# Financial accounting

- Institution: IIT Mandi
- Department: Management
- Teacher: Prof. Puran Singh
- Level: Undergraduate
- Language: English
- Subjects: Business and management
- Source: [NPTEL](https://nptel.ac.in/courses/110106147)
- Licence: [CC BY-NC-SA](https://nptel.ac.in/faq) (Non-commercial use only.)
- Syllabus: [at the source](https://nptel.ac.in/courses/110106147)
- Who can watch: Tweens profiles and older (sources give no ratings; placed by Invisible Network from the source's own words)

## Lectures

1. [1.1 Introduction to Financial Accounting](https://invisiblenetwork.ai/learn/nptel/110106147/086e294f56a9) (Video)
2. [1.2 Company form of business](https://invisiblenetwork.ai/learn/nptel/110106147/09e9203f8b1e) (Video)
3. [1.3 Accounting as an information system](https://invisiblenetwork.ai/learn/nptel/110106147/fba6b6d71cd3) (Video)
4. [1.4 Key accounting terms I](https://invisiblenetwork.ai/learn/nptel/110106147/5f308c52a3d1) (Video)
5. [1.4 Key accounting terms II](https://invisiblenetwork.ai/learn/nptel/110106147/60bfe83c713b) (Video)
6. [1.5 Tutorial - Key accounting terms](https://invisiblenetwork.ai/learn/nptel/110106147/597373bab34a) (Video)
7. [1.6 Accounting Equation](https://invisiblenetwork.ai/learn/nptel/110106147/1704f6b923b8) (Video)
8. [1.7 Walkthrough of Balance Sheet I](https://invisiblenetwork.ai/learn/nptel/110106147/b756c18c5ecf) (Video)
9. [1.8 Walkthrough of Balance Sheet II](https://invisiblenetwork.ai/learn/nptel/110106147/aa6f882a4e87) (Video)
10. [1.9 Walkthrough of Balance Sheet III](https://invisiblenetwork.ai/learn/nptel/110106147/c59145c39669) (Video)
11. [1.10 Walkthrough of Income Statement I](https://invisiblenetwork.ai/learn/nptel/110106147/e09954bfe26c) (Video)
12. [1.11 Generally Accepted Accounting Principles I](https://invisiblenetwork.ai/learn/nptel/110106147/ead06995a260) (Video)
13. [1.12 Generally Accepted Accounting Principles II](https://invisiblenetwork.ai/learn/nptel/110106147/ac2be5141acc) (Video)
14. [2.0. Recap and way forward](https://invisiblenetwork.ai/learn/nptel/110106147/4e5441a328cc) (Video)
15. [2.1 Types of Accounts](https://invisiblenetwork.ai/learn/nptel/110106147/99f2a58c168c) (Video)
16. [2.2 Tutorial - Types of Accounts (Part I)](https://invisiblenetwork.ai/learn/nptel/110106147/59d337dab75a) (Video)
17. [2.2 Tutorial - Types of Accounts (Part II)](https://invisiblenetwork.ai/learn/nptel/110106147/cae7c9f6a4d6) (Video)
18. [2.3 Debit and Credit](https://invisiblenetwork.ai/learn/nptel/110106147/8d063a5d9a6f) (Video)
19. [2.4 Tutorial - Debit and Credit](https://invisiblenetwork.ai/learn/nptel/110106147/b785ee4b0ba0) (Video)
20. [2.5 Rules of debit and credit](https://invisiblenetwork.ai/learn/nptel/110106147/ea180c5f4211) (Video)
21. [2.6 Entering transactions in Journal (Part I)](https://invisiblenetwork.ai/learn/nptel/110106147/8c5f0fbeebdb) (Video)
22. [2.6 Entering transactions in Journal (Part II)](https://invisiblenetwork.ai/learn/nptel/110106147/9aa14aed1d96) (Video)
23. [2.6 Entering transactions in Journal (Part III)](https://invisiblenetwork.ai/learn/nptel/110106147/95d3c951270f) (Video)
24. [2.7 Tutorial - Entering transactions in Journal I (Part I)](https://invisiblenetwork.ai/learn/nptel/110106147/ab35377f5f63) (Video)
25. [2.7 Tutorial - Entering transactions in Journal I (Part II)](https://invisiblenetwork.ai/learn/nptel/110106147/3b595d1fc089) (Video)
26. [2.7 Tutorial - Entering transactions in Journal I (Part III)](https://invisiblenetwork.ai/learn/nptel/110106147/13091dc16e62) (Video)
27. [2.8 Key Trends in Journalizing](https://invisiblenetwork.ai/learn/nptel/110106147/3771747641ca) (Video)
28. [2.9 Journalizing complex transactions](https://invisiblenetwork.ai/learn/nptel/110106147/d8a7b46e8c4b) (Video)
29. [2.10 Practice Problem I](https://invisiblenetwork.ai/learn/nptel/110106147/92791b85a7ff) (Video)
30. [2.11 Practice Problem II](https://invisiblenetwork.ai/learn/nptel/110106147/b1985d4800f2) (Video)
31. [2.12 Practice Problem III](https://invisiblenetwork.ai/learn/nptel/110106147/db8c8bdad618) (Video)
32. [2.13 Summary](https://invisiblenetwork.ai/learn/nptel/110106147/0c2fca149eb8) (Video)
33. [3. Recap and way forward](https://invisiblenetwork.ai/learn/nptel/110106147/3baf2e45fb9f) (Video)
34. [3.1 Introduction to Ledger](https://invisiblenetwork.ai/learn/nptel/110106147/2040bb3cb074) (Video)
35. [3.2 Process of Ledger Posting (Part 1)](https://invisiblenetwork.ai/learn/nptel/110106147/44e3da5bd29f) (Video)
36. [3.2 Process of Ledger Posting (Part 2)](https://invisiblenetwork.ai/learn/nptel/110106147/c76a36039e46) (Video)
37. [3.2 Process of Ledger Posting (Part 3)](https://invisiblenetwork.ai/learn/nptel/110106147/0c8a2ae8b9c0) (Video)
38. [3.3 Balancing the Accounts](https://invisiblenetwork.ai/learn/nptel/110106147/bfc3b56d7aa4) (Video)
39. [3.4 Debit and Credit Balances](https://invisiblenetwork.ai/learn/nptel/110106147/e77d625246ad) (Video)
40. [3.5 Tutorial - Identifying balances (Part 1)](https://invisiblenetwork.ai/learn/nptel/110106147/56eb6f7a50ad) (Video)
41. [3.5 Tutorial - Identifying balances (Part 2)](https://invisiblenetwork.ai/learn/nptel/110106147/7d606e722753) (Video)
42. [3.5 Tutorial - Identifying balances (Part 3)](https://invisiblenetwork.ai/learn/nptel/110106147/14ec2232d8b8) (Video)
43. [3.5 Tutorial - Identifying balances (Part 4)](https://invisiblenetwork.ai/learn/nptel/110106147/a40cf80175f7) (Video)
44. [3.8 Practice Problem I](https://invisiblenetwork.ai/learn/nptel/110106147/5827defa6f82) (Video)
45. [3.8 Practice Problem II](https://invisiblenetwork.ai/learn/nptel/110106147/e44b1b4e1852) (Video)
46. [3.8 Practice Problem III](https://invisiblenetwork.ai/learn/nptel/110106147/c92dd154bade) (Video)
47. [4.0 Recap and way forward](https://invisiblenetwork.ai/learn/nptel/110106147/b12026d23548) (Video)
48. [4.1 Introduction to Trial Balance](https://invisiblenetwork.ai/learn/nptel/110106147/9169e686c4f8) (Video)
49. [4.2 Preparation of Trial Balance](https://invisiblenetwork.ai/learn/nptel/110106147/15f9149943ef) (Video)
50. [4.3 Practice Problem 1](https://invisiblenetwork.ai/learn/nptel/110106147/ea89001b77fd) (Video)
51. [4.4 Practice Problem 2](https://invisiblenetwork.ai/learn/nptel/110106147/62aff498b546) (Video)
52. [4.5 Errors in Trial Balance](https://invisiblenetwork.ai/learn/nptel/110106147/bfce3330f287) (Video)
53. [5.0 Recap and way forward](https://invisiblenetwork.ai/learn/nptel/110106147/e369577bd9fa) (Video)
54. [5.1 Introduction to Final Accounts](https://invisiblenetwork.ai/learn/nptel/110106147/5522435b6503) (Video)
55. [5.2 Tutorial - Identifying direct and indirect expenses](https://invisiblenetwork.ai/learn/nptel/110106147/4cc7702abd37) (Video)
56. [5.3 Tutorial - Mapping operating and non operating items to direct and indirect items](https://invisiblenetwork.ai/learn/nptel/110106147/46f730fd950b) (Video)
57. [5.4 Preparation of Final Accounts](https://invisiblenetwork.ai/learn/nptel/110106147/69567e6e4ab9) (Video)
58. [5.5 Tutorial - Preparation of Final Accounts](https://invisiblenetwork.ai/learn/nptel/110106147/af63a53d8dad) (Video)
59. [5.6 Tutorial - Preparation of Trading Account](https://invisiblenetwork.ai/learn/nptel/110106147/39518994c4b3) (Video)
60. [5.7 Tutorial - Preparation of P&L Account](https://invisiblenetwork.ai/learn/nptel/110106147/0f22a55c60e0) (Video)
61. [5.8 Tutorial - Preparation of Balance Sheet](https://invisiblenetwork.ai/learn/nptel/110106147/b2bbfcbf33fb) (Video)
62. [5.9 Practice Problem](https://invisiblenetwork.ai/learn/nptel/110106147/94b634ca7185) (Video)
63. [5.10 Adjustments in Final Accounts](https://invisiblenetwork.ai/learn/nptel/110106147/6cce0bb91f8e) (Video)
64. [5.11 Transactions to be adjusted in Final Accounts (part 1)](https://invisiblenetwork.ai/learn/nptel/110106147/088b1f85151a) (Video)
65. [5.11 Transactions to be adjusted in Final Accounts (part 2)](https://invisiblenetwork.ai/learn/nptel/110106147/e8f44ea1b20e) (Video)
66. [5.12 Tutorial - Adjustments in Final Accounts](https://invisiblenetwork.ai/learn/nptel/110106147/6a96b0f792c5) (Video)
67. [5.13 Tutorial -Calculating Cost of Goods Sold](https://invisiblenetwork.ai/learn/nptel/110106147/9a8e6110bc5c) (Video)
68. [5.14 Tutorial -Outstanding Expenses](https://invisiblenetwork.ai/learn/nptel/110106147/7e7ce278823c) (Video)
69. [5.15 Tutorial - Prepaid Expenses](https://invisiblenetwork.ai/learn/nptel/110106147/31ff1232ebc4) (Video)
70. [5.16 Validating the learning - Balance Sheet](https://invisiblenetwork.ai/learn/nptel/110106147/dc5fe9258433) (Video)
71. [5.17 Validating the learning - Income Statement](https://invisiblenetwork.ai/learn/nptel/110106147/a01f8f5388ed) (Video)
72. [6.0 Recap and way forward](https://invisiblenetwork.ai/learn/nptel/110106147/39a750449d2a) (Video)
73. [6.1 Introduction to Financial Statement Analysis](https://invisiblenetwork.ai/learn/nptel/110106147/34e7d6989b46) (Video)
74. [6.2 Liquidity Ratios](https://invisiblenetwork.ai/learn/nptel/110106147/cad34cbaddcd) (Video)
75. [6.3 Tutorial - Liquidity Ratios](https://invisiblenetwork.ai/learn/nptel/110106147/f67693a15e6d) (Video)
76. [6.4 Solvency Ratios](https://invisiblenetwork.ai/learn/nptel/110106147/837e28ac157e) (Video)
77. [6.5 Tutorial - Solvency Ratios](https://invisiblenetwork.ai/learn/nptel/110106147/bfe554838294) (Video)
78. [6.6 Profitability Ratios](https://invisiblenetwork.ai/learn/nptel/110106147/57dc030ec68e) (Video)
79. [6.7 Tutorial - Profitability Ratios (Part 1)](https://invisiblenetwork.ai/learn/nptel/110106147/c97810be9d12) (Video)
80. [6.7 Tutorial - Profitability Ratios (Part 2)](https://invisiblenetwork.ai/learn/nptel/110106147/00b529e9a8f5) (Video)
81. [6.8 Efficiency Ratios](https://invisiblenetwork.ai/learn/nptel/110106147/06e916bfb792) (Video)
82. [6.9 Tutorial - Efficiency Ratios](https://invisiblenetwork.ai/learn/nptel/110106147/4715b2ac378e) (Video)
83. [6.10 Validating the learning - Walkthrough of RIL's Annual Report](https://invisiblenetwork.ai/learn/nptel/110106147/f0f0dcbdf14f) (Video)
84. [6.11 Online Resources for Financial Analysis](https://invisiblenetwork.ai/learn/nptel/110106147/15fbbe77d38f) (Video)
85. [6.12 Practice Problem: Liquidity Position](https://invisiblenetwork.ai/learn/nptel/110106147/36b3b84219b4) (Video)
86. [6.13 Practice Problem – Solvency Position](https://invisiblenetwork.ai/learn/nptel/110106147/cd2653464cc6) (Video)
87. [6.14 Practice Problem - Profitability Position](https://invisiblenetwork.ai/learn/nptel/110106147/5f289ad8e34f) (Video)
88. [6.15 Practice Problem - Profitability Position](https://invisiblenetwork.ai/learn/nptel/110106147/f292fb1b42a6) (Video)
89. [6.16 Practice Problem – Interpretation of Ratios](https://invisiblenetwork.ai/learn/nptel/110106147/e474b7d739fc) (Video)
90. [6.17 Practice Problem – Arithmetic problems](https://invisiblenetwork.ai/learn/nptel/110106147/32fea94a8f9c) (Video)
91. [7.0 Recap and way forward](https://invisiblenetwork.ai/learn/nptel/110106147/9238f35005f3) (Video)
92. [7.1 Types of Cash Flows](https://invisiblenetwork.ai/learn/nptel/110106147/7c14b4edd356) (Video)
93. [7.2 Tutorial - Types of Cash Flows](https://invisiblenetwork.ai/learn/nptel/110106147/5a098d410ceb) (Video)
94. [7.3 Walkthough of Cash Flow Statement of RIL](https://invisiblenetwork.ai/learn/nptel/110106147/c8d7f74d2902) (Video)
95. [7.4 Profit and Loss Appropriation Account](https://invisiblenetwork.ai/learn/nptel/110106147/d6bd19ea4f8e) (Video)
96. [7.5 Cash Flows from Operating Activities (Part I)](https://invisiblenetwork.ai/learn/nptel/110106147/69c14692b296) (Video)
97. [7.5 Cash Flows from Operating Activities (Part 2)](https://invisiblenetwork.ai/learn/nptel/110106147/c08ff960aeb2) (Video)
98. [7.6 Tutorial - Changes in working capital](https://invisiblenetwork.ai/learn/nptel/110106147/473a1547f36a) (Video)
99. [7.7 Tutorial - Cash Flows from Operating Activities (Part 1)](https://invisiblenetwork.ai/learn/nptel/110106147/56fba740e74e) (Video)
100. [7.8 Tutorial - Cash Flows from Operating Activities (Part 2)](https://invisiblenetwork.ai/learn/nptel/110106147/f2dc4b8e56fc) (Video)
101. [7.9 Cash Flows from Investing Activities](https://invisiblenetwork.ai/learn/nptel/110106147/e15a9af769d4) (Video)
102. [7.10: Tutorial - Cash Flows from Investing Activities](https://invisiblenetwork.ai/learn/nptel/110106147/47b1f7897ca5) (Video)
103. [7.11 Cash Flows from Financing Activities](https://invisiblenetwork.ai/learn/nptel/110106147/72d53f219719) (Video)
104. [7.12 Tutorial - Cash Flows from Financing Activities](https://invisiblenetwork.ai/learn/nptel/110106147/7ea50389745f) (Video)
105. [7.13 Preparing Cash Flow Statement](https://invisiblenetwork.ai/learn/nptel/110106147/ffdcc6917717) (Video)
106. [7.14 Identifying hidden information (Part 1)](https://invisiblenetwork.ai/learn/nptel/110106147/efceb7b78828) (Video)
107. [7.14 Identifying hidden information (Part 2)](https://invisiblenetwork.ai/learn/nptel/110106147/df0850b493e4) (Video)
108. [7.14 Identifying hidden information (Part 3)](https://invisiblenetwork.ai/learn/nptel/110106147/c13c5f8d65fe) (Video)
109. [7.15 Practice Problem (Part 1)](https://invisiblenetwork.ai/learn/nptel/110106147/78247aa7204e) (Video)
110. [7.15 Practice Problem (Part 2)](https://invisiblenetwork.ai/learn/nptel/110106147/bcb40bc12239) (Video)
111. [8.1 Need of Break Even Analysis](https://invisiblenetwork.ai/learn/nptel/110106147/08c9f8f1b6f2) (Video)
112. [8.2 Understanding the nature of costs8 2](https://invisiblenetwork.ai/learn/nptel/110106147/0ee68bd073d6) (Video)
113. [8.3 Contribution Margin](https://invisiblenetwork.ai/learn/nptel/110106147/62ed455256d4) (Video)
114. [8.4 Tutorial - Contribution](https://invisiblenetwork.ai/learn/nptel/110106147/ed0d95e93b85) (Video)
115. [8.5 Break Even Point](https://invisiblenetwork.ai/learn/nptel/110106147/665e5b525275) (Video)
116. [8.6 Tutorial - Break Even Point](https://invisiblenetwork.ai/learn/nptel/110106147/d8c78d8cdcb0) (Video)
117. [8.7 Tutorial - Break Even Point](https://invisiblenetwork.ai/learn/nptel/110106147/a6c6aab3a132) (Video)
118. [8.8 Visualizing the Break Even Point](https://invisiblenetwork.ai/learn/nptel/110106147/a75a603b82bd) (Video)
119. [8.9 Tutorial - Break Even Analysis](https://invisiblenetwork.ai/learn/nptel/110106147/b811aa94921d) (Video)
120. [8.10 Case - Break Even Analysis](https://invisiblenetwork.ai/learn/nptel/110106147/dcd9d4672c08) (Video)
121. [9.1 Introduction to Inventory Management](https://invisiblenetwork.ai/learn/nptel/110106147/1f3e4b984650) (Video)
122. [9.2 Economic Order Quantity](https://invisiblenetwork.ai/learn/nptel/110106147/302985459af2) (Video)
123. [9.3 ABC Analysis](https://invisiblenetwork.ai/learn/nptel/110106147/534a44c5e7eb) (Video)
124. [9.4 Methods of stock valuation"](https://invisiblenetwork.ai/learn/nptel/110106147/2b8bffb2ab45) (Video)