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00:00:00in this class cash book
00:00:14cash book is
00:00:18searchatory books and ledger
00:00:24book of original entry
00:00:28cash book is
00:00:32books of original entry
00:00:36cash book is
00:00:40book of original entry
00:00:44secondary entry
00:00:46purchase book is
00:00:48total of an accord
00:00:50purchase is not a debit
00:00:52credit sale
00:00:54double entry
00:00:56cash book
00:00:58cash book
00:01:00cash open
00:01:02debit credit
00:01:04debit credit
00:01:06debit credit
00:01:08debit
00:01:10debit
00:01:12debit
00:01:14debit
00:01:16credit
00:01:18cash book
00:01:20credit
00:01:22debit
00:01:40кош
00:01:46that is the advantage here
00:01:48up to 9 sums, 9th sums in the Comprehensive Illustration.
00:01:52Self-Orture is not a problem because there is video.
00:01:56You can see it with a video or 1.5 times speed.
00:02:00If you are talking about the same time, you can cover it.
00:02:06During your progressive session, finish that and come here.
00:02:10As you can't put any other video, you can do that.
00:02:15So, I just changed this batch, finish up this bookmark problem in the classes and Singer
00:02:25Academy's theory concept will be in the progressive session. Is that clear?
00:02:29So, you will be able to be master here. So, you will be able to be master here.
00:02:37You will be able to be master here. You will be able to be master here. You will be able to be master here.
00:02:45Number 62, as such now, we got results for our CMA, Inter Foundation final. Highest score is 295 out of 400.
00:02:57Group 3, All India Topper score is 110. So, he is almost closer to All India Topper. He was from Group 4.
00:03:05So, you will be able to learn more if you are very dedicated and serious. Okay.
00:03:11For this small briefing, let me start with the first illustration. So, I will learn the cash book.
00:03:17Cash book is a subsidy book as well as a principal book. Right.
00:03:25And it is a simple cash book. Three column cash book, two column cash book. Is that okay?
00:03:33So, you will be able to learn more about this. Let us try to solve this illustration now. Okay.
00:03:55Hope it is readable now.
00:04:07Illustration number one.
00:04:09Some workbook. Open the cash book.
00:04:11Open the cash book.
00:04:13It's only for understanding some.
00:04:15Enter the following transaction in a simple cash book. Cash book. Okay.
00:04:29Cash book.
00:04:30Cash book.
00:04:31Receive side.
00:04:32Payment side.
00:04:33Receive side.
00:04:34Payment side.
00:04:35Payment side.
00:04:36Receive side.
00:04:37Payment side.
00:04:38Receive side.
00:04:39Payment side.
00:04:40& payment side.
00:04:43What is that?
00:04:47What?
00:04:49Look, this is going to be a credit card.
00:04:53Payment side, does it side? Payment side. We start with cash in hand, 1st January 2022, up by the opening balance. Balance brought down, value being 1200.
00:05:18Received from Rom, 5th January. Rom Ketan Vandalka, received cellular 300. Paid rent, 7th January 2022, rent 30. Sold goods for cash, 8th January 2022, sales. Cash yields will come in the cash book.
00:05:45Paid to Shyam, 10th January 2022, Shyam will come in the payment. This value being some 100. Purchased furniture, payment cellular 27th January 2022, furniture purchased 200.
00:06:07Paid salaries, 31st Jan 2022, salaries. 100. Rent due, not paid for January. Outstanding record, Panamato.
00:06:22Sales.
00:06:23Sales.
00:06:24Yes?
00:06:25Sales.
00:06:26Okay, sales.
00:06:278th, 1th, 22th Annikki, sales. Sorry.
00:06:30So, Anushri also responded, online, offline also, they got this same answer.
00:06:36By oversight, I missed this. Okay.
00:06:39Come on. Tally this and get me the value. Cash book, cash book, cash book, cash book, cash book, cash book, cash book.
00:06:51Shyam will be thappap puttuk. Pay to Shyam. Shyam should be here. Okay. Okay. Okay. Thank you.
00:06:5710, 1, 22th Annikki, pay to Shyam. Okay. 700. So, in this case, careless error will be silly. What do you do? What do you do?
00:07:08How do you do? How do you do? How do you do? How do you do? How do you do?
00:07:141800. You know? 1800. 1800.
00:07:201800. Balance carried down being 770. Okay. So, here balance brought down being 770. Okay. Thank you. You have now got this answer.
00:07:38Let's move on to the next question. Illustration number 2.
00:08:06Port arming it.
00:08:11Port arming it.
00:08:31Port arming it.
00:08:32Port arming it.
00:08:33Port arming it.
00:08:34Port arming it.
00:08:35Port arming it.
00:08:36Port arming it.
00:08:37Port arming it.
00:08:38Port arming it.
00:08:39Port arming it.
00:08:40Port arming it.
00:08:41Port arming it.
00:08:42Port arming it.
00:08:43Port arming it.
00:08:44Port arming it.
00:08:45Port arming it.
00:08:46Port arming it.
00:08:47Port arming it.
00:08:48Port arming it.
00:08:49Port arming it.
00:08:50Port arming it.
00:08:51Port arming it.
00:08:52Port arming it.
00:08:53Port arming it.
00:08:54Port arming it.
00:08:55Port arming it.
00:08:56Port arming it.
00:08:57Port arming it.
00:08:58Port arming it.
00:08:59Port arming it.
00:09:002 column cash, 2 column, 1 column cash, 1 column discount, 1 column cash, 1 column bank.
00:09:13Resit side, 2 column.
00:09:18Space JAS data remove .
00:09:38Cash book, cash column, 1 column discount, 1 column discount, 1 column discount, 1 column discount.
00:09:47So, discount allowed. Cash column. Payment possible, if you want to say that, we are very happy. So, discount received and cash column.
00:10:12Ganesh commenced business on 1st April 22 with rupees 2000 as capital.
00:10:22Inanpunno, to capital. It is not balance. It is not a start funder. Cash to Odentairo put, capital R.
00:10:35Cash transaction in the month of April 22 are here. Purchase of furniture and paid cash. Cash payment funder by furniture.
00:10:49The value being $250. Purchased goods. Purchases in the term is for now. We assume that the purchases may be cash purchase. Credit purchases are in the cash book club. So, you can get more to the final case.
00:11:05Sold goods for cash. Receipts are now sales. The value being $950. Paid cash to ROM Mohan. ROM Mohan.
00:11:17ROM Mohan. And he allowed discount in ROM Mohan.
00:11:23Now, if we receive 10 rupees, we receive a discount. We receive very happy because of that. We receive a discount.
00:11:30560 rupees. You receive a discount.
00:11:34Receipt from Krishna and go and allowed him discount. We receive a discount. So, Krishna and go. Receipt side. Krishna.
00:11:43If you get 600 rupees, we will discount our expenses. So discount allowed.
00:11:51Paid petty expenses. Payment is paid for 15.00 rupees.
00:12:00Purchase or cash pay for payment. Payment is paid for 15.00 rupees.
00:12:12The value being 1,000. Paid alisensi. Alisensi. If you pay payment. The value being 400 rupees.
00:12:24They allowed discount. 8 rupees discount.
00:12:30Now cash is tally. Cash is tally. 3550.
00:12:38So balance being 675. Balance carried down.
00:12:48What about the discount allowed sir?
00:12:58This is the value of the discount.
00:13:00Is there a value of the discount?
00:13:02If you sell the discounted, you can sell the discount.
00:13:04What do you buy?
00:13:06Tally is not that.
00:13:08Tally is not that.
00:13:10Tally is not that.
00:13:12You should pay attention.
00:13:14Do you need a video?
00:13:20Do you need a video?
00:13:22Do you need a tarry?
00:13:24Why?
00:13:31Why?
00:13:36It's expenses and total income
00:13:39You have to open Discount Allowed Account
00:13:45Discount Allowed Account
00:13:48Discount Allowed Account Debit Seller 20
00:13:51Amount from Cash Book
00:13:54You have to open Discount Allowed Account
00:13:58Discount Received Account will also be open
00:14:01That's the 18 rupees income
00:14:05Credit style 18 from Cash Book
00:14:08What about Cash Book?
00:14:11Cash Appone Open?
00:14:13Cash Appone Open?
00:14:15Balance figure 675
00:14:17That's the cash book
00:14:19So that the subsidiary book resembles like cash account
00:14:22We don't need to worry about it
00:14:24That's the cash book
00:14:25oshbook the other one
00:14:26The letter also
00:14:27Book of Oralty
00:14:28Subscriary books also
00:14:29Subscriary books also
00:14:31Subscriary books
00:14:32Is that clear?
00:14:35If you record this one item
00:14:37How do you record this?
00:14:39How did you record this?
00:14:41What?
00:14:42Uh?
00:14:43Cascuary books
00:14:44Subscriary books
00:14:46Subscriary books
00:14:47Subscriary books
00:14:48Subscriary
00:14:49Subscriary books
00:14:50Subscriary
00:14:51Subscriary
00:14:52How will you do the Ledger Pushing?
00:15:08Ledger Pushing, how will you do the Ledger Pushing?
00:15:12Purchases Booker, Purchases Debit Sale, Pushing, and the Concern Party.
00:15:21Krishna Opened, Credit Sale Discount.
00:15:28No. In the 18 credit side of the account, one of the concerns party accounts.
00:15:35Who is wrong?
00:15:37In the rom account, debit side of the account, discount received value be 10.
00:15:45Allianz account, discount received 8 rupees in the debit side of the post.
00:15:56Clear?
00:15:58Then, what do you do?
00:16:00In the book, in the part, this part resembles like what?
00:16:06One normal purchases book.
00:16:11Purchases expenses, discount allowed expenses, purchase book total, purchase book total, discount allowed total, discount allowed total, discount allowed total.
00:16:21And what about this one sir?
00:16:25This one resembles like what?
00:16:27Sales like, total will go to the credit side of the account, and the concern party in the debit side of the account.
00:16:33Clear?
00:16:35This one is the one.
00:16:36This one is the one.
00:16:37This one is the one.
00:16:38I am the one.
00:16:40This one's the one.
00:16:41This one is the one.
00:16:43This one is the one.
00:16:45You dig the price of your presents and purchase book
00:16:51To complete themonship.
00:16:54Discontract.
00:16:56This is for cash book.
00:16:59But in cash book, it will open the title.
00:17:01My accounts are in the total listing.
00:17:04You don't need to worry about that further.
00:17:07That's why you follow up with it.
00:17:10But if you open up capital, you can open up capital.
00:17:15In the debit sale, you can go credit sale.
00:17:19If you open a sales account, you can go credit sale.
00:17:26If you open a sales account, you can go credit sale.
00:17:31You can go credit sale account, you can go credit sale account.
00:17:46If you open cash book, you can do cash book.
00:17:50That's a single entry.
00:17:54Today's Progressive Surgeon, I request you to watch that 9th video.
00:18:00Okay?
00:18:02So, I will tell you that it's serious.
00:18:06If you follow up with one item, you can clear it.
00:18:10If you follow up with one item, you will not be able to pass.
00:18:13Okay?
00:18:14So, unless you take the challenge and the serious efforts is given, then you will not be able to pass.
00:18:26Okay?
00:18:27Okay?
00:18:28So, whenever you got students in class, it's not the same time.
00:18:29So, whenever you learn in class, whatever you want, it's not the same time.
00:18:3333 days, only clear it will pass.
00:18:34You will not be able to pass.
00:18:35Okay?
00:18:36That I want to maintain.
00:18:38That's the professional ethics I learned from my teachers.
00:18:41Professional exams are you starting to start to be.
00:18:43When I start to be, I'm a student soon.
00:18:44Then I'm going to go to a class and start to be, I'll be good.
00:18:47The doctor told me to take the rest.
00:18:51I am giving over strength to my eyes but I could not. I had to work. I am working a bit.
00:18:57At his age 65 by the time.
00:19:00Meanwhile in the lunch break on this year, keep working there. I will be back a matter of few minutes later.
00:19:07After a jogging a bit. Jogging power.
00:19:12Until his demise, serious walking and jogging.
00:19:18He was working at the gym.
00:19:21When I went to the gym, he was working at the gym.
00:19:26He was 60%.
00:19:28We were very young and energetic and passionate to work. We were very committed.
00:19:33But when you do that, you have a commitment.
00:19:36You don't have a self-commitment.
00:19:39You don't have to say anything about yourself.
00:19:42You don't have to say anything about yourself.
00:19:46So, I am doing it seriously.
00:19:50I am doing it seriously.
00:19:51I am doing it seriously.
00:19:53I am doing it seriously.
00:19:55I am doing it seriously.
00:19:57I am doing it seriously.
00:19:58Sometimes you do it and Eli.
00:19:59I'm doing it for me.
00:20:00So, I am suffering fairly happy with this.
00:20:02I can do it when I say,
00:20:04You are suffering.
00:20:09I am deliberate.
00:20:10You should not trust me.
00:20:12Parents, I cannot.
00:20:13Mas я you would and if at all the guy of school
00:20:15Espirit игры they are struggle.
00:20:17I check out that.
00:20:19Contract before I go about five more weeks.
00:20:21So, that you ought to decide how can I get you? It is inner fire. Inner fire is under. Okay. So, you need to tell the video about foolishness.
00:20:32I will tell you how to tell the camera. I will tell you how to tell the video about foolishness.
00:20:40I will tell you how to tell the video about foolishness. I am happy. So, this is the last warning. You have to do the videos and class like this.
00:21:00Let's move on to the next one. Illustration number 3. Illustration number 3 is all about triple column cache. Single column, double column, triple column.
00:21:19I will tell you how to tell the video about triple column. I will tell you how to tell the video about triple column.
00:21:26So, enter the following transaction cashbook with discount bank column.
00:21:46With the discount bank column.
00:21:49What is the result of this? Discount and bank column.
00:21:53Checks are first treated as cashed as it.
00:21:58Now, cash is in three columns.
00:22:01Come on. Make it faster.
00:22:03Make it faster.
00:22:04Hmm.
00:22:10Okay.
00:22:14Okay.
00:22:19Okay.
00:22:28Triple column cashbook
00:22:56Resist side and Payments side
00:23:08and Payments
00:23:20Resist side
00:23:24Resist side and Payments
00:23:26Decide
00:23:28Decide
00:23:30Decide
00:23:32Decide
00:23:34Decide
00:23:36Decide
00:23:40Decided
00:23:42Decide
00:23:44Decide
00:23:50Decide
00:23:52Let's start posting 4 transactions first yeah Sandrika commences business with cash 1st
00:24:11Jan 22 by sorry to another capital to capital value being 20,000 he paid into current account bank
00:24:37Bier has been sacrificing a bank account for $1,775 so today for bank get電 yah tf
00:25:03to cash. Represent that as contra entry. One journal entry is two records. If you are
00:25:13going to go to the 9th illustration, you have to finish up before you go home.
00:25:41One journal is two records. Four, he received check from Keirthi and Kona account. He pays
00:25:51in bank Keirthi companies check. Mother Keirthi get in the check and deposit
00:25:56in the bank. When you are having in your hand. That's the case.
00:26:10Two, who is going to get in the bank? Keirthi. The value being 600 cash.
00:26:25In the 7th year, you will deposit in bank and cash. In the data, 7th January. Contra entry. Under cash, it is named as bank. Under bank, it is named as cash. Date being 7th January.
00:26:45I have posted 4 items currently. Now, 10, 11, 20. Now, other transactions. He pays return and go by check and allowed discount
00:26:59to piece 20. Now, my paper is payment sale.
00:27:14My paper is 10th January. By rattan and cook. Rattan and cook. Rattan and Tata. And the name will be
00:27:26$300. In the bank. $330. The discount is $20. If you receive discount, I will get the bank. $300.
00:27:33I will get the bank. $300. Right. Sir, bank deposit in bank and cash are treated.
00:27:41cash are treated in cash but I am sorry we are treated in cash and we are treated so we should have cash out of cash and we are treated based on the amount of cash in cash and cash and we trust in bank to use this bank
00:27:58This bank, if you want to pay for the bank, you will pay for the deposit.
00:28:02I will pay for the bank transfer.
00:28:06If you want to pay for the bank transfer, you will pay for the cash balance.
00:28:11The bank will pay for the deposit.
00:28:15Who is this?
00:28:1815th Jan Nanaki, I am receiving the money from Varshi.
00:28:46Varshi, Varshiya Varshiya.
00:28:5035 rupees, if you want to pay for the discount, you will pay for the discount.
00:28:55If you want to pay for the discount, you will pay for the discount.
00:28:58That is cash.
00:29:03And he receives cash 75 and check 100 for cash.
00:29:09And check 100 for cash.
00:29:14Sales.
00:29:16Sales.
00:29:18Sales.
00:29:20Sales.
00:29:22Sales.
00:29:23Sales.
00:29:24As you can see, cash is the cash.
00:29:26Sales.
00:29:27Sales, collection is coming, collection is coming, cash is coming, cash is coming, cash is coming, then this value will be 100 and certified, clear, now last few more transactions
00:29:57he pays into bank including cheque received on 15th and 20th, 15th and 20th in the cheque, in the 175 ila 100 cheque, in the ready cheque bank deposit patta, now for 450 plus 100, 100 plus 450, 100 plus 450 will be cheque, deposited in the bank, bank panna vorudhu, tolo, bank ikku?
00:30:26550 cash, he pays into bank including cheque received, he pays into bank including cheque received, 1-100, not 100, cash will be deposited in the money.
00:30:33He pays into bank including check received.
00:30:351.
00:30:361.
00:30:371.
00:30:382.
00:30:392.
00:30:401.
00:30:412.
00:30:422.
00:30:433.
00:30:443.
00:30:453.
00:30:464.
00:30:475.
00:30:485.
00:30:495.
00:30:505.
00:30:515.
00:30:525.
00:30:535.
00:30:545.
00:30:555.
00:30:565.
00:30:575.
00:30:585.
00:30:595.
00:31:005.
00:31:015.
00:31:025.
00:31:035.
00:31:0425th January 1,000.
00:31:05$5,000.
00:31:09This value being $1,000.
00:31:1227th van.
00:31:16He pays for cash purchase.
00:31:20Cash purchase.
00:31:21Payment option is not paying cheap.
00:31:23Payment sale.
00:31:2427th January.
00:31:26Purchases.
00:31:27The value I pay here will be $275.
00:31:30from cash box.
00:31:32box. Send me expenses go to 30 Jan and send me expenses over 50 rupees pay plan. Hope you
00:31:43will be able to now understand all these aspects. Now.
00:31:51Okay. This should be cash. Okay. Discount allowed him. Discount received him. Total
00:32:15money. I think this value being $21,225. Balance carried on being $325.
00:32:45Balance brought down being $300. Bank for a total $21,075. Balancing figure being $20,745.
00:33:04Balance brought down being $20,745. Is that clear?
00:33:08Okay.
00:33:15Okay.
00:33:33In this posting in the 9th illustration, I will show you how to explain it.
00:34:03Now, shall I move to the next one?
00:34:33Now, petty cash book, that to impress the system, petty cash book with impress the system.
00:35:03Now, shall I move to the next one?
00:35:21Now, illustration number 4, prepare cash book.
00:35:41In the next one, I am going to the next one.
00:35:55Now, I am going to the next one.
00:36:01Now, I am going to the next one.
00:36:16Now, I am going to the next one.
00:36:18Now, petty cash book, under the impressed system.
00:36:22But, if you are not petty cash book, there is no analytical petty cash book.
00:36:27That is the petty cash account.
00:36:30Where are you?
00:36:31Petty cash account.
00:36:33Petty cash book is not petty cash account.
00:36:35Petty cash account is not petty cash account.
00:36:37We will see that later.
00:36:39First, we will finish our petty cash book.
00:36:42Yes.
00:36:43Yes.
00:36:44This is the case.
00:36:46Resits are very low.
00:36:49Resits are very low.
00:36:51That is the particular case.
00:36:53Resits and payments are very low.
00:36:55That will be the advantage.
00:36:57Okay.
00:36:58Resits are very low.
00:37:00Resits are very low.
00:37:02Resits are very low.
00:37:04Resits are very low.
00:37:06Date.
00:37:08Date.
00:37:09Date.
00:37:10And particulars.
00:37:12Particulars.
00:37:13And then, payment.
00:37:15Payment agree amount.
00:37:18So, petty cash book.
00:37:21Payment agree amount.
00:37:26So, petty cash book.
00:37:29Petty cash book.
00:37:31Okay.
00:37:32Inge varam bodhu.
00:37:33Rupees for receipt.
00:37:34This is date.
00:37:35This is particulars.
00:37:36This is rupees for payment.
00:37:37Clear.
00:37:38One and daily.
00:37:39rupees for receipt this is date this is particulars this is rupees for payment clear
00:37:55100 rupees 2022 first january two cash you know 100 rupees
00:38:13whatever residence on the period beginning in the beginning of the year that is the payment
00:38:192,1 and a key buy another best fair 50 pay sale cottage that is date by cottage
00:38:38the value being 2 rupees 50 pay sale
00:38:43postage third january third january four stage
00:38:53five rupees
00:38:57added it led wages to the casual laborers
00:39:05regular on that sadly on that main cash
00:39:08is pay payment in the year 4th january in the year 4th january 4 rupees
00:39:19paid bus charges
00:39:20If you don't know what to do in the bus fare, it will be 90 visa, it will be 90 visa, it will be 90 visa, it will be 90 visa, it will be 90 visa, it will be 90 visa, it will be 90 visa, pay for repairs, 5th January
00:39:50Okay, repairs are going to pay, furniture repair, 15 rupees, bus fare, 5th January, bus fare, 1 rupee, cottage, other date, 4 rupees,
00:40:18postage, 6th January, 7 rupees, bus charges, 3 rupees, cottage, 3 rupees, stationary,
00:40:452 rupees, refreshment to customers, 5 rupees, refreshment to customers, 5 rupees. Now if you tally this, how much you will be getting the balance?
00:41:10Balance carried on. I think total being 16 and I get it. Balance on the 40. And the balance, two balance brought down. 40.
00:41:17I think total being 16 and I get it. Balance on the 40. And the balance, two balance brought down. 40.
00:41:24Impressive system in the period, you will get it.
00:41:25You will get it.
00:41:26You will get it.
00:41:27Nonetheless, you will get it to know.
00:41:28Two balance brought down. Two balance brought down. 40. If it was further it, you also need to invest in the period.
00:41:34There is an impressive system forют need to enter the cash cart. The loan is at least 50 rupees,
00:41:38census is at least 50 rupees. You will now write me about 60 rupees too cash. The cash
00:41:44if your database can account. Is that clear? It happens, penny cash proposal. Analytical penny cash
00:41:50analytical patticash group in the same way, the sales analytics is grouping
00:41:56bus fare, cottage, postage, wages, stationery, repair
00:42:03that's when the sales sales are repeated and refreshment
00:42:07the expensive group is the bussing
00:42:11when you say bussing, you say it's the first one
00:42:14so then you say analytical patticash group in the same way
00:42:19In the bus, bus fare update protocol.
00:42:25Let's see, we have for bus, 50 paiza and here is 2 rupees, then here is 1 rupee, here
00:42:45here is 3 rupees, this is the total bus fare, 6 rupees 50 paiza, 6 rupees 50 paiza, bus fare over,
00:43:09here is 2 rupees, 2 rupees, 2 rupees 50 paiza, here is 4 rupees, here is 3 rupees, here is 3 rupees,
00:43:31here is the total bus fare, 9 rupees 50 paiza.
00:43:41Okay, petty cash book get, normal cash book put, grouping by grouping, repeated items,
00:43:49here is the total bus, this is the total bus fare, if the 3rd postage is short, no,
00:43:57here is the total bus fare, here is 5 rupees, do we have any other postage, here is 7 rupees,
00:44:07So we have 12 rupees for postage
00:44:15Postage group over
00:44:27Postage group over
00:44:32I can now open wages number
00:44:37We don't have any other wages, only 6 rupees
00:44:50So now it's over
00:44:55What's the order?
00:44:56That's the
00:45:02Where is the stationery?
00:45:04Stationery, this is the order
00:45:06That's the order
00:45:09Stationery 4 rupees
00:45:11I think your stationery is 2 rupees
00:45:16We are only here, we have 2 stationery
00:45:20Overall 6 rupees is for stationery
00:45:25Stationery over
00:45:26Then
00:45:32Bus
00:45:35Repairs
00:45:37Repairs
00:45:40Repairs
00:45:42Refreshment
00:45:43So
00:45:44So
00:45:45So
00:45:46Repairs
00:45:47Refreshment
00:45:48One
00:45:49One
00:45:50Book
00:45:51One
00:45:52That's
00:45:53Your own choice
00:45:54Repairs
00:45:55Repairs
00:45:56Repairs
00:45:57Repairs
00:45:5915 rupees
00:46:01And this is rare
00:46:03Rare
00:46:05Total being
00:46:1015
00:46:1115
00:46:12That's
00:46:13One
00:46:14That's
00:46:15Cartage
00:46:16Over
00:46:17Refreshment
00:46:18Refreshment
00:46:19That's
00:46:205 rupees
00:46:21Total
00:46:225 rupees
00:46:23Total
00:46:245 rupees
00:46:25Total
00:46:265 rupees
00:46:29We got all the items noted here
00:46:36Cross verify
00:46:37Pannuken
00:46:38This entire total
00:46:40Should be equivalent to 60
00:46:42You are analysing
00:46:44You are analysing
00:46:46For what you have spent this
00:46:47What you have spent this
00:46:48What you have spent this
00:46:49Analyze
00:46:50Pannuken
00:46:51Petticare
00:46:52In the Part
00:46:54One
00:46:55Petticare
00:46:56In the Part
00:46:57What you have spent this
00:46:58Petticare
00:47:00Petticare
00:47:01Petticare
00:47:02Petticare
00:47:03Petticare
00:47:04Petticare
00:47:05Petticare
00:47:17Now
00:47:18How will you close the cash book and get at the end of the day?
00:47:25How will you close the cash book?
00:47:39How will you close the cash book and get at the end of the day?
00:47:49Any balance in the cash book, petty cash book, or cash book in the balance sheet?
00:47:54Balance sheet in the cash, cash and cash.
00:47:56One expense is penal.
00:47:59That is the main.
00:48:04Now.
00:48:11Now.
00:48:15In the summer, how can you post that in the petty cash book?
00:48:23That is the petty cash account.
00:48:26This is the petty cash account.
00:48:35The petty cash account.
00:48:41So, petty cash account.
00:48:43your petty cash account when the petty cash account .
00:49:12Initially you are getting 100 rupees cash, 20 cash reset sign, payment sign, ok, 1-1-22
00:49:27Year 2022, 2 cash, 100, that is the date, last date, 6 and the last date, 6-1, buy, bus for you, bus, bus for you, conveyances, traveling, bus fare, bus fare,
00:49:56the value being 6 rupees 50pc, cottage, 9 rupees 50pc, postage, 12 rupees, wages, 6 rupees, stationery, 6 rupees, repairs, 15, refreshment, 5
00:50:22If I tally this, there is finally one more receipts, here, on 6-6 and I get to cash, you hold on 60, on tallying this, final balance should be what?
00:50:37Initial balance equal, that is impressed system, balance carry on, here balance plot
00:50:44Here balance plot
00:50:46Okay
00:50:48So this will be PN即as debit shall be $12,000. This will be an asset size cash ہو to marriage
00:50:55Clear?
00:50:57Clear. Clear. That's all.
00:51:05Gel entry, how can you pass the gel entry for this?
00:51:09How can you pass the gel entry for this?
00:51:13Expenses paid again in the gel entry. Expenses to cash.
00:51:15And the expenses in the payment.
00:51:17And the expenses in the payment.
00:51:21And the expenses. Group expenses.
00:51:23Bus fare or travelling expenses.
00:51:27Cartage. Debit.
00:51:29Postage. Debit.
00:51:31Wages. Debit.
00:51:35Stationary. Debit.
00:51:37Repairs. Debit.
00:51:39To refreshment.
00:51:43Refreshment. Debit.
00:51:45To petty cash.
00:51:47Refreshment. Debit.
00:51:49To petty cash.
00:51:516 rupees 55 say.
00:51:559 rupees 55 say.
00:51:5712 rupees.
00:51:596 rupees.
00:52:016 rupees.
00:52:0315 rupees.
00:52:055 rupees. Total 60.
00:52:07First petty cash to cash.
00:52:09A
00:52:25So.
00:52:28You may be losing the mark. Cash will be 4 mark. So, that's a small number.
00:52:37One mark is less than 100 mark. One mark is less than 100 mark.
00:52:44One mark is less than 100 mark.
00:52:59One mark is less than 100 mark.
00:53:06One mark is less than 100 mark.
00:53:21One mark is less than 100 mark.
00:53:27One mark is less than 100 mark.
00:53:31One mark is less than 100 mark.
00:53:33One mark is less than 100 mark.
00:53:38She was an All India Topper.
00:53:39In 2 days, it was tough books.
00:53:43It was the toughest books.
00:53:462012 books.
00:53:48You can find a book.
00:53:51You can find a book.
00:53:52You can find a book.
00:53:54You can find everything.
00:53:55You can find something.
00:53:56You can find it.
00:53:58That's the same thing in the exam, the same thing in India was the same thing in the exam.
00:54:06So, when you get to the other institution, what did you get to the exam?
00:54:13The same thing in India was the same thing in the exam.
00:54:18Sir, there is a final admission from the CMA group.
00:54:22What do we pass?
00:54:23Group to clear.
00:54:24Group to clear?
00:54:26How do we pass?
00:54:27Sir, I got to ask the question.
00:54:29That's all.
00:54:30Can you see the CMA group clear?
00:54:31No sir.
00:54:32Very genuine.
00:54:33He is qualified for the CMA final.
00:54:36Don't go to the CMA final.
00:54:38You practice all the time.
00:54:40You already practice them.
00:54:43Higher age, higher end, higher age.
00:54:46Okay. Sir, if you don't mind, I will drop you in the stations, in my car. No need to worry. Sir, you continue the class. If it is delayed, I will drop there in the car.
00:55:01They are senior. They have a client base also. They have an audit in the office. If they qualify, they will be certified.
00:55:16If you pass the same, you will not pass the same. You can pass the same in the office. If you pass the same, you will need to pass the same.
00:55:32If you come, you will have a contact. One time, you will have to check the same contact.
00:55:41So, this is the logic. You have to be double cautious in all these things. Serious and preparements are all available. 2012 was one of the toughest syllabus.
00:55:52So, she went to Calcutta to draw the Minster's Artification. She was enjoying that. So, if you want to get a target, you can learn more about it.
00:56:19Right. So, in the beauty garden, in the illustrations. Now, we will move on to one more illustration for the cash book. Illustration number 5.
00:56:30Cottage of the 12, 7. Cottage of the 12, correct? Ram Dass. Let me check. 9.5 number. Okay.
00:56:48Postage of the 12. Okay. Thank you. Let us move on to the next illustration. Illustration number 5. Illustration number 5.
00:56:58Then we will go further. Some practical questions.
00:57:07Now, enter the following transaction in cash book with the discount and bank orders.
00:57:26Discount bank. And by default, the cash checks are first treated as cash.
00:57:31We will go further to the next illustration. I will go further.
00:57:33Now, let us move on to another illustration. We will go further.
00:57:35We will go further.
00:58:06Yes, cashbook, receipt side, payment side, discount allowed, cashbook column, bank
00:58:36code column, discount received, cash code column, bank code column.
00:58:43We will now start with the first illustration.
00:58:50Right.
00:58:51First, cash in hand, bank overdraft.
00:58:57Right.
00:58:58First, cash in hand, bank overdraft.
00:59:04First, cash in hand, bank overdraft.
00:59:06First march.
00:59:07Two balance.
00:59:11Cash in hand, bank overdraft.
00:59:13First, cash in hand, bank overdraft.
00:59:14First, cash in hand, bank overdraft.
00:59:17First, cash in hand, bank overdraft.
00:59:19First, credit sale by balance.
00:59:20and key by balance clear cash sales for over the residence island second March and key sales the value
00:59:34that will be 3000 paid to Cecile brothers by check payment to Cecile 3rd March payment to Cecile
00:59:493rd March check payment to Cecile 3rd March discount discount so with that we have completed posting all the sales
00:59:585 will be 10 to the bank
01:00:08Sales through credit card
01:00:10credit card in the bank
01:00:165-3 anna ki sales. The collection should be in the back. Receive from Stree John. Received. Receive sale is Stree John. The date being 6th March.
01:00:35Check, clear? That's why you treat cash 6200. Why are Stree John's checks in favour of Adith?
01:00:49Adith is the settlement of Adith. If I have a check, I have a check. If I have a check, I have a check.
01:00:54If I have a check, I have a check. If I have a check, I have a check. If I have a check, I have a check.
01:01:04The date being 7th. 7-3 anna ki. 7-3 anna ki. The payment made to Adith. The value being 6200.
01:01:17Deposit into bank. Bank deposits of a bank. Bank le pana verudhu cash le pana wilayay pood.
01:01:24Cash keel bank in poodunga. The date being 9th March. Bank keel cash in poodunga. The date being 9th March.
01:01:339th March. Oruh cash book le rendhi saili manthal. Adith na mainan shul no. Contra. Abdi na mainan shul no. Contra. Abdi na mainan shul no.
01:01:40So, this is not a bit contra.
01:01:42Receive check from Aviral. And deposit the same into the bank by allowing discount of Rs. 15.
01:01:52Check and receive the bank. Check and receive the bank.
01:01:53Check and receive the bank. Okay.
01:01:57Abdi naan nera konndu be deposit the bank le ppoodunga. We renghi ppoodathe.
01:02:0110-3 anna ki. Aviral. Aviral. Aviral marri pere vachiru krami yaar pere vachiru krami yaar.
01:02:07Aviral. Aviral. Aviral aviral. Okay.
01:02:143,600. So, sometimes you can enjoy the terms also.
01:02:18Aviral. So, we have completed after this.
01:02:2410 varikim muridhiji. 12 arindhu 30 varikim pa. 12 arindhu 30 varikim pa.
01:02:41Adith informed that Srijan's cheque dishonored. Now, cash is received from Srijan and amount
01:02:47is paid to Adith through own cheque. So, Angandha Adith 4.8 soldiers are cheque dishonored
01:02:54You can share the cash. Shrijan phone, Rishan shrijan, shrijan, ways to get cash.
01:03:00I have cash to get cash.
01:03:02One cash I want to check Adith can check it, Adith means I can check that.
01:03:06Adith says I can check it. Okay. Now, the check Is designer. Adith a check designer.
01:03:15We are designing Dishaner.
01:03:18Adith's check is designer. Adith says Adith is a check.
01:03:22If you call Srijanath phone, you can check it on the phone
01:03:26If you check it on the phone, you can check it on the phone
01:03:32So, 6200 is reversed
01:03:38Reversal is rooted through back
01:03:44In the date, 12th March
01:03:50Ok
01:03:566200
01:03:58Now, what they have done is
01:04:16If you check it on the phone, you can check it on the phone
01:04:22If you check it on the phone, you can check it on the phone
01:04:28If you check it on the phone, you can check it on the phone
01:04:30You are receiving the cash from Srijan
01:04:34If you check it on the phone, you are receiving the cash from Srijanath
01:04:38Adith. Adith. Adith is the second one.
01:04:45Adith must be the angel entry into the cash book.
01:04:52As I will buy cash book, I will buy cash book.
01:04:57Adith is the only one.
01:05:01Adith is the angel entry.
01:05:07so that's how in case of dishonor of cheque
01:05:33okay then next 15
01:06:02sales through debit card sales
01:06:05pannay irukkaraayang 15th sales debit card
01:06:10mula mo pannna pannam bank apon data pwydum
01:06:123200 bank la pwydum
01:06:14withdraw from bank bank la ngu withdraw
01:06:17pannam pothu cash la 1800 bank la 1800 payment
01:06:22say laura bank la cash cash la bank the date being 24th march 24th march
01:06:30cash book la renndu say liya vandhaal adi peth contract
01:06:3828 paid to sanchet by cheque so 28th annaikki sanchet yuk na kutukerayang sanchit sanchit okay
01:06:45check moon amma kutukerayang sanchit okay check moon amma kutukerayang bank la 3000
01:06:52bank charged 1% commission on sales through debit or credit card
01:06:58credit card financieric card kata only 2k usa mean kutukerayang juga forgive from bank
01:07:05capital k Com24
01:07:06kutukerayang sanchit original bank via gantamala kutukerik
01:07:09mad onza kutukerayang kutukerayang kutukerayang sanchitibabi pangkyous uh
01:07:19Credit card 2800, Debit card 3200, Rendi Ad Punding 6000, this is nothing but commission paid, okay.
01:07:33So then, and the final data, and the last data, bank commission, bank commission, 60 rupees will be paid.
01:07:48So then all the items were recorded.
01:07:51Now close of telling this, discount allowed and discount received are tallied.
01:07:57Total cash and bank are going to be tallied.
01:08:02Cash upon 3200, 3200, 19200 will be the balance get.
01:08:13Bank is starting to get over-drafted and the other is positive number.
01:08:20That's why we have balance and debit balance.
01:08:24balance brought down in the seller for unbalance of the mean
01:08:27panadam so in give the balance brought down debit seller portrait
01:08:31cash on the 19200 ohm bank club 1,440 is that clear that's all entries for sale through debit and credit card
01:08:45card for sale through bank credit card for sale through bank credit card for sale through bank
01:08:58charges to bank commission for sale through bank if it is clear text me so we will move on to the
01:09:05test your knowledge of the situation
01:09:15make it faster
01:09:20the name of it
01:09:45now next question test your knowledge
01:09:50other will start with the true or false we will start with true or false
01:09:58cash book is a subsidiary book as well as principal book true
01:10:07two column cash book consists of two columns cash column and bank column usually cash column bank column
01:10:14are rather cash and discount column so by the false discount column of cash book is never balanced
01:10:20balance panna koodaddu apina true discount download and discount receive rent based different on the
01:10:27in the cash book and they will return the same as possible with a correct house in the samehood of kота
01:10:29vandal
01:10:39at c twelve to bank and cash you can't establish one of the cash bank with cash and spot will be cheaper for ramgain
01:10:452 column, cashout column. Discount download, discount receipt total difference. If you are
01:10:49C in the name, you can see it. So, false. 4th one is false. Passed in a 2 column cashout.
01:11:00Okay, booklet true in the name.
01:11:15Okay, 2 column cashbook consists of 2 columns, cash column and bank column.
01:11:29If false is false, cash column, bank column, cash column, discount column, I just stand corrected here.
01:11:43Clear? 2 column cashbook, cash column, discount column, cash column, bank column.
01:11:54If this is false, this is false. Contra is fast in 2 column cashbook.
01:12:04If the bank column is showing opening balance on credit side, it is an overdraft. True.
01:12:19If the bank column is showing opening balance on credit side, it is an overdraft. True.
01:12:31If the bank column is showing opening balance on credit side, it is an overdraft. True.
01:12:34And a cashbook records cash transaction as well as credit transaction. Credit transaction.
01:12:41False. Discount column of cashbook records the trade discount. Trade discount.
01:12:46Let us go for the MCQ. Multiple choice question. The total of discount column on the debit side of the cashbook.
01:13:01Recording cash discount detected by the customers when paying their accounts is posted to the dash link.
01:13:08Total discount column on the debit side. Okay.
01:13:12Recording the cash discount detected by the customer when paying their accounts is posted.
01:13:16Now, the discount allowed is total amount of discount.
01:13:23Discount allowed. Total 100. Discount allowed.
01:13:27Debit sale amount. No. X to the discount. X would have to pay the discount.
01:13:31Credit sale amount. Credit of discount allowed. Debit of discount allowed. Correct. Okay. Clear? Debit of discount allowed. Is correct.
01:13:44Credit. Credit of the parties also be correct. That is correct. That is correct.
01:13:47That is correct. That is correct. That is correct. That is correct.
01:13:49Second. Cash book is a type of dash. But treated as dash of accounts.
01:13:54Cash book is a type of accounts. And may be treated as subsidiary books also.
01:14:05What should you say? Subsidiary book. Type of subsidiary book.
01:14:09But treated as a principle book. And that is the principle books.
01:14:10Which is the principle book. And then you can treat it as a principle book.
01:14:12That is correct. It is a type of subsidiary books. Clear? So, in the two questions.
01:14:17You can note the questions. Why is it wrong?
01:14:21What should you say? That is the principle book. That is the principle book.
01:14:24The principle book is the substrate book. And without talking about the subject.
01:14:26It is not. That is correct. You are not.
01:14:28Substrategia books are treated right. Type of subsidiary books but treated as a principle book.
01:14:33it will reverse the solution either firstly or the second you can get the in a power is that okay and third one
01:14:40third one which of the following is not a column of three column cash flow cash
01:14:54column bank column pitty cash column it is correct contract contract contract increase are passed only when double column cash book is prepared three column cash book is prepared okay simple cash book is prepared three column cash book
01:15:16this is the second one I got stuck I got stuck I got stuck who is stuck I have book value logically three column is automatically cash bank so you will enter a book so you will get more clarity about this
01:15:45A cash book records cash receives cash payments and then C is the correct answer not only A
01:15:56or B. C is the correct answer. Both will be the correct answer. The balance in petty cash book
01:16:03is an expense, profit, asset. Asset is the correct answer. Rom has sold goods for cash. The entry will be recorded. Rom has sold cash for cash.
01:16:28Also correct. So then we have some theoretical questions like a principle book. One practical question is there. We try to solve this practical question.
01:16:47You have to prepare petty cash book. Come on join with me to solve this final sum.
01:16:54Yeah.
01:17:07Let's go to the space window and let's go to the adjustment.
01:17:32Let's go.
01:17:37Ramaswamy maintenance columnar petty cash book. I will skip this. I just skip dates, particulars
01:17:52particulars and payment amount
01:18:01receipt
01:18:05receipt
01:18:07payment canna rupees column, particulars column. First you have to tell what you have to do. Impress system, amount
01:18:19put in the impressed amount is 500. Balance in hand is how to do it. To balance 134.90. Impress system
01:18:33will be a shortage. These are the price H. Now, payment is not the price.
01:18:37$365.10 for 500H. Now, payment is by email. You will pay the payment on the stationery
01:18:45payment. $49.80. Miscellaneous expenses payment. Miscellaneous expenses. $20.90.
01:18:57Repairs Kana payment 156.70
01:19:04Traveling Kana payment 68.50
01:19:10Stationary again 71.40
01:19:1671.40
01:19:18Miscellaneous expenses 6.30
01:19:27Repairs 48.30
01:19:33Total of all the expenses being 421.90
01:19:39Tally planning Kana your balance amount being 78.10 balance
01:19:502 balance brought down rewrite here 78.10
01:19:56Mada kama enna pannay irithi nge cash vangana maari pottrughan
01:20:00500 panduduk 421.90
01:20:04But we have to prepare analytical pitti cash
01:20:08Hapa 1st inna pannana
01:20:10Stationary irukku adana stationary pottrughan
01:20:12Stationary value being 49.80
01:20:16Where inna raku stationary yinke our stationery irukku
01:20:2071.40
01:20:22Where only illa
01:20:24Hapa total being
01:20:26121.20
01:20:2820.90
01:20:30Where only illa
01:20:32Yerukk
01:20:38Yerukk
01:20:42Yerukk
01:20:44Yerukk
01:20:46Yerukk
01:20:47Yerukk
01:20:48Yerukk
01:20:49Yerukk
01:20:50Yerukk
01:20:51Yerukk
01:20:52Yerukk
01:20:53Yerukk
01:20:54Yerukk
01:20:55Yerukk
01:20:56Yerukk
01:20:57Yerukk
01:20:58Yerukk
01:20:59Okay
01:21:006 rupees 35 say
01:21:01Our total being
01:21:0327.20
01:21:057.20 and we are an expensive. Then repairs. Repairs to photograph. Repairs to 156.70
01:21:29The total repair being 205 rupees. So either close money. The last one being. We don't have any other options. Only one item is there. Traveling in particular.
01:21:50The other value is 68.50. Total being 68.50.
01:21:59If you cross verify. 421.90. Is that clear?
01:22:06So that's all about cash.
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