We use this opportunity to extend a warm welcome to our dear readers, to the world of amazing ready reference web resources for your exam preparations. At present, JVM Education offer hundreds of study materials and reference aids for different subjects like, Business Studies, Economics, Accountancy, Logistics and Supply Chain Management and Business Management. What else, we are expanding the world so that we can cater class 1 child to Class XII students worldwide...
We use this opportunity to extend a warm welcome to our dear readers, to the world of amazing ready reference web resources for your exam preparations. At present, JVM Education offer hundreds of study materials and reference aids for different subjects like, Business Studies, Economics, Accountancy, Logistics and Supply Chain Management and Business Management. What else, we are expanding the world so that we can cater class 1 child to Class XII students worldwide...
A cash flow statement, also known as statement of cash flows, is a financial statement that shows how changes in balance sheet accounts and income affect cash and cash equivalents, and breaks the analysis down to operating, investing and financing activities. How a Cash flow statement can be prepared? What is the role of Cash Flow Statements in Accounting? What all are the accounting process and treatents involved? All these querries are handles here in this presentation with the help of valid real llife examples and high quality graphics and animations. Then what are you thinking of??? Go ahead and explore your knowledge areas.....
In today’s rapidly changing world, the ability to adapt to changes and seize new opportunities is more important than ever. As a student you will develop the necessary entrepreneurial abilities to succeed in such an environment, whether you want to help transform existing companies, dream of starting your own venture, or simply want to expand your career horizon.
This module will help you to find some interesting and useful information to become a successful entrepreneur.
Who can be benefited?
In simple words Every one who want to become a success in life.
Number of slides 55
The great resource for you at an unbelievable Price. This nicely animated Powerpoint presentation covers 17 difeferent Topics. What you want to learn about shares and Debentures. all are explained in this single presentation. Then what are you waiting for? Please don’t forget to give me a 5 star and your feedback.
After studying this chapter, you will be able to:
Explain the basic nature of a joint stock company as a form of business organisation and the various kinds of companies based on liability of their members
Describe the types of shares issued by a company
Explain the accounting treatment of shares issued at par, at premium and at discount including oversubsription
Outline the accounting for forfeiture of shares and reissue of forfeited shares under varying situations
Workout the amounts to be transferred to capital reserve when forfeited shares are reissued; and prepare share forfeited account
State the meaning of debenture and explain the difference between debentures and shares
Describe various types of debentures;
Record the journal entries for the issue of debentures at par, at a discount and at premium
Explain the concept of debentures issued for consideration other than cash and the accounting thereof
Explain the concept of issue of debentures as a collateral security and the accounting thereof
Show the items relating to issue of debentures in company’s balance sheet
Describe the methods of writing-off discount/loss on issue of debentures
Explain the methods of redemption of debentures and the accounting thereof
Explain the concept of sinking fund, its use for redemption of debentures and the accounting thereof
Topic List
Features of a Company
Kinds of Companies
Share Capital of a Company
Nature and Classes of Shares
Issue of Shares
Accounting Treatment
Forfeiture of Shares
Meaning of Debentures
Types of Debentures
Issue of Debentures
Over Subscription
Terms of Issue of Debentures
Interest on Debentures
Writing-off Discount/Loss on Issue of Debentures
Redemption of Debentures
Redemption by Payment in Lump Sum
Sinking Fund Method
This is an outstanding presentation on share capital accounting. The animated presentation will help you to understand the concept in a very simple and easy way. Each concept is explained with the help of illustrations, images, and outstanding animations. All the concepts are self-explanatory and narrative. This resource will be an added help for your studies nd exam preparations. The presentation is equally important to the students who are studying accountancy and the teachers who instruct the subject.
Contents:
Meaning and Introduction to company
Types of companies
Difference between private company and public company
Meaning and Importance of share capital
Types of shares
Call Money
Issue of shares
Re-issue and forfeiture of shares
Total Page 42
Contents
Accounting for Debentures ......... 3
Issue of Debentures ............. 5
Issue and redemption of debentures ......... 7
Redemption of Debentures Accounting Procedures ........10
Accounting for non-profit Organizations ........13
Balance Sheet of nonProfit Organizations .......... 16
Financial Statements ..........18
Financial Statements –P&L Accounts........ 20
P&L A/c and Balance Sheet ..........23
Non-profit organizations – More Examples ...... 28
Income and Expenditure Account ........ 31
Single Etry System ........ 35
Ascertainment of Opening Capital ....... 36
Ascertainment of Credit Purchases ........... 36
Ascertainment of Payment to Creditors ....... 36
Ascertainment of Credit Sales ...... . 37
Statement of Affairs ............ 39
Incomplete Record system ........ 39
Double entry system .................. 39
Balance Sheet .......... 39
Single Entry System.....40
Single Entry System More Examples.... 41
This is an animated power point presentation on the business studies topic. Social responsibility and business ethics deals with the meaning and importance of the concept, Business Ethics, Interested groups and how to cope up wit CSR.
Topics
Social Responsibility
Meaning and Importance
Case Study
CSR at ONGC
Interested groups in CSR
Reasons for CSR
Environment and Pollution
Busines Ethics