Course Content
Syllabus, Recommended Books, Paper Pattern & Past Papers
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Recommended Books for FFA
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Past Papers
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Syllabus
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Paper Structure for FFA
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PRC
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All Lecture Document with Links of Lectures and Handouts
Introduction to Financial Accounting
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What is Financial Accounting?
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Basic Terms of Financial Accounting
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Basic Terms of Financial Accounting
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Accounting Equation
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Accounting Equation
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Accounting Equation
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Rules of Debit & Credit and Analysis of Transaction
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Rules of Debit and Credit
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Journalizing , Ledger and Trial Balance
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Journalizing & Ledger(Only Posting)
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Ledger and Trial Balance
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Financial Reporting & Adjusting Entries
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Financial Reporting and Adjustment for Prepayments(Deferred Expenses)
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Adjustments for Deferred Expense, Deferred Income and Accrued Expense
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Kinds of Assets and Adjustment for Depreciation
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Adjustment for Accrued Income
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Practice File-Adjusting Entries
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Accounting Cycle-Servicing Business
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Adjustment for Bad Debts, Adjusting Entries, Adjusted Trial Balance , Income Statement and Closing Process of Servicing Business
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Servicing Business-Closing Entries, Post-Closing Trial Balance, Balance Sheet, Opening Entry and Introduction of Trading Business
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Acounting Cycle-Trading Business
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Difference between Perpetual & Periodic Inventory Systems and Entries for Perpetual Inventory System
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Complete Accounting Cycle for Trading Business-Perpetual Inventory System from Journal to Opening Entry
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Differences between the entries of perpetual and periodic inventory systems and journal , ledger & trial balance of trading business under periodic inventory system
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Trading Business-Periodic Inventory System-From Adjustments to Opening Entry
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Practice for Financial Statements(Both Trading and Servicing Businesses)
In this, I have uploaded 2 videos in which I have taught how to prepare income statement, balance sheet and closing entries without making adjusted trial balance.Then I have uploaded some practice for you and I will update this list in the future too BECAUSE THE MOST IMPORTANT SECTION OF FFA IS ACCOUNTING CYCLE.
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Financial Statements and Closing Entries for Servicing and Trading Business(Perpetual)
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Financial Statements and Closing Entries for Trading Business-Periodic Inventory System
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Inventory Valuation
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Perpetual Inventory System-Specific Identification Method & FIFO
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Perpetual Inventory System-LIFO & Average Method
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Periodic Inventory System-FIFO, LIFO & Weighted Average Methods and Their Comparison
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Comparative Income Statement and Effects of Overstatement or Understatement of Ending and Opening Inventories
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IAS-2(Inventory)-Lower of Cost or NRV
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IAS-2(Inventory)-Lower of Cost or NRV-Mark-up and Margin
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Valuation of Accounts Receivable-BAD DEBTS
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Valuation of Accounts Receivable-Explained and Balance Sheet Approach
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Bad Debts-Balance Sheet Approach
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Bad Debts-Balance Sheet and Income Statement Approaches
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Does writing off accounts receivable change its realizable value?
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Aging of Accounts Receivable
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Control Account
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Control Account-Sales Ledger and Purchase Ledger Account
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Accounting for Tangible Non-Current Assets (Depreciation)
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Tangible Non-Current Assets & Capital and Revenue Expenditures
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Methods to Estimate Depreciation-Straight Line Method
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Methods to Estimated Depreciation-Diminishing Balance Method and Sum of the Years’ Digits Method
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Working Hours Method, Units Production Method & Disposal
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Disposal of Non-Current Assets & Change in Estimate
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How to Account for Extraordinary Repairs of Fixed Assets
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Correction of Errors
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Understanding Accounting Errors: One-Sided vs Two-Sided Errors, and Types of Errors
Two-Sided Accounting Errors: Definitions, Examples, and Rectification Methods
Mastering Suspense Accounts: Correcting One-Sided Errors with Practical Examples
Perfecting Error Correction in Accounting:Suspense Account ,Trial Balance Adjustments
Book of Prime Entry
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Cash Book
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Petty Cash Book
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Sales Journal & Sales Return & Allowance Journal
Purchase Journal & Purchase Return & Allowance Journal
Bank Reconciliation Statement
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Bank Reconciliation Statement: Cash Book, Bank Statement, and Discrepancies Explained
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Bank Reconciliation Statement Step-by-Step Questions and Solutions with Entries
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Accounting for Incomplete Records/Single Entry
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Pure Single Entry-Introduction and Problems
Pure Single Entry-Problems & Solutions
Mixed Single Entry i.e. Incomplete Records with Cash Book 1
Mixed Single Entry i.e. Incomplete Records with Cash Book 2
Incomplete Records-Mary Grimes
Accounting For Non-Profit Organizations
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“Non-Profit Organizations Accounting: Easy Explanation with Solved Examples”
Practice
Company Accounting-Issuance of Shares & Financial Statements
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Introduction to Company Accounting: Key Concepts,Types of Company & Shares
Accounting for Issuance of Shares in Consideration of Cash-Market Value = Par Value
Accounting for Issuance of Shares: At Premium & Discount Explained
Balance Sheet Preparation: Share Issuance at Par, Premium & Discount
How to Record Issuance of Shares for Cash and Non-Current Assets-Part 1
How to Record Issuance Shares for Cash and Non-Current Assets -Part 2
Issuance of Shares in Consideration of Running Business & Preliminary Expense
Disposal of Income of the Company-Appropriations, Cash Dividend, Stock Dividend and Statement of Retained Earnings
Accounting for Sales Tax
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Accounting for Sales Tax
Cash Flow Statement
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Introduction and Direct Method Formulas
Cash Flow Statement Solved: Direct vs. Indirect Method Explained with Examples
Cash Flow Statement-Practice(Computations, Modern Equipment, Farooqui Ltd & CPA Company
Cash Flow Statement-Practice(Crescent, Shan, Farooqui & Farhan)
Analysis of Financial Statements
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Introduction to Financial Statement Analysis-Change, Change% and Ratio Analysis
Practice-Solvency Ratios, Leverage Ratios, Profitability Ratios and Shareholders’ Ratios
Fundamentals of Financial Accounting
About Lesson

Video Link: https://youtu.be/aHGromIBj18

Learn the step-by-step process of recording the issuance of shares in financial accounting! In this lecture, we cover how to record shares issued in consideration of cash without applications and shares issued in exchange for non-current assets. This comprehensive explanation is perfect for students and professionals aiming to strengthen their understanding of share transactions in accounting.

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