Ledger in One Shot | Class 11 Accounts Chapter 4 | Hunkar Batch | Maharashtra Board
PW Maharashtra Commerce
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Ledger in One Shot | Class 11 Accounts Chapter 4 | Hunkar Batch | Maharashtra Board
8 353 просмотра · 1 месяц назад
PW Maharashtra Commerce
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8 353 просмотра · 1 месяц назад
Ledger in One Shot | Class 11 Accounts Chapter 4 | Hunkar Batch | Maharashtra Board
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Master the Ledger chapter in one shot! In this comprehensive one shot lecture for Class 11 Accounts (Chapter 4), we cover everything from basic concepts to advanced sum-solving techniques specifically for the Maharashtra Board.
Whether you're confused about posting from Journal to Ledger or how to balance accounts, this one shot video from the Hunkar Batch Class 11th by PW Maharashtra Commerce has you covered. We break down complex accounting rules into simple, easy-to-understand steps using relatable examples.
🎯 What you will learn in this video:
✅ What is a Ledger & why is it called the "Principal Book"?
✅ Step-by-step process of Ledger Posting from Journal Entries.
✅ Rules for balancing different types of accounts (Personal, Real, Nominal).
✅ Preparation of a Trial Balance from Ledger balances.
✅ Practical problem solving with opening balances and multiple transactions.
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CHAPTERS -
00:00 - Introduction to Ledger & Chapter Overview
03:01 - What is a Ledger? (Definition & Importance)
07:49 - Comparison: Journal vs. Ledger (The "Account-wise Home" concept)
12:00 - Practical Example: Gada Electronics Transactions
16:51 - Step 1: Recording Journal Entries for Transactions
27:01 - Step 2: Designing the Ledger Format (Debit & Credit sides)
38:29 - Step 3: Posting Journal Entries to Ledger Accounts
46:29 - Step 4: How to Balance Ledger Accounts (Carry Down vs. Brought Down)
53:05 - Introduction to Trial Balance & Clearing Concepts (CLEAR Rule)
01:00:04 - Preparing a Trial Balance from Ledger Postings
01:01:01 - Overview of Financial Statements (Trading, P&L, Balance Sheet)
01:05:00 - Advanced Practical Sum 1: Transactions with Opening Balances
02:07:19 - Advanced Practical Sum 2: Complex Journal to Ledger Posting
02:36:30 - Final Trial Balance Preparation & Tallying
02:40:55 - Summary & Conclusion
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