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 the complete module on the topic of organization of data in statistics and economics. It is an exclusive resource where the topics are arranged in a very informative and interesting manner. All the topics are supported by examples and animations. 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. Total Slides : 47. It's not just a ppt. It's a Complete interactive module with animation and background sound. This will give you an ultimate learning experience for sure. Contents: Collection of data Classification of data Basis of classification Variables Raw data Statistical Series Individual series Continuous series Frequency Distribution Types of frequency distribution Glossary _ Class limits, Frequency, Tally marks, Magnitude etc...

This is a high end animated objective type presentation on Financial Markets, where it explain the functioning of financial Markets and helps the user to understand his knowledge level on the same. This is not a simple powerpoint presentation and it's a separate template created for the purpose of objective type answers. This will help you to click on the right answers with reset button and scoring option. Instructions: Open the presentation in view mode (F5) only *All are button based and click on the next button and other reset instructions button as same in the case of a flash or html file.

Analysis of Financial Statements is an animated presentation of explaining the meaning and importance of financial statements, methods of financial statement analysis and much more. The important topic covered are: ***Meaning of Analysis of Financial Statements Significance of Analysis of Financial Statements Objectives of Analysis of Financial Statements Tools of Analysis of Financial Statements Comparative Statements Common Size Statement Trend Analysis Limitations of Financial Analysis **

Do you know how business organizations are keeping its records? What are the methods they used for? Why it is impoortant? What are assets and liabilities? how it is treated in business and accounts? These and similar queries are nicely explained in this animated presentation. ****After studying this chapter, you will be able to: • Describe the nature of transaction and source documents; • Explain the preparation of accounting vouchers; • Apply accounting equation to explain the effect of transactions; • Record transactions using rules of debit and credit; • Explain the concept of book of original entry and recording of transactions in journal; • Explain the concept of ledger and posting of journal entries to the ledger accounts.

Financial Statements are the end result of the accounting process. These are the basic and formal annual reports with the help of which the company’s management communicates its financial information to its users like its owners, shareholders, bankers etc. Balance Sheet as per revised format Creation Balancing and adjustments

This is a powerpoint presentation on Fund Management where it explains the Management of Fund ad the system involved in the process. What is debt and Equity what is the ratio? How to manage the fund in a business? How to collect capital in a business? all these querries are handles here...

The term Supply Chain Management is always a confusing term for a layman. But actually What does the term is all about? How important is it in te day to day life of a common man? How the term is differ from logistics? All these querries will be discussed here. You can find the important topics below: Total Slides: 60 Meaning and importance of Supply Chain Management What is Logistics Management? Evolution of Logistics Management- A historical Analysis Development Chain Supply Chain Optimisation Global Optimisation Handling the issues in Global Optimisation Risk is Supply Chain Management Sources of risk Managing Risk and uncertainty in Supply Chain Key Issues in SCM

A nicely animated powerpoint presentation. This must have teaching resource will help you to understand the concept of cash flows and its accounting treatment in a better and different way. Number of Slides: 35 Objectives of Cash Flow Statement Benefits of Cash Flow Statement Cash and Cash Equivalents Cash Flows Classification of Activities for the Preparation of Cash Flow Statement Ascertaining Cash Flow from Operating Activities Ascertainment of Cash Flow from Investing and Financing Activities Preparation of Cash Flow Statement

A well-designed plan will act as a road map for all your actions. It is truly said that an action without a plan is merely a dream. So what do you think, how these planning can be done in business? What are the role played by planning in business success? What are the steps to be taken while making a business Plan? What are the different types of plan a business man can opt in decision-making process? All these querries are handled in this presentation in a simple manner and from the point of view of the student so that they can be benefited and understand the great business function.

This is a high end animated objective type presentation on Rural Development, where it explain the rural development Process and helps the user to understand their knowledge level on the same. This is not a simple powerpoint presentation and it's a separate template created for the purpose of objective type answers. This will help you to click on the right answers with reset button and scoring option. Instructions: Open the presentation in view mode (F5) only *All are button based and click on the next button and other reset instructions button as same in the case of a flash or html file.

A must have powerpoint presentation on Private Public and Global Enterprises. This explains the different types of Business entities and the important features. This presentation will be useful for teachers, students as well as the learners who want to learn. The major topic covered here are: Introduction Private sector and public sector Forms of organising public sector enterprises Changing role of public sector Global enterprises Joint ventures

Are you a beginer in accounting? Are you a teacher who want to teach the basics of accountancy including debit and credit and its accounting treatment? Are you a student of accounting? Then you must have this presentation. This animated powerpoint will help you to understand the basics of accounting concepts and its importance. ** Topics Covered* Theory base of accounting Need for theory base of accounting Generally accepted accounting principles Basic accounting concepts Systems of accounting Basis of accounting Accounting standards

This is a 70 Slide animated high end powerpoint presentation Concept of Business Finance Owners Fund Sources of Business Finance Borrowed Fund Assessment Section

After studying this chapter, you will be able to: State the meaning of trial balance Enumerate the objectives of preparing trial balance Prepare trial balance Explain the types of errors State various process of locating errors Iidentify the errors which affect the agreement of trial balance and those which do not affect the agreement of trial balance Rectify the errors without preparing suspense account Rectify the errors with suspence account

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

After studying this chapter, you will be able to: Define partnership and list its essential features Explain the meaning and list the contents of partnership deed Identify the provisions of the Indian Partnership Act 1932 that are relevant for accounting Prepare partners’ capital accounts under fixed and fluctuating capital methods Explain the distribution profit or loss among the partners and prepare the Profit and Loss Appropriation Account Calculate interest on capital and drawing under various situations; Explain how guarantee for a minimum amount of profit affects the distribution of profits among the partners Make necessary adjustments to rectify the past errors in partners capital accounts Prepare final accounts of a partnership firm; Topic List Nature of Partnership Partnership Deed Special Aspects of Partnership Accounts Maintenance of Capital Accounts of Partners Distribution of Profit among Partners Guarantee of Profit to a Partner Past Adjustments Final Accounts

What do you understand about doing business online? Is it as simple as it seems? What are the basics of e-business you want to understand? What is E-Banking? What are the Benefits? Go through this module to understand these.... It's a highly animated module with attractive graphics and animations. Play the presentation in view mode and follow the button instructions....

Risk is naturally the part of business organizations but the level of the same may vary depends on the persons and organizations who are ready to assume the same. At the end of this session you will be able to: Understand the uncertainty & risk in Supply Chain Management Discuss the key issues in supply chain management Evaluate the ways and means to overcome the supply chain risk How to manage risk in supply chain