Recording of Transactions - I - 03| One Shot| Karnataka PU 1 |Accountancy | Class 11| In Kannada

📘 Recording of Transactions – I | PU 1 Accountancy | Karnataka Board | In Kannada

Welcome to your complete one-shot session on Recording of Transactions – I, designed as per the Karnataka PU 1 syllabus. In this video, understand the foundation of accounting through proper explanation and examples – perfect for beginners and exam preparation!

🎯 What’s covered in this chapter:
✅ Meaning of Transactions
✅ Source Documents – Cash Memo, Invoice, Receipts, etc.
✅ Preparation of Vouchers
✅ Journal Entries – Format & Practice
✅ Rules of Debit and Credit
✅ Real-life Examples for Better Understanding

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TIME STAMPS!

00:00:00 - 00:00:53 Introduction
00:00:53 - 00:02:15 Distribution of Marks
00:02:16 - 00:05:05 Accounting Vouchers - The Foundation for Transaction Recording
00:05:06 - 00:09:30 Types of Accounting Vouchers
00:09:31 - 00:13:47 The Accounting Equation - The Balance of Business
00:13:48 - 00:22:42 Classification of Accounts
00:22:43 - 00:23:33 Rules of Accounting: Debit and Credit
00:23:34 - 00:26:22 Journal - The book of Original Entry
00:26:23 - 00:28:39 Ledger - The Principal Book of Accounts
00:28:40 - 00:30:02 Balancing of Accounts - Finding the Difference
00:30:03 - 00:33:16 Rules of Debit and Credit under English / British System of Accounting
00:33:17 - 00:36:27 Rules of Debit and Credit under the American Accounting System
00:36:28 - 03:07:57 Problems on Journal Entries
03:07:58 - 03:19:38 "Classification of various accounts into assets, liabilities, capital, income/gains/revenues, expenses/losses"
03:19:39 - 04:15:23 Problems on Accounting Equation - Assets - Capital + Liabilities
04:15:24 - 05:11:56 Problems on Ledger Accounts