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JVM Education

We use this opportunity to extend a warm welcome to our dear readers, to the world of amazing ready reference web resources for your exam preparations. At present, JVM Education offer hundreds of study materials and reference aids for different subjects like, Business Studies, Economics, Accountancy, Logistics and Supply Chain Management and Business Management. What else, we are expanding the world so that we can cater class 1 child to Class XII students worldwide...

We use this opportunity to extend a warm welcome to our dear readers, to the world of amazing ready reference web resources for your exam preparations. At present, JVM Education offer hundreds of study materials and reference aids for different subjects like, Business Studies, Economics, Accountancy, Logistics and Supply Chain Management and Business Management. What else, we are expanding the world so that we can cater class 1 child to Class XII students worldwide...
Accounting Worksheets -A complete handout for students and teachers

Accounting Worksheets -A complete handout for students and teachers

Total Page 42 Contents Accounting for Debentures ......... 3 Issue of Debentures ............. 5 Issue and redemption of debentures ......... 7 Redemption of Debentures Accounting Procedures ........10 Accounting for non-profit Organizations ........13 Balance Sheet of nonProfit Organizations .......... 16 Financial Statements ..........18 Financial Statements –P&L Accounts........ 20 P&L A/c and Balance Sheet ..........23 Non-profit organizations – More Examples ...... 28 Income and Expenditure Account ........ 31 Single Etry System ........ 35 Ascertainment of Opening Capital ....... 36 Ascertainment of Credit Purchases ........... 36 Ascertainment of Payment to Creditors ....... 36 Ascertainment of Credit Sales ...... . 37 Statement of Affairs ............ 39 Incomplete Record system ........ 39 Double entry system .................. 39 Balance Sheet .......... 39 Single Entry System.....40 Single Entry System More Examples.... 41
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Presentation on Accounting Principles

Presentation on Accounting Principles

This is a very well animated and self-explanatory presentation on the topic of Accounting Principles Topics: Accounting Principles;Meaning and definition Business Entity Concepts Money Measurement Concept Going Concern Concept Accounting Period Concept Dual Aspect Concept Realisation Concept Accrual Concept Matching Concept Generations of Vouchers Meaning and treatment of Vouchers
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National Income Accounting_Power point Presentation

National Income Accounting_Power point Presentation

This is an outstanding Powerpoint presentation on National Income Accounting for Economics Students and teachers. However, It can be used for all categories of People who wanted to learn more about the following Questions: What is National Income? What is its Importance? How National Income can be Measured? Methods used for National Income Accounting? Normal Residents of a Country Domestic Territory of a Country Gross and Net Concepts Market Price and Factor Cost Intermediate versus Final Products Factor Incomes and Transfer Incomes Private and Personal Income PDI and NDI Methods of Measuring National Income Assessment Part.
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Accounting for Partnership

Accounting for Partnership

After studying this chapter, you will be able to: Define partnership and list its essential features Explain the meaning and list the contents of partnership deed Identify the provisions of the Indian Partnership Act 1932 that are relevant for accounting Prepare partners’ capital accounts under fixed and fluctuating capital methods Explain the distribution profit or loss among the partners and prepare the Profit and Loss Appropriation Account Calculate interest on capital and drawing under various situations; Explain how guarantee for a minimum amount of profit affects the distribution of profits among the partners Make necessary adjustments to rectify the past errors in partners capital accounts Prepare final accounts of a partnership firm; Topic List Nature of Partnership Partnership Deed Special Aspects of Partnership Accounts Maintenance of Capital Accounts of Partners Distribution of Profit among Partners Guarantee of Profit to a Partner Past Adjustments Final Accounts
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Accounting for Non-Profit Organization

Accounting for Non-Profit Organization

This animated powerpoint presentation will help you to understand the accounting terms and procedure for non profit organizations. How NGOs and such organizations are maintaining there accounts? What are the procedures? The rules pertaining to it etc. are addressed here. Meaning and Characteristics of Not-for-Profit Organisation Accounting Records of Not-for-Profit Organisations Receipt and Payment Account Income and Expenditure Account Balance Sheet Some Peculiar Items Income and Expenditure Account based on Trial Balance Incidental Trading Activity
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Private public and global enterprises

Private public and global enterprises

A must have powerpoint presentation on Private Public and Global Enterprises. This explains the different types of Business entities and the important features. This presentation will be useful for teachers, students as well as the learners who want to learn. The major topic covered here are: Introduction Private sector and public sector Forms of organising public sector enterprises Changing role of public sector Global enterprises Joint ventures
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Analysis of Financial Statements

Analysis of Financial Statements

Analysis of Financial Statements is an animated presentation of explaining the meaning and importance of financial statements, methods of financial statement analysis and much more. The important topic covered are: ***Meaning of Analysis of Financial Statements Significance of Analysis of Financial Statements Objectives of Analysis of Financial Statements Tools of Analysis of Financial Statements Comparative Statements Common Size Statement Trend Analysis Limitations of Financial Analysis **
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Recording of Business Transactions

Recording of Business Transactions

Do you know how business organizations are keeping its records? What are the methods they used for? Why it is impoortant? What are assets and liabilities? how it is treated in business and accounts? These and similar queries are nicely explained in this animated presentation. ****After studying this chapter, you will be able to: • Describe the nature of transaction and source documents; • Explain the preparation of accounting vouchers; • Apply accounting equation to explain the effect of transactions; • Record transactions using rules of debit and credit; • Explain the concept of book of original entry and recording of transactions in journal; • Explain the concept of ledger and posting of journal entries to the ledger accounts.
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Theory Base of Accounting

Theory Base of Accounting

Are you a beginer in accounting? Are you a teacher who want to teach the basics of accountancy including debit and credit and its accounting treatment? Are you a student of accounting? Then you must have this presentation. This animated powerpoint will help you to understand the basics of accounting concepts and its importance. ** Topics Covered* Theory base of accounting Need for theory base of accounting Generally accepted accounting principles Basic accounting concepts Systems of accounting Basis of accounting Accounting standards
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Cash Flow Statements

Cash Flow Statements

A nicely animated powerpoint presentation. This must have teaching resource will help you to understand the concept of cash flows and its accounting treatment in a better and different way. Number of Slides: 35 Objectives of Cash Flow Statement Benefits of Cash Flow Statement Cash and Cash Equivalents Cash Flows Classification of Activities for the Preparation of Cash Flow Statement Ascertaining Cash Flow from Operating Activities Ascertainment of Cash Flow from Investing and Financing Activities Preparation of Cash Flow Statement
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Trial balance and Rectification of errors

Trial balance and Rectification of errors

After studying this chapter, you will be able to: State the meaning of trial balance Enumerate the objectives of preparing trial balance Prepare trial balance Explain the types of errors State various process of locating errors Iidentify the errors which affect the agreement of trial balance and those which do not affect the agreement of trial balance Rectify the errors without preparing suspense account Rectify the errors with suspence account
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Accounting for Shares and debentures

Accounting for Shares and debentures

The great resource for you at an unbelievable Price. This nicely animated Powerpoint presentation covers 17 difeferent Topics. What you want to learn about shares and Debentures. all are explained in this single presentation. Then what are you waiting for? Please don’t forget to give me a 5 star and your feedback. After studying this chapter, you will be able to: Explain the basic nature of a joint stock company as a form of business organisation and the various kinds of companies based on liability of their members Describe the types of shares issued by a company Explain the accounting treatment of shares issued at par, at premium and at discount including oversubsription Outline the accounting for forfeiture of shares and reissue of forfeited shares under varying situations Workout the amounts to be transferred to capital reserve when forfeited shares are reissued; and prepare share forfeited account State the meaning of debenture and explain the difference between debentures and shares Describe various types of debentures; Record the journal entries for the issue of debentures at par, at a discount and at premium Explain the concept of debentures issued for consideration other than cash and the accounting thereof Explain the concept of issue of debentures as a collateral security and the accounting thereof Show the items relating to issue of debentures in company’s balance sheet Describe the methods of writing-off discount/loss on issue of debentures Explain the methods of redemption of debentures and the accounting thereof Explain the concept of sinking fund, its use for redemption of debentures and the accounting thereof Topic List Features of a Company Kinds of Companies Share Capital of a Company Nature and Classes of Shares Issue of Shares Accounting Treatment Forfeiture of Shares Meaning of Debentures Types of Debentures Issue of Debentures Over Subscription Terms of Issue of Debentures Interest on Debentures Writing-off Discount/Loss on Issue of Debentures Redemption of Debentures Redemption by Payment in Lump Sum Sinking Fund Method
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Forms of Business Organization

Forms of Business Organization

After studying this chapter, you will be able to: Identify different forms of business organisation Explain features, merits and limitations of select forms of business organisation Distinguish between various forms of organisation Analyse factors determining choice of an appropriate form of business organisation. Topic List Introduction Sole proprietorship Joint Hindu Family business Partnership Cooperative society Joint stock company Choice of form of business organisation A comparative assessment of different forms of business organisations
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Balance sheet as per revised format

Balance sheet as per revised format

Financial Statements are the end result of the accounting process. These are the basic and formal annual reports with the help of which the company’s management communicates its financial information to its users like its owners, shareholders, bankers etc. Balance Sheet as per revised format Creation Balancing and adjustments
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Entrepreneurship

Entrepreneurship

In today’s rapidly changing world, the ability to adapt to changes and seize new opportunities is more important than ever. As a student you will develop the necessary entrepreneurial abilities to succeed in such an environment, whether you want to help transform existing companies, dream of starting your own venture, or simply want to expand your career horizon. This module will help you to find some interesting and useful information to become a successful entrepreneur. Who can be benefited? In simple words Every one who want to become a success in life. Number of slides 55
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Functions and types of logistics

Functions and types of logistics

By the end of this session you will be able to: Explain the role and functions of logistics List the different phases (types) of logistics Order Processing Warehousing Transportation Inventory Management Value added Services
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Stock Exchange Functions and Trading Procedure

Stock Exchange Functions and Trading Procedure

This Power point Presentation will help you to understand the basics of stock exchange, the functions of stock exchange, how trading is happening etc. If you want to explore more in to share trading and want to become a good trader, then enjoy this presentation.
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Uncertainty and risk in supply Chain

Uncertainty and risk in supply Chain

Risk is naturally the part of business organizations but the level of the same may vary depends on the persons and organizations who are ready to assume the same. At the end of this session you will be able to: Understand the uncertainty & risk in Supply Chain Management Discuss the key issues in supply chain management Evaluate the ways and means to overcome the supply chain risk How to manage risk in supply chain
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Development

Development

Development is the capacity of a state to increase its human resource with the aim of achieving higher outcome of production for the satisfaction of the basic needs of majority of its citizens and empowering them to make demands on the government. This45 slide presentation deals in detail about the if's and But's of Development. You will go through the following topics in detail: Understand the meaning of the word “Development.” Know the achievements and problems of existing models of development. Learn about some of the alternative models of development which have been put forward.
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Supply Chain Management - A complete Analysis

Supply Chain Management - A complete Analysis

The term Supply Chain Management is always a confusing term for a layman. But actually What does the term is all about? How important is it in te day to day life of a common man? How the term is differ from logistics? All these querries will be discussed here. You can find the important topics below: Total Slides: 60 Meaning and importance of Supply Chain Management What is Logistics Management? Evolution of Logistics Management- A historical Analysis Development Chain Supply Chain Optimisation Global Optimisation Handling the issues in Global Optimisation Risk is Supply Chain Management Sources of risk Managing Risk and uncertainty in Supply Chain Key Issues in SCM
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E- Business and Banking

E- Business and Banking

What do you understand about doing business online? Is it as simple as it seems? What are the basics of e-business you want to understand? What is E-Banking? What are the Benefits? Go through this module to understand these.... It's a highly animated module with attractive graphics and animations. Play the presentation in view mode and follow the button instructions....
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3 PL Logistics

3 PL Logistics

Third-party logistics (abbreviated 3PL, or sometimes TPL) in logistics and supply chain management is a company's use of third party businesses to outsource elements of the company's distribution and fulfilment services. How and why it is important in business? go through.... Total Slides: 52 What is 3PL Why use them Tips for implementation of 3PL’s 4PL’s
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