Sunday, 22 March 2020

INTRODUCTION TO FINANCIAL ACCOUNTING - Dr.N.Lakshmi

https://www.youtube.com/watch?v=14z4gKJGroA#action=share

Introducing Clever and Trigger

Welcome to Week 1 of the course. Before you begin this learning journey, we would like to introduce, two very special people- Trigger and Clever. They have played a key role in making the course interesting and interactive. Trigger and Clever will be your friends and learning partners throughout this journey. They will be your voice. They will ask questions that probably you would have asked your faculty in a face-to-face classroom setup.
Clever is a working professional. He does not have a finance background. However, he is eager to know about the financial statements and the interpretation of different accounting terms. Gaining knowledge about finance and accounting would help him solve most of his queries at his workplace.

Trigger is your student pursuing his masters. One of his core subjects is finance. He is keen on taking this course as it will help him to improve his understanding of the subject. He is motivated to get good grades in his upcoming exams.


Using Financial Information for Decision Making



What is Accounting System

Can all the transactions be recorded in the books? Are there any rules to record these transactions? What are the different reports generated by the accounting system? 

Watch the following video to get an in depth understanding of accounting system.

Understanding Business Transactions: A Visit to Raj Cafe

What are the different transactions that get generated in a business?

Let us meet Raj in his cafe to get a practical understanding of his business transactions.



Accounting Equation

Every transaction has equal and opposite reaction in the accounting equation. What is an accounting equation? How does it help in the process of recording transaction? How does it balance?

Learn more on accounting equation from the following video.


Accounting Equation

Preparing Financial Statements of Raj Cafe

Now that you have understood the accounting equation, let us prepare Raj Cafe's balance sheet using the accounting equation.
Please download the transactions of Raj Cafe from the following link:

Preparing Financial Statements of Raj Cafe (Video)

Recap

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