ACBP5121
70 videos • 146 views • by Rosebank College Academic TV
1
Record Sundry Transactions in the General Journal (LU9/LO8)
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2
Balance the Capital Account of a Sole Trader to Determine the Owner’s Equity (LU9/LO7)
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3
Prepare the Final Accounts for a Small Business (LU9/LO6)
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4
Explain the Difference Between “Gross” and “Net” Profit (LU9/LO5)
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5
Journalise Closing Transfers (LU9/LO4)
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6
Explain the Purpose and Working of a Profit and Loss Account (LU9/LO3)
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7
Explain the Purpose and Working of a Trading Account (LU9/LO2)
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8
Demonstrate How a ‘Year-End’ Procedure Is Run in the Books of a Business (LU9/LO1)
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9
Prepare the EMP201 Return for Remittance (LU8/LO7)
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10
Record Wages in a Business’s Accounting Records (LU8/LO6)
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11
Record Salaries in a Business’s Accounting Records (LU8/LO5)
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12
Describe and Calculate Statutory and Voluntary Deductions (LU8/LO4)
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13
Calculate Gross and Taxable Earnings (LU8/LO3)
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14
Distinguish the Different Components of Remuneration (LU8/LO2)
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15
Explain How to Set Fair Remuneration Packages for Different Professionals (LU8/LO1)
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16
Explain Why a Trial Balance Will Not Include Individual Creditors' Accounts (LU7/LO6)
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17
Explain How the Individual Account of a Creditor Works (LU7/LO5)
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18
Explain how the Individual Account of a Creditor Works (LU7/LO4)
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19
Explain Why a Trial Balance Will Not Include Individual Debtors' Accounts (LU7/LO3)
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20
Explain How the Individual Account of a Debtor Works (LU7/LO2)
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21
Important to Have Separate Debtors’ Accounts in a Separate Ledger (LU7/LO1)
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22
Two Inventory Systems that Is Most Desirable in the World in Which We Live (LU6/LO7)
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23
Inventory-Related Transactions in the Subsidiary Journals (LU6/LO6)
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24
Inventory-Related Transactions Under the Accounting Equation (LU6/LO5)
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25
Working of the Carriage on Purchases and Similar Accounts (LU6/LO4)
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26
Working of the Purchases and Purchases Returns Accounts Under a Periodic Inventory System (LU6/LO3)
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27
Why Some Businesses Choose Not to Use a Perpetual Inventory System (LU6/LO2)
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28
Calculate the Cost of Sales Using a Periodic Inventory System (LU6/LO1)
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29
Balance the Ledger Accounts and Draft a Trial Balance (LU5/LO13)
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30
Analyse a Variety of Different Transactions Under the Accounting Equation (LU5/LO12)
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31
Post a Completed Set of Subsidiary Journals to the General Ledger (LU5/LO11)
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32
Explain How the Rules of Double Entry Are Adhered to When Making a Journal Entry (LU5/LO10)
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33
Complete a Comprehensive Exercise in Which All Eight Subsidiary Journals Are Combined (LU5/LO9)
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34
Record Sundry Transactions in the General Journal (LU5/LO8)
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35
Record Duplicate Credit Notes in the Debtor's Allowances Journal (LU5/LO7)
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36
Record Credit Sales in the Debtor's Journal from Duplicate Credit Invoices (LU5/LO6)
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37
Account for VAT in the Journals by Recording a Variety of Transactions (LU5/LO5)
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38
Record Original Credit Notes in the Creditor's Allowances Journal (LU5/LO4)
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39
Record Credit Purchases in the Creditor's Journal from Original Credit Invoices (LU5/LO3)
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40
Explain the Risks Associated with Offering Credit to Customers (LU5/LO2)
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41
Explain Why Offering Credit Can Benefit a Business (LU5/LO1)
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42
Preparing a Simple Trial Balance (LU4/LO7)
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43
Post the Cash Journals to the General Ledger (LU4/LO6)
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44
Record Source Documents in Appropriate Subsidiary Cash Journals (LU4/LO5)
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45
Identify the Different Subsidiary Cash Journals and Explain What They Are Used For (LU4/LO4)
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46
Provide Related Journal Entries for Basic Cash Transactions (LU4/LO3)
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47
Recognise and Define the Types of Source Documents (LU4/LO2)
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48
Explain the Accounting Process/Cycle with Respect to Specified Time Periods (LU4/LO1)
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49
How to Perform Markup Calculations (LU3/LO8)
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50
How to Perform Basic VAT Calculations (LU3/LO7)
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51
Differentiating Between Various Source Documents Used by Businesses to Record Transactions (LU3/LO6)
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52
A Valid Tax Invoice (LU3/LO5)
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53
Comparison of Two Bases for VAT Registration of Vendors (LU3/LO4)
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54
Standard-Rated, Zero-Rated, Exempt Supplies, and Non-Allowable Items (LU3/LO3)
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55
Comparison of the VAT System to the Traditional General Sales Tax (GST) System (LU3/LO2)
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56
What Value Added Tax (VAT) is and how the VAT System Works (LU3/LO1)
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57
Rules of Double Entry (LU2/LO8)
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58
How Gross Profit and Net Profit Are Derived (LU2/LO7)
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59
Profit Motive (LU2/LO6)
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60
Income and Expense (LU2/LO5)
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61
Proprietary Account (LU2/LO4)
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62
Liabilities, Non-current Liabilities and Current Liabilities (LU2/LO3)
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63
Transactions Under the Accounting Equation (LU2/LO2)
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64
Assets, Non-current Assets and Current Assets (LU2/LO1)
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65
The Various Types of Transactions that can Occur during the Ordinary Course of Business (LU1/LO6)
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66
Contrast Financial and Management Accounting (LU1/LO5)
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67
The Accounting Cycle (LU1/LO4)
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68
The Principles of International Financial Reporting Standards (IFRS) (LU1/LO3)
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69
The Users and Uses of Accounting Information (LU1/LO2)
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70
An Overview of the History of Accounting (LU1/LO1)
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