Course Content
Books, Syllabus and Paper Pattern
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Syllabus
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Recommended Books and Study Text
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Paper Structure for FFA
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Past Papers
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Introduction to Financial Accounting
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“Financial Accounting Basics: Users of Accounting Information, Business and its Types, Merchandise, and Assets Explained”
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Introduction to Accounting:Assets,Transactions,Revenue,Profit & Key Concepts Explained with Examples
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Accounting Equation
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Accounting Equation Question no.1 to 3
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Accounting Equation Q.no 4 and Conclusions
Rules of Debit & Credit , Analysis of Transactions & General Journal, General Ledger & Trial Balance
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Rules of Debit and Credit and Analysis of Transactions from Q.no.1 to 3
Analysis of Transaction Qno.4 and Journalizing in General Journal
General Ledger and Trial Balance
Accounting Cycle-Adjusting Entries
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Comprehensive Overview of Financial Reporting, Adjusting Entries, and Core Accounting Principles
Deferred Expense Adjustments Simplified: Recording and Adjusting Prepayments in Accounting
Deferred Revenue , Accrued Expense & Accrued Revenue
Practice of Deferred Expense, Deferred Revenue, Accrued Expense, and Accrued Revenue
Kinds of Assets & Adjustment for Depreciation
Adjusting Entry for Bad Debts
Accounting Cycle-Servicing Business-From Unadjusted Trial Balance to Opening Entry
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Adjusted Trial Balance for Servicing Business
Servicing Business-Income Statement, Closing Entries, Statement of Owner’s Equity & Balance Sheet
Accounting Cycle-Trading Business
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Key Differences B/w Trading and Service Business Accounting & Perpetual & Periodic Inventory System
Accounting Cycle-Trading Business under Perpetual Inventory System till Adjusted Trial Balance
Income Statement, Closing Entries, Balance Sheet and Opening Entry under Perpetual Inventory System, Comparison of Entries under Perpetual and Periodic Inventory System and Journal Entries under Periodic Inventory System
Periodic Inventory System: Income Statement, COGS, Closing Entries, & Financial Statements Explained
Inventory Valuation
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Inventory Valuation-Perpetual Inventory System-Specific Identification Method
Inventory Valuation-Perpetual Inventory System-FIFO, LIFO & Moving Average Methods
Inventory Valuation-Periodic Inventory System-FIFO, LIFO & Weighted Average Methods
Comparative Income Statement and Effects of Overstatement or Understatement of Inventory
IAS-2: Lower of Cost or NRV
Mark-up & Margin
Valuation of Accounts Receivable
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Introduction to Valuation of Accounts Receivable and Balance Sheet Approach
Balance Sheet Approach-Problems and Solutions
Balance Sheet and Income Statement Approaches-Practice
Estimation of Bad Debts by Aging of Accounts Receivable
Accounting for Tangible Non-Current Assets
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Introduction, Capital Vs. Revenue Expenditures & Computation for Total Cost
Calculation of Total Cost & Straight Line Method
Methods to Compute Depreciation
Depreciation Accounting and Sale of Non-Current Assets
Control Account
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Introduction to Control Accounts:Trade Receivable & Trade Payables
Private: Fundamentals of Financial Accounting-Group G(Nov, 2024)

Video Link:https://youtu.be/7dC_IUGqGMg

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📚 Learn to Estimate Bad Debts with the Income Statement and Balance Sheet Approaches! This comprehensive lecture dives deep into:
✔️ Detailed numerical examples
✔️ Step-by-step journal entries
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✔️ Adjusting entries
✔️ Partial balance sheet preparation

🎯 Perfect for: Accounting students and professionals aiming to excel in bad debt estimation techniques.

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Exercise Files
Valuation of Accounts Receivable-Qno 14.pdf
Size: 166.04 KB
Valuation of Accounts Receivable-Qno 12.pdf
Size: 182.74 KB
Valuation of Accounts Receivable-Qno 10.pdf
Size: 184.07 KB
Valuation of Accounts Receivable-Qno 6.pdf
Size: 182.02 KB
Valuation of Accounts Receivable-Qno 5 and 7.pdf
Size: 280.50 KB
Valuation of Accounts Receivable-Qno 1 & 2.pdf
Size: 191.35 KB
Valuation of Accounts Receivable-Al-Hamra Enterprises.pdf
Size: 135.14 KB
Qno 19.pdf
Size: 184.83 KB
Qno 20.pdf
Size: 133.24 KB
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