CA CPT Accounting

CA CPT Accounts By CA Ajay Rathi

A complete video lecture on CA CPT Accounts By CA Ajay Rathi

Overview of CA CPT Accounts By CA Ajay Rathi

Table of contents

Chapter 1 Basic Fundamental

Basic JE. Ex I Cash Transactions
Basic JE. Ex-II Credit Trans Ex- III, Abnormal Loss &Ins claim recvd and recvable Ex-IV Bank Related Trans
Basic JE. Ex-V Qty. Discount, Cash Discount, VAT. Rec and Payable, Ledgers , T/B
Basic Types of Accounts and Financial Statement Background only

Chapter 2 Financial Statements

Basic understanding of T&PL B/S and Adjustments List and Adj no 1 O/S Exp completed
Adj No 3 Accrued Income , Adj No 2 Prepaid Exp , Adj No 4 Unaccrued Income
Adj No 5 Abnormal Loss, Adj No 6 Insurance Claim, Adj No 7 Drawing Adj No 9 Capital Introduced, Adj No 8.Intt on Drawings,10.Intt on Capital,11.Depn,12.GSOAppBasis,13.Closing Stock,Adj No. 14 Debtors.
Adj No. 14 Debtors. Ex-I RFBD & Bad Debts, Ex-II RFBD, Bad Debts & Discounts
Adj No.14 Ex-II RFBD, Bad Debts & Discounts, RFD, Adj. No. 15 Creditors Discounts and R.F.Discounts
Adj No. 17 Profit on cost and on Sales, Adj No. 16 Managers Comm on PBC and PAC
ICAI STUDY OBJECTIVE ALL QUESTIONS PRACTICE…&Assignment Questions Practice Q.4,5 & 1,2,3 are easy so that will not be done in class
Assignment Questions Practice Q.6, 7,8 ,9 Done

Chapter 3 Rect of Errors

ROE Concept ,Subsidiary books understanding and Q.1 Practise
Assignment Practise Q.2,3,4,5,6,7,8

Chapter 4 Depreciation

Concept with examples of Theory and Calculation methods and Example of Both Accounting method
Assignment Practise Q.1 by all Method and Assets Disposal concept
Depreciation Q.2-,3,4,5,6,7,8, others Practice No homework given
Depreciation Change in method Sinking fund concept understanding with oral example
Depreciation Sinking fund Concept and Question practice and Annutiy method and Insurance policy method and ROE doubts
Depreciation ICAI Study Mat

Chapter 5 Theory Basic

Theory Part I Accounting Defination, Transactions , Events, Principle concepts conventions
Theory Part II Quick Rvzn, Exam paper discussed, Accounting Policies,Financial Statements Characterstics, Accounting Cycle,Journal Books and types,Subsidiary Principle, Fundamental Ac Assumptions..Debit Note, Credit Note, Method of Accounting, CAPITAL and REVENUE Nature Receipts & Exp
Theory Part III Capital & Revenue Practice of Questions, Marshaling, Contingent Assets Liab, Accounting Stand.
Theory Q.Ans ICAI Study Mat Chapter I All units and Chapter II All units

Chapter 6 Partnership

Basic theory and Overview and BASIC COMMON TOPICS Index and RATIO Practice of ADM and Ret/Death Doubts of Ch 1st& 2nd Scanner
Basic COMMON TOPICS and Assignment Basic Q.1-3 Practice
Basic COMMON TOPICS Assignment Basic Q.4-12 Practice
Basic COMMON TOPICS Goodwill Calculation F.M.P. and some Doubts
Basic COMMON TOPICS Goodwill Calculation Super Profit, Capitalisation, Annuity Method. J.L.P. Accounting Exp & Assets without JLP Reserve Method & some Doubts
Basic COMMON TOPICS J.L.P. Accounting Assets with JLP Reserve Method
Goodwill Accounting Treatment…And Admission of Partnership Q.19 Solved
Practice HOME WORKS …Ration Q.1 & G.W.2-16. Admission Q.22 Step VII adjustment of Capital
Practice of Homeworks Admission..And Retirement Start
Retirement of partners Q Practice
Retirement of partners Q Practice
Assignment Practice Retirement Question no 8 and Death Concept and BRS Doubts
Assignment Practice Retirement & Death & Doubts
Practice of ICAI Study Material UNIT -1,2,3

Chapter 7 Joint Ventur

Full Concept With example
Practice of ASSIGNMENT
Practice of ASSIGNMENT

Chapter 8 Consignment

Basic Concept theory and Chart
Ex Losses
Ex Losses and Consignment a/c and Consignee a/c
Ex Losses & Assignment Practice Q.1,4,7,8,9,12,11
Assignment Practice other all Q Assignment

Chapter 9 Sale of Goods on Approval Basis

Full Concept With Assignment Q Practice

Chapter 10 Inventory Valuation

Concept With theory
Full Concept With example

Chapter 11 Company Accounts

Introduction of Company , Theory….Maximum
Company, Theory….Maximum Total Recorded
Examples Numerical Issur For Cash , LUMPSOM In installments Full subs… Under Subs..Examples Numerical Issur For Cash In installments Over subs, Forfeiture of Shares Fully
Reissue of Shares……&Assignment Practice Q.1, Q.2, Q.3
Assignment Practice
Issue Of Debentures Charts ….. Issue for Cash Lumpsom , In Installments
Issue Of Debentures W/Off Loss on Issue and Intt & TDS thereon , BONUS SHARES
Redemption of % Preferance Shares…. Theory , Out of Free R&S Only, Out of Issue of Shares Only.
Redemption of % Preferance Shares Examples of Mixed Sources and Practise Assignment Q.1-12
Redemption of % Preferance Shares Examples of Mixed Sources and Practise Assignment other and Planning for revision for exams

Chapter 12 Bills of Exchange

Theory All over

About faculty of CA CPT Accounts By CA Ajay Rathi

CA Ajay Rathi
CA.Ajay Rathi is a first class Post graduate and member of The Institute of Chartered Accountants of India (ICAI). He has a vast experience of teaching to CA CS and CMA Students. He has vast experiences in Practical working knowledge. His teaching is based on practical knowledge and he says for understanding the concept clearly we should fist understand the things by visualization. He visualize the concept and in this way he gives not only the theoretical knowledge but also creates the practical working environment in class so that students should be prepared not only for passing the exam but also for working in the market practically. And so his teaching style is very famous among the students.

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