Unit 2 - Title

CO2: Statement

Learners will be able to interpret financial statements, including trading, profit and loss accounts, and balance sheets, and evaluate business performance in terms of profitability, liquidity, and solvency.

Unit 2 : Title "Cash book & Revenue and

Expenditure"

Lecture Session 1 : Fundamentals of Cash book

Lecture Session2 : Preparation of Single column cashbook

Practice Session 3 : Preparation of Double column cashbook

Practice Session 4 : Preparation of Triple column cashbook

Lecture Session 5 : Capital and Revenue expenditure

Lecture Session 6 : Capital Receipts

Practice Session 7 : Revenue Receipts

Practice Session 8 : Treatment to various adjustments

Lecture Session 9 : Closing stock

Lecture Session 10 : Accrued Income

Lecture Session 11 : Prepaid Expenses

Lecture Session 12 : Depreciation

Lecture Session 13 : Provision for bad and doubtful debts Etc.

Lecture Session 14 : Incorporating adjustments in financial statements

Lecture Session 15 : Preparation of Trading Account

Lecture Session 16 : Preparation of Profit and Loss Account

Practice Session 17 : Preparation of Trading and Profit and Loss Account and Balance sheet

Practice Session 18 : Preparation of Trading and Profit and Loss Account and Balance sheet with adjustments

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