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AFTERSCHOOOL MATERIAL FO
R PGPSE PARTICIPANTS
Advanced Accounting
Dr. T.K. Jain.
AFTERSCHOOOL
Centre for social entrepreneurship
Bikaner
M: 9414430763
tkjainbkn@yahoo.co.in
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AFTERSCHOOOL MATERIAL FO
R PGPSE PARTICIPANTS
capital (mentioned in
memorandum of association)
Paid up capital
Called up capital
Answer: paid up capital
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answer.
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answer.
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2.
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3.
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activity.
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on time
Distributed expenses on the basis of
sales (turnover).
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under sec 94 .
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1.
2.
3.
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Capital
receipt (because
it is against loss
kind
of receipt
is it?
of some assets).
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What
type
of receipt is it?
Capital
receipt
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A/c Debit
Bad debt recovered account credit.
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receipt.
Cash Account debit
Interest on bond account credit.
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account Debit
Entrance Fees Fund a/c credit
Annual fees account credit.
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expenses.
Repairs
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expenses
Stationery account debit
To cash account credit.
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DeferredHow
revenue
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account debit
Bank account credit.
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Inauguration
Bank
Expenses Debit
credit
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account
Entry:
Machinery
account debit
Bank account credit
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is a liability of uncertain
amount, which can be measured reliably
by using a substantial degree of
estimation. Reserve is to set aside some
money for future requirements. Provision
is present liability, but reserve is to set
aside some profit.
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is error of principle
Rectify it :
Machiinery account debit
Wages account credit.
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Plant
account debit
Repairs account credit.
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ofError
it. Isofitomission
ok?
Drawing
account debit
Purchase account credit.
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of commission
Charity
account debit
Purchase account credit.
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account debit
Computer account credit.
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or NO.
Yes if posting to ledger has been left
(only one side).
No if the entry has been completely
omitted.
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of principle.
Rectify
it :
Machinery account debit
Purchase account credit.
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of partial omission
Error of principle
Error of complete omission
Answer: Error of partial omission
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Cash account is ?
Real
Account
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Purchase account is ?
Real
account
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account.
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What is goodwill?
Intangible
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fixed assets
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ABOUT AFTERSCHOOOL
Afterschoool conducts three year integrated PGPSE (after
class 12th along with IAS / CA / CS) and 18 month PGPSE
(Post Graduate Programme in Social Entrepreneurship)
along with preparation for CS / CFP / CFA /CMA / FRM. This
course is also available online also. It also conducts
workshops on social entrepreneurship in schools and
colleges all over India start social entrepreneurship club in
your institution today with the help from afterschoool and help
us in developing society.
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Workshops from
AFTERSCHOOOL
IIF, Delhi
CIPS, Jaipur
ICSI Hyderabad Branch
Gyan Vihar, Jaipur
Apex Institute of Management, Jaipur
Aravali Institute of Management, Jodhpur
Xavier Institute of Management, Bhubaneshwar
Pacific Institute, Udaipur
Engineering College, Hyderabad
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Flexible Specialisations:
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Salient features:
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Components
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Pedagogy
Case analysis,
Articles from Harvard Business Review
Quiz, seminars, workshops, games,
Visits to entrepreneurs and industrial visits
Presentations, Latest audio-visuals
Group discussions and group projects
Periodic self assessment
Mentoring and counselling
Study exchange programme (with institutions out of India)
Rural development / Social welfare projects
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Branches
AFTERSCHOOOL
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Case Studies
We
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social entrepreneurship for better
society
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