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 Visit Website:  https://www.coceducation.com/

COC Education  is offering MCQ Practice. Interact with CA/CMA Santosh Kumar and Practice Bank Reconciliation Statement  Bank Reconciliation Statement | CA Foundation | By CA/CMA Santosh Kumar Sir Watch now and learn more. Also, Subscribe to our channel for more latest videos. Demo Video for Accounts CA/CMA/CS/B.Com ( Click Here ) Visit Website:  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...