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Intermediate Accounting

Categories: Accounting, BBA 2nd Year

Course Content

Chapter-1 The Review of Accounting Principles and Presentation of Financial Statements

  • Class Brief
    18:03
  • Class-1 Requiremnet 1-6
    12:31
  • Class-2 Requirements 7-19
    14:11
  • Class-3 Requirements 20-21
    18:51
  • Class-4 Requirements 22-23
    00:00
  • Class-5 Requirements 24
    00:00
  • Class-6 Requirements 25-26
    00:00
  • Class-7 Requirements 27-29
    00:00
  • Adjustement Brief Extra
    00:00
  • Class-8 Requirements 30-31
    00:00

Chapter-2 Plant Assets, Natural Resources, and Intangible Assets
Requirements under IAS 16 Property, Plant and Equipment, IAS 38 Intangible Assets, IFRS 6 Exploration for and Evaluation of Mineral Resources and IAS 36 Impairment of Assets. Acquisition and valuation of Plant Assets–The nature of Depreciation in Accounting–Cost allocation versus valuation, Depreciation and Cash Flows; Extension of Plant Assets and its effects on Depreciation. Depreciation Methods–Recording of depreciation; Disposition of Plant assets; Natural Resources–Acquisition cost, Depletion; Intangible Assets–Amortization of Intangibles;

Chapter-3 Accounting for Investments
: Requirements under IAS 40 Investment Property, IFRS 9 Financial Instruments and IAS 39 Financial Instruments: Recognition and Measurement Investment in Debt Security- Held-to- Maturity Securities, Available-for-sale Securities, Trading Securities. Investment in Equity Securities-Fair Value Method, Equity Method. Other reporting Issues-financial Statement Presentation, Impairment of value, transfers between Categories, Fair Value Controversy.

Chapter-4 Current Liabilities and Contingencies
Different Types of Current Liabilities, Contingencies-Gain Contingencies-Loss Contingencies. Presentation of Current Liabilities and Contingencies. IAS 37 Provisions, Contingent liabilities and Contingent Assets

Chapter-5 Accounting for Long Term Liabilities
Bond: Nature, Recording at issue, Determining interest–Effective interest method, Zero-coupon bond, Bonds sold at premium or discount; Long-term Notes; Convertible Bonds; Other long-term liabilities; Requirements under IFRS 9 and IAS 39.

Chapter- 6.1 Partnership Accounting- Admission
Basic features of Partnership Accounting–Changes in Partnership structure: Admission & Retirement: Treatment of goodwill, revaluation of assets and liabilities.

Chapter- 6.2 Partnership Accounting- Retirement
Basic features of Partnership Accounting–Changes in Partnership structure: Admission & Retirement: Treatment of goodwill, revaluation of assets and liabilities.

Chapter-7 Preparation of Cash Flow Statement
Purpose of Cash Flow Statement–Types of Cash Flows: Operating activities, Investing activities, and Financing activities–Preparation of Cash Flow Statement: Direct and Indirect methods–Analysis of Cash Flow Statement

Chapter-8 Preparation of Value Added Statement
Purpose and format–Preparation of value added statement.

Chapter-9 Accounting Aspect of VAT(Value Added Tax)
Preparation of different statements (Purchase Account Book, Sales Account Book, Invoice Book and Account Current) under the VAT laws, Accounting Treatment of VAT at Purchase, Sales, Withholding, Treasury Deposit, Tax Credit and Tax Refund or Adjustment through Account Current.

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