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The document lists courses, days, times, and faculty for executive and professional modules offered by CS. Module I for executives costs Rs. 16,000 and includes courses on taxation, commercial law, and accounting costing taught on Mondays, Wednesdays and Fridays. Module II for executives costs Rs. 12,000 and includes commercial law, company law, and securities law taught on Tuesdays and Thursdays. Module II for professionals costs Rs. 10,000 and includes financial management taught by CA Bhupesh Anand at various times. Module III for professionals costs Rs. 8,000 and includes courses on international taxation and direct taxation.
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Cwa Course List
The document lists course schedules and faculty for the Chartered Accountancy program. It includes schedules and pricing for foundation, intermediate 1 and 2, and final 1 and 2 levels. Foundation courses are offered on Mondays, Wednesdays and Fridays from 2-3:30pm and Tuesdays and Thursdays from 2-3pm and 3:30-5pm, with a package price of Rs. 10,000. Intermediate 1 courses are offered on various days from 6:30-10:30am, with a package price of Rs. 15,000. Intermediate 2 and final course schedules and prices are also listed. The total package price for all intermediate courses is Rs. 29,000
Contingent Assets & Liabilities
Here we have discussed the Future estimates made by business, the meaning of future probable inflow of benefits i.e. Contingent Assets & future probable obligations i.e. Contingent liabilities . The Disclosure in Accounting of Contingencies (as per Full Disclosure Concept) has been discussed. The difference between Provisions & Contingent liabilities is not to be ignored.
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Accounting Process- Subsidiary Books
Recording of Special Transactions of Accounting in Saparate books, includes :
1."Cash Book" for Cash, Bank & Discount transactions
2. "Purchase Book" for Credit purchases of goods
3. "Returns Outward Book" for Return of Credit purchases goods
4. "Sales Book" : Credit Sale of goods
5."Return Inwards Book" for Return of Credit Sold goods; 6. "Bills Receivable" book: Details of Bills drawn &
7. "Bills Payable" Book.
8. "Journal Proper": for the remaining Transactions.
For more information visit - http://www.takshilalearning.com or call +91-8800999280
Final Accounts of a Sole proprietorship business part 2
After the preparation of Trial Balance, in the final stage of summarizing, Final accounts of the business are prepared which includes Trading, Profit & Loss A/c & Balance Sheet. Preparation of these statements & the various adjustments therein have been discussed here.
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The document discusses the key financial statements prepared for a sole proprietorship business, including the trading account, profit and loss account, and balance sheet. It explains that the trading account shows direct revenues and expenses related to goods sold, while the profit and loss account includes indirect expenses and incomes. Finally, the balance sheet presents the accumulated assets and liabilities of the business over time based on the accounting equation of assets equaling liabilities plus owner's equity.
Accounting Process- Subsidiary Books
Recording of Special Transactions of Accounting in Saparate books, includes :
1."Cash Book" for Cash, Bank & Discount transactions
2. "Purchase Book" for Credit purchases of goods
3. "Returns Outward Book" for Return of Credit purchases goods
4. "Sales Book" : Credit Sale of goods
5."Return Inwards Book" for Return of Credit Sold goods; 6. "Bills Receivable" book: Details of Bills drawn &
7. "Bills Payable" Book.
8. "Journal Proper": for the remaining Transactions.
For more information visit - http://www.takshilalearning.com or call +91-8800999280
Rectification of errors
Humans can make unintentional errors, but in Accounting, there is an option to make a Rectification entry for the errors.
Some errors affect the Trial Balance, some not
Rectification of errors depends on the timing of its detection:
1.Errors detected before preparation of Trial Balance are corrected by
"Writing a Narration" for Single Sided Errors &
" Rectified entry for Double Sided Error"
2. Errors detected after Trial Balance : by
" Opening Suspense A/C for Single Sided Errors"
" Rectification Entry"
3. Errors detected in Next accounting period :
Through P&L Adjustment Accounts
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Cwa Course List
The document lists course schedules and faculty for the Chartered Accountancy program. It includes schedules and pricing for foundation, intermediate 1 and 2, and final 1 and 2 levels. Foundation courses are offered on Mondays, Wednesdays and Fridays from 2-3:30pm and Tuesdays and Thursdays from 2-3pm and 3:30-5pm, with a package price of Rs. 10,000. Intermediate 1 courses are offered on various days from 6:30-10:30am, with a package price of Rs. 15,000. Intermediate 2 and final course schedules and prices are also listed. The total package price for all intermediate courses is Rs. 29,000
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Recording of Special Transactions of Accounting in Saparate books, includes :
1."Cash Book" for Cash, Bank & Discount transactions
2. "Purchase Book" for Credit purchases of goods
3. "Returns Outward Book" for Return of Credit purchases goods
4. "Sales Book" : Credit Sale of goods
5."Return Inwards Book" for Return of Credit Sold goods; 6. "Bills Receivable" book: Details of Bills drawn &
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8. "Journal Proper": for the remaining Transactions.
For more information visit - http://www.takshilalearning.com or call +91-8800999280
Final Accounts of a Sole proprietorship business part 2
After the preparation of Trial Balance, in the final stage of summarizing, Final accounts of the business are prepared which includes Trading, Profit & Loss A/c & Balance Sheet. Preparation of these statements & the various adjustments therein have been discussed here.
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The document discusses the key financial statements prepared for a sole proprietorship business, including the trading account, profit and loss account, and balance sheet. It explains that the trading account shows direct revenues and expenses related to goods sold, while the profit and loss account includes indirect expenses and incomes. Finally, the balance sheet presents the accumulated assets and liabilities of the business over time based on the accounting equation of assets equaling liabilities plus owner's equity.
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Recording of Special Transactions of Accounting in Saparate books, includes :
1."Cash Book" for Cash, Bank & Discount transactions
2. "Purchase Book" for Credit purchases of goods
3. "Returns Outward Book" for Return of Credit purchases goods
4. "Sales Book" : Credit Sale of goods
5."Return Inwards Book" for Return of Credit Sold goods; 6. "Bills Receivable" book: Details of Bills drawn &
7. "Bills Payable" Book.
8. "Journal Proper": for the remaining Transactions.
For more information visit - http://www.takshilalearning.com or call +91-8800999280
Rectification of errors
Humans can make unintentional errors, but in Accounting, there is an option to make a Rectification entry for the errors.
Some errors affect the Trial Balance, some not
Rectification of errors depends on the timing of its detection:
1.Errors detected before preparation of Trial Balance are corrected by
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" Rectified entry for Double Sided Error"
2. Errors detected after Trial Balance : by
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ูุฌูุฏุฉ ุจุงูู
ูุฒู
ุฉ (ููู ููู
ุฉ !!!!)
#ููู
_ู
ุงูู_ุฏุฑุฎ
3- ุฏูุฉ ุงููุชุงุจุฉ ูุงูุตูุฑ ุนุงููุฉ ุฌุฏุงู ุฌุฏุงู ุฌุฏุงู
4- ูููุงูู ุจุนุถ ุงูู
ุนููู
ุงุช ุชู
ุชูุถูุญูุง ุจุดูู ุชูุตููู ุฌุฏุงู (ุชูุนุชุจุฑ ูุฏู ุงูุทุงูุจ ุฃู ุงูุทุงูุจุฉ ุจุฅููุง ู
ุนููู
ุงุช ู
ูุจูู
ุฉ ูู
ุน ุฐูู ุชู
ุชูุถูุญ ูุฐูู ุงูู
ุนููู
ุงุช ุงูู
ูุจูู
ุฉ ุจุดูู ุชูุตููู ุฌุฏุงู
5- ุงูู
ูุฒู
ุฉ ุชุดุฑุญ ููุณูุง ุจ ููุณูุง ุจุณ ุชููู ุชุนุงู ุงูุฑุงูู
6- ุชุญุชูู ุงูู
ูุฒู
ุฉ ูู ุงูู ุณูุงูุฏ ุนูู ุฎุงุฑุทุฉ ุชุชุถู
ู ุฌู
ูุน ุชูุฑูุนุงุช ู
ุนููู
ุงุช ุงูุฌูุงุฒ ุงูููููู ุงูู
ุฐููุฑุฉ ูู ูุฐูู ุงูู
ูุฒู
ุฉ
ูุงุฎูุฑุงู ูุฐูู ุงูู
ูุฒู
ุฉ ุญูุงูู ุนูููู
ูุฅุชู
ูู ู
ููู
ุฅู ุชุฏุนููู ุจุงูุฎูุฑ ูุงูุตุญุฉ ูุงูุนุงููุฉ ููุท
ูู ุงูุชูููู ุฒู
ูุงุฆู ูุฒู
ููุงุชู ุ ุฒู
ูููู
ู
ุญู
ุฏ ุงูุฐูุจู ๐๐
๐ฅ๐ฅ๐ฅ๐ฅ๐ฅ๐ฅ๐ฅ๐ฅ๐ฅ
BรI TแบฌP Bแป TRแปข TIแบพNG ANH LแปP 8 - Cแบข NฤM - FRIENDS PLUS - NฤM HแปC 2023-2024 (B...
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(๐๐๐ ๐๐๐) (๐๐๐ฌ๐ฌ๐จ๐ง ๐)-๐๐ซ๐๐ฅ๐ข๐ฆ๐ฌ
๐๐ข๐ฌ๐๐ฎ๐ฌ๐ฌ ๐ญ๐ก๐ ๐๐๐ ๐๐ฎ๐ซ๐ซ๐ข๐๐ฎ๐ฅ๐ฎ๐ฆ ๐ข๐ง ๐ญ๐ก๐ ๐๐ก๐ข๐ฅ๐ข๐ฉ๐ฉ๐ข๐ง๐๐ฌ:
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๐๐ฑ๐ฉ๐ฅ๐๐ข๐ง ๐ญ๐ก๐ ๐๐๐ญ๐ฎ๐ซ๐ ๐๐ง๐ ๐๐๐จ๐ฉ๐ ๐จ๐ ๐๐ง ๐๐ง๐ญ๐ซ๐๐ฉ๐ซ๐๐ง๐๐ฎ๐ซ:
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- 1. Course Day Time Faculty Name CS-Exe1-Tax M/W/F 7.30 am to 9.30 am CA Pradeep Pandey CS-Exe1-GenCommLaw M/W/F 9.30 Am to 11.00 Am CS Simranjeet Singh CS-Exe1-ComA/cCosting M/W/F 11.00 am to 12.30 pm CA Bhupesh Anand Package for Executive Module I = Rs. 16000 CS-Exe2-ComLaw T/T/S 8.00 am to 9.30 am CS Simranjeet Singh CS-Exe2-ELIL T/T/S 10.00 am to 11.30 pm CS Simranjeet Singh CS-Exe2-SecLaw T/T/S 11.30 pm to 1.00 pm CS Simranjeet Singh Package for Executive Module II = Rs. 12000 CS-Prof2-FM Batch 1 M/W/F 1.00 pm to 4.00 pm CA Bhupesh Anand CS-Prof2-FM Batch 2 S/S 4.30 pm to 7.00 pm Sat, 10.30 am to 2.00 pm Sun CA Bhupesh Anand CS-Prof2-CorpRes Batch 1 S/S 1.00 pm to 4.00 pm Sat, 8.00 am to 10.30 pm Sun CS Simranjeet Singh CS-Prof2-CorpRes Batch 2 M/W/F 4:30 pm to 7:30 pm CS Simranjeet Singh Package for Professional Module II = Rs. 10000 CS-Prof3-IDT S/S 1.30pm to 4.30 pm Sat, 2.30 pm to 5.30 pm Sun CA KSP CS-Prof3-DT&IntlTax T/T 4.00 pm to 7.00 pm CA Satish Mangal Package for Professional Module III = Rs. 8000 Confidential Page 1