Principles of Accounting II
लेखाविधि सिद्धान्त २ (कक्षा १२)
Company Formation (MOA, AOA, Prospectus), Accounting for Share Capital (Par, Premium, Pro-rata allotment, Calls-in-arrears, Forfeiture and Re-issue), Debentures (Issue and Redemption), Financial Statements of Companies (Trading, P&L, Balance Sheet and NFRS Statement of Financial Position/P&L), 12-Column Worksheet, Ratio Analysis, Cash Flow Statement (IAS 7/NAS 07 Direct & Indirect), Cost Accounting, Store Ledger (FIFO, LIFO, Weighted Average, EOQ), Labour Costing, Overhead Apportionment, Unit Costing (Cost Sheet & Tender Price), Reconciliation of Cost and Financial Accounts, and Computerized Accounting.
Prescribed Chapters
Showing 14 LessonsCompany: Concept, Legal Documents and Formation
Company: Concept, Legal Documents and Formation
कम्पनी: अवधारणा, कानूनी कागजात र स्थापना
Meaning and characteristics of a Joint Stock Company, types of companies (Private, Public, Listed), Memorandum of Association (MOA), Articles of Association (AOA), and Prospectus.
Accounting for Share Capital: Issue, Allotment & Forfeiture
Accounting for Share Capital: Issue, Allotment & Forfeiture
शेयर पूँजीको लेखाविधि: निष्काशन, बाँडफाँड र जफत
Issue of shares at par, premium, discount; calls-in-arrears, calls-in-advance; over-subscription and pro-rata allotment; forfeiture and re-issue of shares; transfer to Capital Reserve.
Issue of Shares for Consideration Other Than Cash
Issue of Shares for Consideration Other Than Cash
नगद बाहेक अन्य प्रतिफलको लागि शेयर निष्काशन
Purchase of business assets and assumption of liabilities; purchase consideration calculation, Goodwill vs Capital Reserve, and journal entries for share issuance.
Accounting for Debentures: Issue & Redemption
Accounting for Debentures: Issue & Redemption
ऋणपत्रको लेखाविधि: निष्काशन र भुक्तानी
Meaning and features of Debentures/Bonds, classification, conditions of issue with terms of redemption (at par/premium), and writing off Loss on Issue of Debentures.
Financial Statements of a Company & NFRS Compliance
Financial Statements of a Company & NFRS Compliance
कम्पनीको वित्तीय विवरण तथा NFRS ढाँचा
Preparation of Trading Account, Profit and Loss Account, Profit and Loss Appropriation Account, Balance Sheet; and Nepal Financial Reporting Standards (NFRS) Statement of Profit or Loss, Statement of Financial Position, and 12-Column Worksheet.
Analysis of Financial Statements & Ratio Analysis
Analysis of Financial Statements & Ratio Analysis
वित्तीय विवरणको विश्लेषण तथा अनुपात विश्लेषण
Financial ratio analysis: Liquidity ratios, Leverage ratios, Activity/Turnover ratios, and Profitability ratios with managerial interpretation.
Cash Flow Statement (NAS 07 / IAS 7 Direct & Indirect)
Cash Flow Statement (NAS 07 / IAS 7 Direct & Indirect)
नगद प्रवाह विवरण (प्रत्यक्ष र अप्रत्यक्ष विधि)
Preparation of Cash Flow Statement under Direct and Indirect methods: Cash Flow from Operating Activities, Investing Activities, and Financing Activities compliant with Nepal Accounting Standards.
Cost Accounting: Concept, Objectives and Classification
Cost Accounting: Concept, Objectives and Classification
लागत लेखाविधि: अवधारणा, उद्देश्य र वर्गीकरण
Concept, objectives, importance, differences between Financial and Cost Accounting, cost elements, and classification of costs by element, behavior, and controllability.
Accounting for Materials: Store Ledger & Stock Levels
Accounting for Materials: Store Ledger & Stock Levels
सामग्रीको लेखाविधि: स्टोर लेजर र मौज्दात स्तरहरू
Store ledger pricing methods (FIFO, LIFO, Simple Average, Weighted Average), stock levels (Re-order level, Minimum, Maximum, Danger level), and Economic Order Quantity (EOQ).
Accounting for Labour: Wage Payment Systems
Accounting for Labour: Wage Payment Systems
श्रमको लेखाविधि: ज्याला भुक्तानी प्रणालीहरू
Labour cost control, time-keeping and time-booking, Time Rate System, Piece Rate System (Straight Piece Rate and Taylor's Differential Piece Rate), and incentive schemes.
Accounting for Overheads: Allocation & Apportionment
Accounting for Overheads: Allocation & Apportionment
ओभरहेडको लेखाविधि: बाँडफाँड र समायोजन
Classification of overheads (Production, Administration, Selling, Distribution), cost allocation vs apportionment, Primary Apportionment, and Secondary Apportionment to production cost centers.
Unit or Output Costing: Cost Sheet & Tender Price
Unit or Output Costing: Cost Sheet & Tender Price
इकाई लागत निर्धारण: लागत विवरण र टेन्डर मूल्य
Preparation of Cost Sheet showing Prime Cost, Factory Cost, Cost of Production, Cost of Goods Sold, and Total Cost; and estimation of Tender / Quotation Price based on percentage of overheads.
Reconciliation of Cost and Financial Accounts
Reconciliation of Cost and Financial Accounts
लागत र वित्तीय खाताहरूको मिलान विवरण
Reasons for disagreement in profit/loss between Cost Accounts and Financial Accounts, preparation of Cost and Financial Reconciliation Statement and Memorandum Reconciliation Account.
Computerized Accounting System & Modern Software
Computerized Accounting System & Modern Software
कम्प्युटराइज्ड लेखा प्रणाली र आधुनिक सफ्टवेयर
Concept, features, and advantages of computerized accounting over manual accounting, software packages (Tally, Busy, Swastik), and cloud-based accounting security.