Best CA/CS/CMA Studio Recorded Classes by COC Education

CA Santosh Kumar is the Owner of COC Education and offering Studio Recorded Pendrive Classes. Website:  https://www.coceducation.com/ The goal is to provide conceptual knowledge to all or any commerce students instead of mugging up books. Video classes are provided for CA/CMA/CS/B.Com-M.Com XI-XII (commerce) students. COC Education promises you that, if we see you bringing one step forward then we’ll take you to level up with our support and care in getting the concepts clear for once and all. Contact us 9999631597 / 8448322142 / 7303445575 E-mail id: enquiry.coceducation@gmail.com

Basics of Syllogism  Definition :- an instance of a form of reasoning in which a conclusion is drawn from two given or assumed propositions (premises); a common or middle term is present in the two premises but not in the conclusion. Different types of questions: Two Statements and Two Conclusions. Syllogism checks basic aptitude and the ability of a candidate to derive inferences from given statement using step by step  methods of solving problems.   Example:- Statement 1:-  Some cats are kittens. Statement 2:-  All Rats are kittens. Conclusions  I. Some cats are Rats. Conclusions     II. Some Rats are cats.

  Relative Frequency of Probability Key Pointers to study The classical definition has limitations as studied above       The concept of Relative frequency was first developed by the  British mathematicians  in connection with the survival probability of a group of people.         If a random experiment is performed by repeating  “n times”  (under an identical set of conditions)  then the probability of an event A  can be defined as the  limiting value of the ratio of event occurrence ( f A ) to a number of times, an experiment is being repeated(n).        This statistical definition is applicable if the above limit exists and tends to a finite value.  Demo Video for Accounts CA/CMA/CS/B.Com ( Click Here ) Visit Website:  COC Education

  TRADITIONAL CLASSIFICATION OF ACCOUNTS: A)  Personal Accounts:- These accounts relate to natural persons(Ram, Mohan, etc.), artificial/ Legal persons( Govt. companies, Clubs, co-operative societies, etc and representative persons( capital a/c, Drawing A/c, Prepaid a/c, outstanding exp A/c. B)  Impersonal Accounts: i.  Real Accounts:-  These accounts relate to the tangible or intangible real assets (i.e. accounts of properties and assets): and ii.  Nominal Accounts:- These accounts relate to incomes, expenses or losses. RULES (imp):— The following  three are the basic rules ( traditional method) for recording the transaction:- Personal Accounts: Debit the receiver and credit the giver. Real Accounts:  Debit what comes in and credits what goes out. Nominal Accounts:  Debit all exp. (and losses) and credit all incomes & gains. The left-hand side of an account is called the debit side and the right-hand side of an account is called the cre...

CASH BOOKS AND THEIR KINDS Cash Book is a book of prime entry in which cash and bank transactions are recorded in chronological order, i.e., as they occur. Cash receipts are recorded on the debit side of the Cash Book and cash payments on the credit side. Cash transactions in a firm are generally numerous, therefore, it is convenient to maintain separate Cash Books. Features of Cash Book Only cash and bank transactions are recorded in the Cash Book. Cash and cheque receipts are recorded on the debit side while cash and cheque payments are recorded on the credit side. It records only one aspect of the transaction, i.e., cash or bank. Cash and bank transactions are recorded in the Cash Book in chronological order, i.e., in the order they take place. It performs the function of both Journal and the Ledger at the same time Cash Book—A Subsidiary Book and a Principal Book:-  Cash and bank transactions are recorded in the Cash Book and on the basis of such records, Ledger Accounts are pr...

 Basic Accounting procedures-journal Entries    Double Entry System The double Entry system of Book-keeping is an accounting technique.    It is a scientific system of accounting. According to it, every transaction has twofold aspect-debit and credit and both aspects are to be recorded in books of accounting. Suppose we purchase furniture  of Rs. 5,00,000/-.    Here two things are happening-- furniture coming into business and cash is reducing. So in a double-entry system, both the aspect are recognized and recorded. Advantages of the Double Entry system are as follows:- (1) By using this system accuracy of accounting can be obtained through trial balance. (2) The profit and loss of business can be determined. (3) Financial position of a business can be known at the end of the accounting period by preparing a balance sheet.   (4) Accounting records can be kept in detail which helps in control. Demo Video for Accounts CA/CMA/CS/B.Com ( Click Here ) Visit...

      JOURNAL: A Journal is a book  in which transactions are recorded in the order in which they occur i.e. in   Chronological order. A Journal is the primary book of account under which all the transactions are recorded with complete narration on the basis of three basic rules given for recording the transactions.  The process of recording a transaction in a journal is called Journalizing . An entry made in the journal is called a 'Journal Entry'. A journal entry is an analysis of all the effects of a single transaction on the various accounts, usually accompanied by an explanation. For each transaction, this analysis identifies the accounts to be debited or credited. Note: The 'Ledger Folio column' is filled in at the time of posting into the ledger and not at the time of journalizing. Advantages of Journal Chronological record:-  It records the transactions in the order in which they occur. Explanation of transaction: - Each journal entry in the  jo...

  WELCOME TO   COC EDUCATION     With the ever-changing world, the necessity of a shift in the education system is a must. In today’s world- we tend to not waste our time in travel or shifting to a different city for education.    So, with the mission statement- If a student is ready, the teacher will appear! ,  CA/CMA Santosh Kumar founded  COC .   Video classes  are provided for  CA/CMA/CS/, B.Com, M.Com, XI-XII (commerce) students   in Pen-Drive/SD card/Download link mode.   WHY COC EDUCATION Best Faculty:  COC Education provides excellent CA, CMA, Class 11 & 12 Video classes from the best faculty in the industry. Anytime Anywhere : COC Education supports both online & offline modes of delivery and the video classes run on Desktops, Tablets, and Smartphones. One-Stop Destination : COC Education is a one-stop destination - find video classes, books, scanners, daily doubt sessions, and other important informa...