference between Straight Line Method and Diminishing Balance Method, SL Examples 45 min
  • 03: Golden Rule for Calculating Profit or Loss on Sale of Fixed Assets, Format of Fixed Assets A/c, Format of Depreciation A/c, SL Examples 41 min
  • 04: Quick Revision, Fixed Assets Account, Machinery Account, Plant Account, Furniture Account, Depreciation Account, Profit or Loss on Sale of Fixed Assets, T.S Grewal Solutions 38 min
  • 05: Quick Revision, Fixed Assets Account with GST Treatment, T.S Grewal Solutions 42 min
  • 06: Quick Revision, Fixed Assets Account with GST Treatment, T.S Grewal Solutions 50 min
  • 07: Fixed Assets Account with GST Treatment, SL Examples, T.S Grewal Solutions 40 min
  • 08: Depreciation Account, Provision for Deprecation Account, Treatment of Commission on Sale or Purchase of Fixed Assets, SL Examples, T.S Grewal Solutions 35 min
  • 09: Provision for Deprecation Account, Deprecation Account , Assets Disposal Account, T.S Grewal Solutions 49 min
  • 10: Quick Revision, Assets Disposal Account, T.S Grewal Solutions 38 min
• Chapter 16: Provision and Reserves 3 Lectures 1 hrs 53 min
  • 01: Meaning of Provision, Objectives of Provision, Importance of Provision, Meaning of Reserves, Types of Reserve, Importance of Provision Preview34 min
  • 02: Meaning of General Reserve, Meaning of Specific Reserve, Meaning of Capital Reserve, Meaning of Revenue Reserve Preview37 min
  • 03: Difference between Provision and Reserves, Difference between Revenue Reserve and Capital Reserve, SL Examples 42 min
• Chapter 17: Accounting for Bills of Exchange 10 Lectures 7 hrs 10 min
  • 01: Meaning of Bills of Exchange, Features of Bills of Exchange, Parties to a Bills of Exchange, Types of Bills of Exchange, Important Terms – Drawer, Drawee, Payee, Term of a Bill, Due Date, Days of grace, Date of maturity, SL Examples Preview39 min
  • 02: Meaning of Promissory Note, Features to a Promissory Note, Parties to a Promissory Note, Important Terms – Bill at sight or Demand, Discounting of a Bill, Endorsement of Bill, Bills Sent for Collection, SL Examples 45 min
  • 03: Important Terms - Bill Sent for Collection, Dishonour of a Bill, Noting of a Bill, Notary Public, Noting Charges, Retirement of a Bill, Renewal of a Bill, Holder, SL Examples 41 min
  • 04: Quick Revision, Calculation of Due Dates, Accounting of Bill of Exchange, Journal Entries in the Book of Drawer, Journal Entries in the Book of Drawee, SL Examples, T.S Grewal Solutions 38 min
  • 05: Journal Entries - Drawer’s Book, Drawee’s Book, Endorsed to Third party, SL Examples, T.S Grewal Solutions 42 min
  • 06: Journal Entries – Bill discounted, Bill Sent for Collection, Bill Dishonoured, SL Examples, T.S Grewal Solutions 58 min
  • 07: Quick Revision, Difference Between Discounting Charge and Noting Charge, SL Examples, T.S Grewal Solutions 45 min
  • 08: Journal Entries - Renewal of Bill, Insolvency, Retirement, Calculation of Discount, SL Examples, T.S Grewal Solutions 35 min
  • 09: Quick Revision, Journal Entries in the Book of Drawer and Drawee, SL Examples, T.S Grewal Solutions 49 min
  • 10: Quick Revision, Journal Entries in the Book of Drawer and Drawee, SL Examples, T.S Grewal Solutions 38 min
• Chapter 18: Rectification of Errors 8 Lectures 6 hrs 4 min
  • 01: Introduction, Rectification of Errors, Classification of Errors – Error of Omission, Error of Commission, Error of Principle, Compensating Errors Preview46 min
  • 02: Types of Errors – Detailed Explanation, Golden Rule to Find Errors and Rectification of Errors, Rectification of Errors before Preparation of Trial Balance, SL Examples Preview41 min
  • 03: Rectification of Errors before Preparation of Trial Balance – One Side Error, T.S Grewal Solutions 44 min
  • 04: Rectification of Errors before Preparation of Trial Balance - Two Sided Errors, T.S Grewal Solutions 38 min
  • 05: Golden Rule for Rectification of Errors, T.S Grewal Solutions 42 min
  • 06: Golden Rule for Rectification of Errors, T.S Grewal Solutions 58 min
  • 07: Quick Revision, Rectifying Journal Entries, SL Examples, T.S Grewal Solutions 47 min
  • 08: Two Sided Errors, Rectification of Errors of Recording, Rectifying Journal Entries, T.S Grewal Solutions 48 min
• Chapter 19: Financial Statements – Without Adjustments 6 Lectures 4 hrs 21 min
  • 01: Meaning of Financial Statement, Objective and Importance of Financial Statements, Users of Financial Statements, Trading A/c and Profit & Loss Account, SL Examples Preview49 min
  • 02: Capital Expenditure, Revenue Expenditure, Capital Receipts, Revenue Receipts, Deferred Revenue Expenditure, SL Examples 44 min
  • 03: Financial Statements – Trading A/c, Profit And Loss A/c, Balance Sheet, Format of Trading A/c, Format of Profit & Loss A/c, Format of Balance Sheet, Detailed Explanation 46 min
  • 04: Calculation of Gross Profit, Calculation of Net Profit, Calculation of Missing Figure – Net Sales, Net Purchase, T.S Grewal Solutions 35 min
  • 05: Calculation of Missing Figure - Operating Profit, Cost of Goods Sold, Working Capital, Capital Employed, Fixed Assets, Current Assets, Current Liabilities, SL Examples, T.S Grewal Solutions 42 min
  • 06 : Preparation of Trading A/c, Profit & Loss A/c and Balance Sheet (In Order of Liquidity and Permanence) without Adjustments, T.S Grewal Solutions 45 min
• Chapter 20: Financial Statements – With Adjustments 11 Lectures 8 hrs
  • 01: Financial Statements – Trading A/c, Profit & Loss A/c and Balance Sheet, Need For Adjustments in Preparing the Final Account, Quick Revision, Adjustments appearing Outside and Inside the Trial Balance 50 min
  • 02: Treatment of Adjustments - Closing Stock, Outstanding Expenses, Prepaid Expenses, Accrued Income, Income Received in Advance, Depreciation, SL Examples 48 min
  • 03: Treatment of Adjustments - Bad Debts, Bad Debts Recovered, Provision for Doubtful Debts, Provision for Discount on Debtors, Provision for Discount on Creditors, Manager‘s Commission, SL Examples 44 min
  • 04: Treatment of Adjustments - Appreciation of Fixed Assets, Interest on Loan, Interest on Capital, Hidden Adjustments in Trial Balance, SL Examples 47 min
  • 05: Treatment of Adjustments - Abnormal or Accidental Losses, Goods Given in Charity, Goods Distributed as Free Samples, Loss by Fire, Loss by Theft, Goods sold on Approval basis, Goods in Transit, SL Examples 43 min
  • 06: Golden Rule for Preparation of Trading A/c, Profit & Loss A/c and Balance Sheet with Adjustments, T.S Grewal Solutions 46 min
  • 07: Preparation of Trading A/c, Profit & Loss A/c and Balance Sheet with Adjustments, T.S Grewal Solutions 44 min
  • 08: Preparation of Trading A/c, Profit & Loss A/c and Balance Sheet with Adjustments, T.S Grewal Solutions 35 min
  • 09: Treatment of Adjustments - Salary to Proprietor, Cheque Dishonoured, Manufacturing wages, Furniture Purchased, Insurance Premium, SL Examples, T.S Grewal Solutions 39 min
  • 10: Preparation of Trading A/c, Profit & Loss A/c and Balance Sheet with Adjustments, T.S Grewal Solutions 37 min
  • 11 : Preparation of Trading A/c, Profit & Loss A/c and Balance Sheet with Adjustments, T.S Grewal Solutions 47 min
• Chapter 21: Single Entry System 4 Lectures 2 hrs 36 min
  • 01: Meaning of Single Entry System, Advantages and Disadvantages of Single Entry System, Difference between Double Entry System and Single Entry System, SL Examples 35 min
  • 02: Methods of Single Entry System – Statement of Affair Method, Conversion Method, Format of Statement of Profit and Loss, SL Examples, T.S Grewal Solutions 38 min
  • 03: Ascertainment of Profit/Loss By Statement of Affair Method, SL Examples, T.S Grewal Solutions 41 min
  • 04 : Calculation of Missing Figures, Ascertainment of Profit/Loss By Statement of Affair Method, SL Examples, T.S Grewal Solutions 42 min
• Chapter 22: Computer in Accounting 2 Lectures 1 hrs 30 min
  • 01: What is Computerised Accounting System, Features of Computerised Accounting System, Advantages of Computerised Accounting System 43 min
  • 02: Sourcing of Accounting Software, Types of Accounting Packages, Some Considerations to be made before Sourcing accounting system 47 min