Accounting

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Economy & Finance Business Technology

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this covers the following topics Meaning of Accounting Characteristics of accounting Objectives of accounting Sub-fields of Accounting Advantages & Disadvantages of Accounting Book-keeping, Accounting & Accountancy Users of accounting also get video of this topics Introduction of accountancy Part - I https://youtu.be/NzDaR13kCxQ Introduction to Accountancy Part - II https://youtu.be/2SA_vH4txWM watch these videos to understand these topics

INTRODUCTION TO ACCOUNTANCY

Yamini Kahaliya

Accounting is defined as the art of Recording, Classifying and Summarizing transactions in monetary terms (in Money terms) for preparation of Financial Statements Book- keeping includes recording of journal, posting in ledgers and balancing of accounts. All the records before the preparation of trail balance is the whole subject matter of bookkeeping. Accounting, is an information system is the process of identifying, measuring and communicating the economic information of an organization to its users who need the information for decision making.

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This course discusses basic concepts of accounting. Course Objectives: (i) Help the participants to become intelligent users of accounting information (a) Understand the basic accounting and financial terminology. (b) Understand how events affect firm value (c) Understand how financial transactions are recorded. (d) Make the participants’ comfortable looking through financial statements (ii) Develop the ability in participants’ to use financial statements to assess a company’s performance. Course Fee: Free of Cost What you'll learn • Understand need and importance of Accounting • Understand Book Keeping, Objectives and Advantages • Understand Accounting Process, Accounting Cycle, • Understand Users of Accounting Information • Understand Branches of Accounting • Understand Basic Accounting Terms • Understand Accounting Assumptions, Concepts and Principles • Understand Rules of Accounting • Understand Journal, Ledger, Trial Balance and Final Accounts Preparation In detail view of Everyday session topic covers: This is a comprehensive course, covering each and every topic in detail. In this course, you will learn Fundamentals of Accounting, step by step covering the following:

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The ability to effectively read financial reports and data is crucial to the processes of day-to-day management, strategic planning and decision-making in any firm. -The proper understanding of the various financial concepts and instruments and their implications to the firm’s health and performance in the market place are indispensable for managers who typically come from various functions within the firm. -The comprehensive program of Finance for Non-Finance Managers has been carefully designed to meet the needs of executives and managers who come from nonfinancial backgrounds across the corporate landscape. -The two-staged program provides theparticipants with a comprehensive understanding of key financial principles and practices and empowers them with the tools to effectively interpret and use financial data in the decision-making process in their respective functions of sales, marketing or planning. Meaning/ WHY Benefits Key Personal Responsibility Type of business Financial planning Three principle of corporate Finance Why Financial Accounting Fundamentals of Financial Accounting Procedural Aspects of Accounting Objectives of accounting Function of Accounting Accounting – Classification Difference between Management Accounting and Financial Accounting Bookkeeping &Process of accounting Steps/Phases of Accounting Cycle User of accounting Information BASIC ACCOUNTING TERMS Types of Accounts Accounting Equation ACCRUAL BASIS AND CASH BASIS OF ACCOUNTING CAPITAL AND REVENUE TRANSACTIONS Cost Accounting meaning , objective ROLE OF A COST ACCOUNTANT IN A MANUFACTURING ORGANISATION COST CONCEPT, TYPES AND CLASSIFICATION Cost centre and cost unit ELEMENTS OF COST CLASSIFICATION OF COST TYPES / TECHNIQUES OF COSTING METHODS OF COSTING & THEIR APPLICABILITY COGS, INVENTRY Capacity Budget Corporate objective Cost control and variance Standard costing Cash flow statement Annual Report Ratio analysisis Capital Budgeting Risk and Return Regulators Constitutional Aspects of Taxation by the Union and States Financial Relations between the Union and the States Indirect Taxes : Union and the States Taxation by the Union and the States REVENUE ADMINISTRATION Gst Existing Indirect Tax System ACTIVE INTERFACE WITH IT SYSTEMS INCOME TAX LAW : AN INTRODUCTION Income-tax Act The Finance Act CONCEPT OF INCOME Stapes of TOTAL INCOME AND TAX PAYABLE Deductions from Gross Total Income RETURN OF INCOME

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