Ledger & Trial Balance Complete Chapter | CA Foundation Accounts Ch 2 | As Per ICAI New Scheme

Описание к видео Ledger & Trial Balance Complete Chapter | CA Foundation Accounts Ch 2 | As Per ICAI New Scheme

Ledger & Trial Balance Complete Chapter | CA Foundation Accounts Ch 2 | As Per ICAI New Scheme

In This Video We Will Discuss CA Foundation Accounts "Ledger and Trial Balance " Complete Chapter all Concepts, Problems and Examples for CA Foundation and CA Foundation Accounts Chapter 2 Unit 2 & Unit 3 have been discussed by Chandan Poddar Sir for CA Foundation Grooming Education.

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A ledger (general ledger) is the complete collection of all the accounts and transactions of a company. The ledger may be in loose-leaf form, in a bound volume, or in computer memory. The chart of accounts is a listing of the titles and numbers of all the accounts in the ledger. The chart of accounts can be compared to a table of contents. The groups of accounts usually appear in this order: assets, liabilities, equity, dividends, revenues, and expenses. Think of the chart of accounts as a table of contents of a textbook. It provides direction as to what exactly will be found in the financial statement preparation.

A trial balance is a listing of all accounts (in this order: asset, liability, equity, revenue, expense) with the ending account balance. It is called a trial balance because the information on the form must balance. We will illustrate this later in the chapter.

Topic covered:-
00:00 Introduction.
00:20 How to post an entry in a Ledger account.
04:38 Examples of the ledger account.
27:15 ledger posting part-2 (compounding entry)
33:59 Question of ledger posting.

Queries Solved:
CA Foundation Ledger
CA Foundation Trial Balance
CA Foundation Ledger and Trial Balance
CA Foundation Accounts Chapter 2
ICAI Foundation Accounts Chapter 2 Theory
CA Foundation Ledger and Trial Balance Theory

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