Aarambh 2025

Lecture Planner- Accountancy

S.No. Chapter Name Subtopics Lecture Number Total Lecture Lecture Date Faculty Name
Business Transaction, Event,Capital, Drawings. Liabilities (Non-
1 Basic Accounting Terms Current and Current),Assets (Non current ,current ) fixed assets 1 Tuesday, April 16, 2024 Rishabh Tyaqi Sir
Capital and Revenue Nature items, Purchase, Purchase Return,
Sales, Sales Return, Stock, Inventory,Expense ,income,profir ,
2 Basic Accounting Terms revenue gain ,loss 2 Wednesday, April 17, 2024 Rishabh Tyaqi Sir
Trade receivable, Debtor, Bills receivable, Bad Debts, Trade
payables, Creditors and Bills Payable, Cost, Cost of Goods Sold,
Goods, Voucher, Discount,Books of Account, solvent, Insolvent,
3 Basic Accounting Terms Deoreciation and Live stock,Investment 3 Thursday, April 18, 2024 Rishabh Tyaqi Sir
Trade receivable, Debtor, Bills receivable, Bad Debts, Trade
payables, Creditors and Bills Payable, Cost, Cost of Goods Sold,
Goods, Voucher, Discount,Books of Account, solvent, Insolvent,
4 Basic Accounting Terms Deoreciation and Live stock,Investment 4 4 Friday, April 19, 2024 Rishabh Tyagi Sir
Meaning, Characterstics, Objectives ,Accounting cycle,Functions
5 Introduction to accounting of accounting ,advantage ,role of accounting 1 Monday, April 22, 2024 Rishabh Tyaqi Sir
Limitation, Qualitative Characterstics of Accounting,Types of
accounting information,users of accounting information .parties
6 Introduction to accounting interested in accounting information 2 Tuesday, April 23, 2024 Rishabh Tyaqi Sir
7 Introduction to accounting limitations | Functions | Qualitative| 3 3 Wednesday, April 24, 2024 Rishabh Tyaqi Sir
Generally Accepted Accounting Principles (GAAP)
Meaning and Nature of AccountingPrinciples
Features of Accounting Principles
Going Concern Assumption
Consistency Assumption
8 Accounting Principles Accrual Assumption 1 Thursday, April 25, 2024 Rishabh Tyaqi Sir
Business Entity, Money Measurement,
Going Concern, Accounting Period
9 Accounting Principles Cost Concept, Dual Aspect, 2 Monday, April 29, 2024 Rishabh Tyaqi Sir
10 Accounting Principles Matching concept | Objectivity concept | 3 3 Tuesday, April 30, 2024 Rishabh Tyaqi Sir
Process of accounting (from recording of business transactins to
preparation of trial balance),cash basis of accounting ,accrual
11 Process and bases of accounting basis of accounting 1 1 Wednesday, May 1, 2024 Rishabh Tyaqi Sir
Meaning, Nature, Concept,
Objectives, Utility, Limitation of Accounting Standards,
Introduction, Meaning, Objectives, Assumptions and Diff. b/w Ind
As and AS
12 Accounting Standard and IND AS - AS. 1 1 Thursday, May 2, 2024 Rishabh Tyaqi Sir
Introduction, Meaning, Objectives, Assumptions and Diff. b/w
13 IFRS IFRS and AS 1 1 Friday, May 3, 2024 Rishabh Tyaqi Sir
Meaning of Accounting Equations
14 Accounting Equation Effects of transactionson on the accounting equation 1 Monday, May 6, 2024 Rishabh Tyaqi Sir
15 Accounting Equation Treatment of Different items 2 Tuesday, May 7, 2024 Rishabh Tyaqi Sir
16 Accounting Equation Practice questions 3 Wednesday, May 8, 2024 Rishabh Tyaqi Sir
17 Accounting Equation Practice Questions 4 Thursday, May 9, 2024 Rishabh Tyaqi Sir
18 Accounting Equation practice questions 5 Friday, May 10, 2024 Rishabh Tyaqi Sir
19 Accounting Equation practice questions 6 6 Monday, May 13, 2024 Rishabh Tyaqi Sir
Meaning of doubt,
Types of accounts
20 Double entry system advantages of double entry system 1 1 Tuesday, May 14, 2024 Rishabh Tyaqi Sir
21 Origin of transactions Source documents of accountancy 1 1 Wednesday, May 15, 2024 Rishabh Tyaqi Sir
Meaning and Classification of Accounts,
22 Journal Traditional Approach,Modern approach , 1 Thursday, May 16, 2024 Rishabh Tyaqi Sir
Capital, Purcahse in cash or credit, Purchase return, Sales in
23 Journal cash or credit, Sales return, cash received or cash paid 2 Friday, May 17, 2024 Rishabh Tyaqi Sir
Simple Entry, Compounded entry
Discount or Rebate (Received or Allowed)
24 Journal Advantages of Trade or Cash Discount 3 Tuesday, May 21, 2024 Rishabh Tyaqi Sir
Bad debts, bad debts recoverd, Goods given as charity or other
reason
outstanding Expenses, Accrued Income received in Advance,
25 Journal Prepaid expense 4 Wednesday, May 22, 2024 Rishabh Tyaqi Sir
Goods destroyed by fire, Expenditure on installation, Opening
26 Journal Entry,banking entries 5 Thursday, May 23, 2024 Rishabh Tyaqi Sir
27 Journal Banking Entries 6 Friday, May 24, 2024 Rishabh Tyaqi Sir
28 journal practice questions 7 Monday, May 27, 2024 Rishabh Tyaqi Sir
29 journal practice questions 8 Tuesday, May 28, 2024 Rishabh Tyaqi Sir
30 journal Practice Questions 9 Wednesday, May 29, 2024 Rishabh Tyaqi Sir
31 journal practice questions 10 Thursday, May 30, 2024 Rishabh Tyaqi Sir
32 journal practice questions 11 Friday, May 31, 2024 Rishabh Tyaqi Sir
33 journal practice questions 12 Monday, June 3, 2024
34 journal practice questions 13 13 Tuesday, June 4, 2024
35 Accounting for goods and services tax Theory related to GST 1 Wednesday, June 5, 2024 Rishabh Tyaqi Sir
36 Accounting for goods and services tax Journal Entries related to GST 2 Thursday, June 6, 2024 Rishabh Tyaqi Sir
Working related to Trade and Cash Discount in GST Chapter
37 Accounting for goods and services tax Set off- Related to GST 3 Friday, June 7, 2024 Rishabh Tyaqi Sir
38 Accounting for goods and services tax Practice Question 4 Monday, June 10, 2024 Rishabh Tyaqi Sir
39 Accounting for goods and services tax Practice Question 5 Tuesday, June 11, 2024 Rishabh Tyaqi Sir
40 Accounting for goods and services tax Practice Question 6 Wednesday, June 12, 2024 Rishabh Tyaqi Sir
41 Accounting for goods and services tax Practice Question 7 Thursday, June 13, 2024 Rishabh Tyaqi Sir
42 Accounting for goods and services tax Practice Question 8 8 Friday, June 14, 2024 Rishabh Tyaqi Sir
Cash Book, single column cash book
43 Cash book 1 Monday, June 17, 2024 Rishabh Tyaqi Sir
44 Cash book double column cash book 1 Tuesday, June 18, 2024 Rishabh Tyaqi Sir
45 Cash book Practice Questions 2 Wednesday, June 19, 2024 Rishabh Tyaqi Sir
46 Cash book Practice Questions 3 Thursday, June 20, 2024 Rishabh Tyaqi Sir
47 Cash book Practice Questions 4 Friday, June 21, 2024 Rishabh Tyaqi Sir
48 Cash book Petty cash book 5 Monday, June 24, 2024 Rishabh Tyaqi Sir
49 Cash book Practice Questions 6 Tuesday, June 25, 2024 Rishabh Tyaqi Sir
50 Cash book Practice Questions 7 7 Wednesday, June 26, 2024 Rishabh Tyaqi Sir

Purchase Book
51 Subsidiary Books Sales Book, ILLUSTRATIONS 1 Thursday, June 27, 2024 Rishabh Tyaqi Sir
52 Subsidiary Books Illustrations 2 Friday, June 28, 2024 Rishabh Tyaqi Sir
53 Subsidiary Books . Purchase Return Book 4. Sales Return Book 3 Monday, July 1, 2024 Rishabh Tyaqi Sir
54 Subsidiary Books Illustrations 4 Tuesday, July 2, 2024 Rishabh Tyaqi Sir
55 Subsidiary Books Illustrations 5 Wednesday, July 3, 2024 Rishabh Tyaqi Sir
56 Subsidiary Books Journal Proper + Practice Question 6 Thursday, July 4, 2024 Rishabh Tyaqi Sir
57 Subsidiary Books Practice Question 7 Friday, July 5, 2024 Rishabh Tyaqi Sir
58 Subsidiary Books Illustrations 8 8 Monday, July 8, 2024 Rishabh Tyaqi Sir
Meaning, Features, Utility, Format of Ledger
Posting of Entries
59 Ledger 1 Tuesday, July 9, 2024 Rishabh Tyaqi Sir
60 Ledger Practice Questions 2 Wednesday, July 10, 2024 Rishabh Tyaqi Sir
61 Ledger Practice Questions 3 Thursday, July 11, 2024 Rishabh Tyaqi Sir
62 Ledger Practice Questions 4 4 Friday, July 12, 2024 Rishabh Tyaqi Sir
Meaning characteristicss, Objectives ,Limitations
Methods of preparing

63 Trial Balance 1 Monday, July 15, 2024 Rishabh Tyaqi Sir

64 Trial Balance Practice question 2 Tuesday, July 16, 2024 Rishabh Tyaqi Sir
65 Trial Balance Practice question 3 Wednesday, July 17, 2024 Rishabh Tyaqi Sir
66 Trial Balance Practice question 4 Thursday, July 18, 2024 Rishabh Tyaqi Sir
67 Trial Balance Practice question 5 5 Friday, July 19, 2024 Rishabh Tyaqi Sir
Need and preparation of Bank Reconciliation Statement
68 Bank Reconciliation Statement Treatment in Different cases 1 Monday, July 22, 2024 Rishabh Tyaqi Sir
69 Bank Reconciliation Statement Treatment in Different cases 2 Tuesday, July 23, 2024 Rishabh Tyaqi Sir
70 Bank Reconciliation Statement Practice Questions 3 Wednesday, July 24, 2024 Rishabh Tyaqi Sir
71 Bank Reconciliation Statement Practice Questions 4 Thursday, July 25, 2024 Rishabh Tyaqi Sir
72 Bank Reconciliation Statement Practice Questions 5 Friday, July 26, 2024 Rishabh Tyaqi Sir
73 Bank Reconciliation Statement Practice Questions 6 Monday, July 29, 2024 Rishabh Tyaqi Sir
74 Bank Reconciliation Statement Practice Questions 7 7 Tuesday, July 30, 2024 Rishabh Tyaqi Sir
 Depletion and Amortisation, Straight Line Method (SLM) ,
Written Down Value Method (WDV)
Difference between SLM and WDV
75 Depreciation Advantages of SLM and WDV 1 Wednesday, July 31, 2024 Rishabh Tyaqi Sir
Straight Line Method
76 Depreciation Illustrations 2 Thursday, August 1, 2024 Rishabh Tyaqi Sir
Straight Line Method
77 Depreciation Illustrations 3 Friday, August 2, 2024 Rishabh Tyaqi Sir
Charging to an asset account Creating provision for depreciation/
78 Depreciation accumulated depreciation account 4 Monday, August 5, 2024 Rishabh Tyaqi Sir
Provision for Depreciation
79 Depreciation Illustrations 5 Tuesday, August 6, 2024 Rishabh Tyaqi Sir
Provision for Depreciation
80 Depreciation Illustrations 6 Wednesday, August 7, 2024 Rishabh Tyaqi Sir
81 Depreciation Treatment for disposal of asset 7 Thursday, August 8, 2024 Rishabh Tyaqi Sir
Disposal Account
82 Depreciation Illustrations 8 Friday, August 9, 2024 Rishabh Tyaqi Sir
Disposal Account
83 Depreciation Illustrations 9 Monday, August 12, 2024 Rishabh Tyaqi Sir
Disposal Account
84 Depreciation Illustrations 10 10 Tuesday, August 13, 2024 Rishabh Tyaqi Sir
Meaning Provisions and Reserves
Difference b/w Provision and Reserves
Revenue reserve
85 Provision and Reserves 1 Wednesday, August 14, 2024 Rishabh Tyaqi Sir
Capital reserve
General Reserve
Specific Reserve
Secret Reserve
86 Provision and Reserves Diff. b/w Capital and Revenue Reserve 2 2 Friday, August 16, 2024 Rishabh Tyaqi Sir
Types of Errors
a) Errors of Ommision
87 Rectification of error b) Errors of Priciples 1 Tuesday, August 20, 2024 Rishabh Tyaqi Sir
Type of errors
c) Errors of Commission
88 Rectification of error d) Compensating Errors 2 Wednesday, August 21, 2024 Rishabh Tyaqi Sir
89 Rectification of error practice questions 3 Thursday, August 22, 2024 Rishabh Tyaqi Sir
90 Rectification of error Practice questions 4 Friday, August 23, 2024 Rishabh Tyaqi Sir
91 Rectification of error practice questions 5 Tuesday, August 27, 2024 Rishabh Tyaqi Sir
92 Rectification of error Practice questions 6 6 Wednesday, August 28, 2024 Rishabh Tyaqi Sir
Revenue Receipts and Expenditures
93 Revenue and Capital Capital Receipts and Capital Expenditures 1 Thursday, August 29, 2024 Rishabh Tyaqi Sir
Deferred Revenue Expenditure
94 Revenue and Capital Illustrations for better understanding 2 2 Friday, August 30, 2024 Rishabh Tyaqi Sir
Meaning, features and Purpose
Format of TradingAccount
95 Financial Statement - Without Adjustments Description of Contents or Items 1 Monday, September 2, 2024 Rishabh Tyaqi Sir
Trading Account
96 Financial Statement - Without Adjustments Practice question 2 Tuesday, September 3, 2024 Rishabh Tyaqi Sir
Trading Account
97 Financial Statement - Without Adjustments Practice question 3 Wednesday, September 4, 2024 Rishabh Tyaqi Sir
Meaning, features and Purpose
Format of Profit and Loss Account Description of Contents or
Items
98 Financial Statement - Without Adjustments 4 Thursday, September 5, 2024 Rishabh Tyaqi Sir
Profit and Loss Account
99 Financial Statement - Without Adjustments Practice Questions 5 Monday, September 9, 2024 Rishabh Tyaqi Sir
Profit and Loss Account
100 Financial Statement - Without Adjustments Practice Questions 6 Tuesday, September 10, 2024 Rishabh Tyaqi Sir
Operating Income
Non - Operating Expenses
101 Financial Statement - Without Adjustments Operating Profit 7 Wednesday, September 11, 2024 Rishabh Tyaqi Sir
Operating Items
102 Financial Statement - Without Adjustments Practice Question 8 Thursday, September 12, 2024 Rishabh Tyaqi Sir
Operating Items
103 Financial Statement - Without Adjustments Practice Question 9 Friday, September 13, 2024 Rishabh Tyaqi Sir
Meaning, Characteristics and Purpose
Format of Balance Sheet
104 Financial Statement - Without Adjustments Description of Contents or Items 10 Monday, September 16, 2024 Rishabh Tyaqi Sir

Grouping and Marshalling of Assets and Liabilities

105 Financial Statement - Without Adjustments Practice Questions 11 Tuesday, September 17, 2024 Rishabh Tyaqi Sir
Balance Sheet
106 Financial Statement - Without Adjustments Practice Questions 12 Wednesday, September 18, 2024 Rishabh Tyaqi Sir
Balance Sheet
107 Financial Statement - Without Adjustments Practice Questions 13 Thursday, September 19, 2024 Rishabh Tyaqi Sir
Balance Sheet
108 Financial Statement - Without Adjustments Practice Questions 14 Friday, September 20, 2024 Rishabh Tyaqi Sir
Balance Sheet
109 Financial Statement - Without Adjustments Practice Questions 15 15 Monday, September 23, 2024 Rishabh Tyaqi Sir
Descriptions and Accounting Treatments of Different Items
Closing stock
Outstanding expenses
Prepaid expenses
Accrued income
110 Financial Statement - With Adjustments income received in advance 1 Tuesday, September 24, 2024 Rishabh Tyaqi Sir
Descriptions and Accounting Treatments of Different Items
111 Financial Statement - With Adjustments Practice Question 2 Wednesday, September 25, 2024 Rishabh Tyaqi Sir
Descriptions and Accounting Treatments of Different Items
112 Financial Statement - With Adjustments Practice Question 3 Thursday, September 26, 2024 Rishabh Tyaqi Sir

Bad debts
Provision for doubtful debts
113 Financial Statement - With Adjustments Provision for discount on debtors 4 Friday, September 27, 2024 Rishabh Tyaqi Sir
Abnormal loss
Goods taken for personal use/staff welfare
114 Financial Statement - With Adjustments 5 Monday, September 30, 2024 Rishabh Tyaqi Sir

Interest on capital
115 Financial Statement - With Adjustments Manager's commission. 6 Tuesday, October 1, 2024 Rishabh Tyaqi Sir
116 Financial Statement - With Adjustments Practice Question 7 Thursday, October 3, 2024 Rishabh Tyaqi Sir
117 Financial Statement - With Adjustments Practice Questions 8 Friday, October 4, 2024 Rishabh Tyaqi Sir
118 Financial Statement - With Adjustments Practice Questions 9 Monday, October 7, 2024 Rishabh Tyaqi Sir
119 Financial Statement - With Adjustments practice questions 10 Tuesday, October 8, 2024 Rishabh Tyaqi Sir
120 Financial Statement - With Adjustments practice questions 11 11 Wednesday, October 9, 2024 Rishabh Tyaqi Sir
Incomplete records
121 Single Entry System statement of affairs,limitations and reasons 1 Thursday, October 10, 2024 Rishabh Tyaqi Sir
Statement of Affairs Method
122 Single Entry System Practice Questions 2 Friday, October 11, 2024 Rishabh Tyaqi Sir
Statement of Affairs Method
123 Single Entry System Practice Questions 3 Monday, October 14, 2024 Rishabh Tyaqi Sir
Preparation of Final Accounts
124 Single Entry System Description 4 Tuesday, October 15, 2024 Rishabh Tyaqi Sir
Preparation of Final Accounts
125 Single Entry System Practice Questions 5 Wednesday, October 16, 2024 Rishabh Tyaqi Sir

Preparation of Final Accounts

126 Single Entry System Practice Questions 6 6 Thursday, October 17, 2024 Rishabh Tyaqi Sir
127 Full fledge questions practice questions 1 Friday, October 18, 2024 Rishabh Tyaqi Sir
128 Full fledge questions practice questions 2 Monday, October 21, 2024 Rishabh Tyaqi Sir
129 Full fledge questions practice questions 3 3 Tuesday, October 22, 2024 Rishabh Tyaqi Sir