Course110106147124 lectures
Financial accounting
Prof. Puran Singh · IIT Mandi
Lectures
Week 4
- 1.1 Introduction to Financial Accounting
- 1.2 Company form of business
- 1.3 Accounting as an information system
- 1.4 Key accounting terms I
- 1.4 Key accounting terms II
- 1.5 Tutorial - Key accounting terms
- 1.6 Accounting Equation
week-02
- 1.7 Walkthrough of Balance Sheet I
- 1.8 Walkthrough of Balance Sheet II
- 1.9 Walkthrough of Balance Sheet III
- 1.10 Walkthrough of Income Statement I
- 1.11 Generally Accepted Accounting Principles I
- 1.12 Generally Accepted Accounting Principles II
- 2.0. Recap and way forward
- 2.1 Types of Accounts
- 2.2 Tutorial - Types of Accounts (Part I)
- 2.2 Tutorial - Types of Accounts (Part II)
week-03
- 2.3 Debit and Credit
- 2.4 Tutorial - Debit and Credit
- 2.5 Rules of debit and credit
- 2.6 Entering transactions in Journal (Part I)
- 2.6 Entering transactions in Journal (Part II)
- 2.6 Entering transactions in Journal (Part III)
week-04
- 2.7 Tutorial - Entering transactions in Journal I (Part I)
- 2.7 Tutorial - Entering transactions in Journal I (Part II)
- 2.7 Tutorial - Entering transactions in Journal I (Part III)
- 2.8 Key Trends in Journalizing
- 2.9 Journalizing complex transactions
- 2.10 Practice Problem I
- 2.11 Practice Problem II
- 2.12 Practice Problem III
- 2.13 Summary
week-05
- 3. Recap and way forward
- 3.1 Introduction to Ledger
- 3.2 Process of Ledger Posting (Part 1)
- 3.2 Process of Ledger Posting (Part 2)
- 3.2 Process of Ledger Posting (Part 3)
- 3.3 Balancing the Accounts
- 3.4 Debit and Credit Balances
- 3.5 Tutorial - Identifying balances (Part 1)
- 3.5 Tutorial - Identifying balances (Part 2)
- 3.5 Tutorial - Identifying balances (Part 3)
- 3.5 Tutorial - Identifying balances (Part 4)
- 3.8 Practice Problem I
- 3.8 Practice Problem II
- 3.8 Practice Problem III
week-06
- 4.0 Recap and way forward
- 4.1 Introduction to Trial Balance
- 4.2 Preparation of Trial Balance
- 4.3 Practice Problem 1
- 4.4 Practice Problem 2
- 4.5 Errors in Trial Balance
- 5.0 Recap and way forward
- 5.1 Introduction to Final Accounts
- 5.2 Tutorial - Identifying direct and indirect expenses
- 5.3 Tutorial - Mapping operating and non operating items to direct and indirect items
- 5.4 Preparation of Final Accounts
- 5.5 Tutorial - Preparation of Final Accounts
- 5.6 Tutorial - Preparation of Trading Account
- 5.7 Tutorial - Preparation of P&L Account
- 5.8 Tutorial - Preparation of Balance Sheet
- 5.9 Practice Problem
week-07
- 5.10 Adjustments in Final Accounts
- 5.11 Transactions to be adjusted in Final Accounts (part 1)
- 5.11 Transactions to be adjusted in Final Accounts (part 2)
- 5.12 Tutorial - Adjustments in Final Accounts
- 5.13 Tutorial -Calculating Cost of Goods Sold
- 5.14 Tutorial -Outstanding Expenses
- 5.15 Tutorial - Prepaid Expenses
- 5.16 Validating the learning - Balance Sheet
- 5.17 Validating the learning - Income Statement
week-08
- 6.0 Recap and way forward
- 6.1 Introduction to Financial Statement Analysis
- 6.2 Liquidity Ratios
- 6.3 Tutorial - Liquidity Ratios
- 6.4 Solvency Ratios
- 6.5 Tutorial - Solvency Ratios
- 6.6 Profitability Ratios
- 6.7 Tutorial - Profitability Ratios (Part 1)
- 6.7 Tutorial - Profitability Ratios (Part 2)
- 6.8 Efficiency Ratios
- 6.9 Tutorial - Efficiency Ratios
week-09
- 6.10 Validating the learning - Walkthrough of RIL's Annual Report
- 6.11 Online Resources for Financial Analysis
- 6.12 Practice Problem: Liquidity Position
- 6.13 Practice Problem – Solvency Position
- 6.14 Practice Problem - Profitability Position
- 6.15 Practice Problem - Profitability Position
- 6.16 Practice Problem – Interpretation of Ratios
- 6.17 Practice Problem – Arithmetic problems
week-10
- 7.0 Recap and way forward
- 7.1 Types of Cash Flows
- 7.2 Tutorial - Types of Cash Flows
- 7.3 Walkthough of Cash Flow Statement of RIL
- 7.4 Profit and Loss Appropriation Account
- 7.5 Cash Flows from Operating Activities (Part I)
- 7.5 Cash Flows from Operating Activities (Part 2)
- 7.6 Tutorial - Changes in working capital
- 7.7 Tutorial - Cash Flows from Operating Activities (Part 1)
- 7.8 Tutorial - Cash Flows from Operating Activities (Part 2)
week-11
- 7.9 Cash Flows from Investing Activities
- 7.10: Tutorial - Cash Flows from Investing Activities
- 7.11 Cash Flows from Financing Activities
- 7.12 Tutorial - Cash Flows from Financing Activities
- 7.13 Preparing Cash Flow Statement
- 7.14 Identifying hidden information (Part 1)
- 7.14 Identifying hidden information (Part 2)
- 7.14 Identifying hidden information (Part 3)
- 7.15 Practice Problem (Part 1)
- 7.15 Practice Problem (Part 2)
week-12
- 8.1 Need of Break Even Analysis
- 8.2 Understanding the nature of costs8 2
- 8.3 Contribution Margin
- 8.4 Tutorial - Contribution
- 8.5 Break Even Point
- 8.6 Tutorial - Break Even Point
- 8.7 Tutorial - Break Even Point
- 8.8 Visualizing the Break Even Point
- 8.9 Tutorial - Break Even Analysis
- 8.10 Case - Break Even Analysis
- 9.1 Introduction to Inventory Management
- 9.2 Economic Order Quantity
- 9.3 ABC Analysis
- 9.4 Methods of stock valuation"
Syllabus and materials
At NPTEL, as the course publishes them.
Credits and licence
- Institution
- IIT Mandi
- Department
- Management
- Teacher
- Prof. Puran Singh
- Level
- Undergraduate
- Language
- English
- Subjects
- Business and management
- Source
- NPTEL
- Licence
- CC BY-NC-SA, as NPTEL states it. Non-commercial use only. NPTEL's terms
- Attribution
- NPTEL states: "Distributed under Creative Commons Attribution-ShareAlike / CC BY - NC - SA", beside a BY-NC-SA badge. Coordinated by IIT Madras.
- Who can watch
- NPTEL gives no rating. Invisible Network shows it to Tweens profiles and older, judged from what the source says about it. How courses are placed
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