Advance Accounting – Easy Education Bangladesh

About Course

Paper Code	Paper	Paper Title	Marks	Credits
132501	Paper-V	Advanced Accounting	100	4

Course Content

Chapter-1 Accounting for Stockholders’ Equity: Equity
The Corporate Form of Organization, Corporate Capital: Issuance of Share/stock, Reacquisition of Shares, Preferred Stock, Accounting for and Reporting Preferred Stock, Dividend Distributions, Stock Split, Presentation of Stockholders’ Equity;

Class Brief

00:00
Class-1 Requirements 1-7

06:57
Class-2 Requirements 8-12

08:10
Class-3 Requirements 13-18

11:11
Class-4 Requirements 19-25

13:17
Class-5 Requirements 26-30

07:13

Chapter-2.1 Company’s Financial Statements: Cash Flow Statements

Chapter-2.2 Company’s Financial Statements: Financial Statements
: Provisions on Company’s financial statements in the Companies Act 1994 and the Securities and Exchange Rules 1987; Frequency of Financial Reporting (Interim vs. Annual); Preparation of a complete set of Financial Statements of a company as per IAS 1.

Chapter-3 Revenue Recognition (IAS 18)
: Guidelines for Revenue Recognition, Revenue Recognition at Point of Sale (Delivery): Sales with Discounts, Sales with Right of Return, Sales with Buybacks, Bill and Hold Sales, Principal-Agent Relationships, Trade Loading and Channel Stuffing, Multiple-Deliverable Arrangements; Revenue Recognition Before Delivery:Percentage-of-Completion Method, Completed-Contract Method, Long-Term Contract Losses, Completion-of-Production Basis; Revenue Recognition after Delivery: InstallmentSales Method, Cost-Recovery Method, Deposit Method; Revenue Recognition for Franchises

Chapter-4 Accounting for Leases
The Leasing Environment, Off–Balance-Sheet Financing, Conceptual Nature of a Lease; Accounting by the Lessee: Capitalization Criteria, Asset and Liability Accounted for Capital Lease Method, Operating Lease Method; Comparison of Capital Lease with Operating Lease; Accounting by the Lessor: Economics of Leasing, Classification of Leases by the Lessor, Direct-Financing Method, Operating Method; Special Accounting Problems: Residual Values, Sales-Type Leases (Lessor), Bargain-Purchase Option (Lessee), Initial Direct Costs (Lessor).

Chapter-5 Accounting Changes and Error Analysis (IAS 8)
Accounting Changes: Changes in Accounting Principle, Retrospective Accounting Change Approach; Changes in Accounting Estimate: Prospective Reporting; Change in Reporting Entity; Correction of Errors. ErrorAnalysis: Balance Sheet Errors, Income Statement Errors, Balance Sheet and Income Statement Errors, Counterbalancing Errors, Non-counterbalancing Errors, Preparation of Financial Statements with Error Corrections.

Chapter-6 Accounting for Operating Segments (IFRS 8)
Definition of operating segments, Reportable segments: Defined operating segments, Aggregation criteria, Quantitative thresholds.

Chapter-7 Accounting relating to Bankruptcy
Bankruptcy of Individual, Partnership Firms and Company under the Bankruptcy Act 1997.

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About Course

Course Content

Class Brief

Class-1 Requirements 1-7

Class-2 Requirements 8-12

Class-3 Requirements 13-18

Class-4 Requirements 19-25

Class-5 Requirements 26-30

Chapter-2.1 Company’s Financial Statements: Cash Flow Statements

Brief CLass

Class-1 Requirements 1-5

Class-2 Requirements 6-10

Class-3 Requirements 11-13

Class-4 Requirements 14-22

Class Brief

Class Brief

Class-1 Requirements 1-4

Class-2 Requirements 5-8

Class-3 Requirements 9-15

Class-4 Requirements 16-17

Class Brief

Class-1 Requirements 1-6

Chapter-6 Accounting for Operating Segments (IFRS 8) Definition of operating segments, Reportable segments: Defined operating segments, Aggregation criteria, Quantitative thresholds.

Brief Class

Class-1 Requirements 1-8

Class-2 Requirements 9-13

Chapter-7 Accounting relating to Bankruptcy Bankruptcy of Individual, Partnership Firms and Company under the Bankruptcy Act 1997.

Class Brief

Class-1 Requirements 1-6

Class-2 Requirements 7-10

Class-2 Requirements 7-10 Solve Class-1

Class-2 Requirements 7-10 Solve Class-2

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Chapter-6 Accounting for Operating Segments (IFRS 8)
Definition of operating segments, Reportable segments: Defined operating segments, Aggregation criteria, Quantitative thresholds.

Chapter-7 Accounting relating to Bankruptcy
Bankruptcy of Individual, Partnership Firms and Company under the Bankruptcy Act 1997.