Accounting Standards For A Technician

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During 1977, ASB or the Accounting Standards Board was constituted by ICAI (The Institute of Chartered Accountants of India) to formulate Accounting Standards so that Council of ICAI may give directives based on such standards.In this coursework, the theory and examples of Accounting Standards are explained, so that it may remain useful for students appearing in different Diploma and Junior Associate examinations conducted in India.This course also gives out an overview of the different Accounting Standards and introduces the Learner through fundamental concepts required for understanding of the different Accounting Standards.The different Accounting Standards discussed are,AS1 – Disclosure of Accounting PoliciesAS2 – Valuation of InventoriesAS3 – Cash Flow StatementsAS4 – Contingencies and Events Occurring after Balance Sheet DateAS5 – Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies.AS6 – Depreciation AccountingAS7 – Construction ContractsAS9 – Revenue RecognitionAS10 – Accounting for Fixed Assets (PPE)AS11 – The Effects of Changes in For Exchange RatesAS12 – Accounting for Government GrantsAS16 – Borrowing CostsAS18 – Related Party DisclosuresAS19 – LeasesAS20 – Earnings Per ShareExamples are also given along with explanations on the Accounting Standards which are explained from the perspective of fundamental concepts.This may prove helpful to the Learners and Students of the Accounting Standards as well as incorporate best practices while doing Accounting in the Financial Concerns mostly in Banks and in, Back Office Operations of the Banks.

Overview

Section 1: Introduction

Lecture 1 Introduction

Lecture 2 Historical View Point on Accounting Standards

Lecture 3 Accounting Standards Board

Lecture 4 Accounting Standards Overview

Section 2: AS-1: Disclosure of Accounting Policies

Lecture 5 Disclosure of Accounting Policies

Section 3: AS-2: Valuation of Inventories

Lecture 6 Valuation of Inventories

Section 4: AS-3: Cash Flow Statement

Lecture 7 Cash Flow Statements

Section 5: AS-4: Contingencies and Events occurring after Balance Sheet Date

Lecture 8 Contingencies and Events occurring after Balance Sheet Date

Section 6: AS-5: Net Profit or Loss, Prior Period, Changes in Accounting

Lecture 9 Net Profit or Loss

Section 7: AS-6: Depreciation Accounting

Lecture 10 Depreciation Accounting

Section 8: AS-7: Construction Contracts

Lecture 11 Construction Contracts

Section 9: AS9: Revenue Recognition

Lecture 12 Revenue Recognition

Section 10: AS10: Accounting for Fixed Assets

Lecture 13 Fixed Assets

Section 11: AS11: Effects of Changes in For Exchange Rates

Lecture 14 For Exchange Rates

Section 12: AS12: Accounting for Government Grants

Lecture 15 Government Grants

Section 13: AS16: Borrowing Costs

Lecture 16 Borrowing Costs

Section 14: AS18: Related Party Disclosures

Lecture 17 Related Party Disclosures

Section 15: AS 19: Leases

Lecture 18 Leases

Section 16: AS20: Earnings Per Share

Lecture 19 Earnings Per Share

Section 17: US GAAP

Lecture 20 US GAAP

Section 18: Traditional and Non Traditional Methods in Transfer Pricing

Lecture 21 Traditional and Non-Traditional Methods in Transfer Pricing

Section 19: Accounting Standards for a Technician

Lecture 22 Accounting Standards for a Technician

Eeers, MBAs, DBF Holders, JAAIB

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