Financial Accounting

Financial Accounting

NPTEL-NOC IITM via YouTube Direct link

5.2 Tutorial - Identifying direct and indirect expenses

53 of 121

53 of 121

5.2 Tutorial - Identifying direct and indirect expenses

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Classroom Contents

Financial Accounting

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  1. 1 Introduction to the course - Financial Accounting
  2. 2 1.1 Introduction to Financial Accounting
  3. 3 1.2 Company form of business
  4. 4 1.3 Accounting as an information system
  5. 5 1.4 Key accounting terms I
  6. 6 1.4 Key accounting terms II
  7. 7 1.5 Tutorial - Key accounting terms
  8. 8 1.6 Accounting Equation
  9. 9 1.7 Walkthrough of Balance Sheet I
  10. 10 1.8 Walkthrough of Balance Sheet II
  11. 11 1.9 Walkthrough of Balance Sheet III
  12. 12 1.10 Walkthrough of Income Statement I
  13. 13 1.11 Generally Accepted Accounting Principles I
  14. 14 1.12 Generally Accepted Accounting Principles II
  15. 15 2.0. Recap and way forward
  16. 16 2.1 Types of Accounts
  17. 17 2.2 Tutorial - Types of Accounts (Part I)
  18. 18 2.2 Tutorial - Types of Accounts (Part II)
  19. 19 2.3 Debit and Credit
  20. 20 2.4 Tutorial - Debit and Credit
  21. 21 2.5 Rules of debit and credit
  22. 22 2.6 Entering transactions in Journal (Part I)
  23. 23 2.6 Entering transactions in Journal (Part II)
  24. 24 2.6 Entering transactions in Journal (Part III)
  25. 25 2.7 Tutorial - Entering transactions in Journal I (Part I)
  26. 26 2.7 Tutorial - Entering transactions in Journal I (Part II)
  27. 27 2.7 Tutorial - Entering transactions in Journal I (Part III)
  28. 28 2.8 Key Trends in Journalizing
  29. 29 2.9 Journalizing complex transactions
  30. 30 2.10 Practice Problem I
  31. 31 3. Recap and way forward
  32. 32 3.1 Introduction to Ledger
  33. 33 3.2 Process of Ledger Posting (Part 1)
  34. 34 3.2 Process of Ledger Posting (Part 2)
  35. 35 3.2 Process of Ledger Posting (Part 3)
  36. 36 3.3 Balancing the Accounts
  37. 37 3.4 Debit and Credit Balances
  38. 38 3.5 Tutorial - Identifying balances (Part 1)
  39. 39 3.5 Tutorial - Identifying balances (Part 2)
  40. 40 3.5 Tutorial - Identifying balances (Part 3)
  41. 41 3.5 Tutorial - Identifying balances (Part 4)
  42. 42 3.8 Practice Problem I
  43. 43 3.8 Practice Problem II
  44. 44 3.8 Practice Problem III
  45. 45 4.0 Recap and way forward
  46. 46 4.1 Introduction to Trial Balance
  47. 47 4.2 Preparation of Trial Balance
  48. 48 4.3 Practice Problem 1
  49. 49 4.4 Practice Problem 2
  50. 50 4.5 Errors in Trial Balance
  51. 51 5.0 Recap and way forward
  52. 52 5.1 Introduction to Final Accounts
  53. 53 5.2 Tutorial - Identifying direct and indirect expenses
  54. 54 5.3 Tutorial - Mapping operating and non operating items to direct and indirect items
  55. 55 5.4 Preparation of Final Accounts
  56. 56 5.5 Tutorial - Preparation of Final Accounts
  57. 57 5.6 Tutorial - Preparation of Trading Account
  58. 58 5.7 Tutorial - Preparation of P&L Account
  59. 59 5.8 Tutorial - Preparation of Balance Sheet
  60. 60 5.9 Practice Problem
  61. 61 5.10 Adjustments in Final Accounts
  62. 62 5.11 Transactions to be adjusted in Final Accounts (part 1)
  63. 63 5.11 Transactions to be adjusted in Final Accounts (part 2)
  64. 64 5.12 Tutorial - Adjustments in Final Accounts
  65. 65 5.13 Tutorial -Calculating Cost of Goods Sold
  66. 66 5.14 Tutorial -Outstanding Expenses
  67. 67 5.15 Tutorial - Prepaid Expenses
  68. 68 5.16 Validating the learning - Balance Sheet
  69. 69 5.17 Validating the learning - Income Statement
  70. 70 6.0 Recap and way forward
  71. 71 6.1 Introduction to Financial Statement Analysis
  72. 72 6.2 Liquidity Ratios
  73. 73 6.3 Tutorial - Liquidity Ratios
  74. 74 6.4 Solvency Ratios
  75. 75 6.5 Tutorial - Solvency Ratios
  76. 76 6.6 Profitability Ratios
  77. 77 6.7 Tutorial - Profitability Ratios (Part 1)
  78. 78 6.7 Tutorial - Profitability Ratios (Part 2)
  79. 79 6.8 Efficiency Ratios
  80. 80 6.9 Tutorial - Efficiency Ratios
  81. 81 6.10 Validating the learning - Walkthrough of RIL's Annual Report
  82. 82 6.11 Online Resources for Financial Analysis
  83. 83 6.12 Practice Problem: Liquidity Position
  84. 84 6.13 Practice Problem – Solvency Position
  85. 85 6.14 Practice Problem - Profitability Position
  86. 86 6.15 Practice Problem - Profitability Position
  87. 87 6.16 Practice Problem – Interpretation of Ratios
  88. 88 6.17 Practice Problem – Arithmetic problems
  89. 89 7.0 Recap and way forward
  90. 90 7.1 Types of Cash Flows
  91. 91 7.2 Tutorial - Types of Cash Flows
  92. 92 7.3 Walkthough of Cash Flow Statement of RIL
  93. 93 7.4 Profit and Loss Appropriation Account
  94. 94 7.5 Cash Flows from Operating Activities (Part I)
  95. 95 7.5 Cash Flows from Operating Activities (Part 2)
  96. 96 7.6 Tutorial - Changes in working capital
  97. 97 7.7 Tutorial - Cash Flows from Operating Activities (Part 1)
  98. 98 7.9 Cash Flows from Investing Activities
  99. 99 7.10: Tutorial - Cash Flows from Investing Activities
  100. 100 7.11 Cash Flows from Financing Activities
  101. 101 7.12 Tutorial - Cash Flows from Financing Activities
  102. 102 7.13 Preparing Cash Flow Statement
  103. 103 7.14 Identifying hidden information (Part 1)
  104. 104 7.14 Identifying hidden information (Part 2)
  105. 105 7.14 Identifying hidden information (Part 3)
  106. 106 7.15 Practice Problem (Part 1)
  107. 107 7.15 Practice Problem (Part 2)
  108. 108 8.1 Need of Break Even Analysis
  109. 109 8.2 Understanding the nature of costs8 2
  110. 110 8.3 Contribution Margin
  111. 111 8.4 Tutorial - Contribution
  112. 112 8.5 Break Even Point
  113. 113 8.6 Tutorial - Break Even Point
  114. 114 8.7 Tutorial - Break Even Point
  115. 115 8.8 Visualizing the Break Even Point
  116. 116 8.9 Tutorial - Break Even Analysis
  117. 117 8.10 Case - Break Even Analysis
  118. 118 9.1 Introduction to Inventory Management
  119. 119 9.2 Economic Order Quantity
  120. 120 9.3 ABC Analysis
  121. 121 9.4 Methods of stock valuation"

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