• 5 months ago
Transcript
00:00Aksar sawalon ke jawaab sawalon ke bhi hai.
00:03Sunayat hai na, Sheikh Malik bhai?
00:05Pass hona wale bachi kohne Sheikh kahte hain?
00:07And fail on Malik bhai?
00:09Yaad hai?
00:10Nahi sunayat hai?
00:11Saturday ko sunayat hai?
00:12Saturday ko sunayat hai?
00:13Sheikh nahi sunayat hai.
00:15Pass hona wale bachi jo exam aan se nikal ke hai na,
00:18Wo kya kahte hain?
00:21Khyaal kis ka tha mujhe,
00:23Khyaal mein mila mujhe.
00:26Khyaal kis ka tha mujhe?
00:28Khyaal mein mila mujhe.
00:32Sawal ka jawaab bhi,
00:34Sawal mein mila mujhe.
00:37Yeh padhne wale bachi kahte hain.
00:39Yeh exam aan se nikal ke hai,
00:40Yeh nahi aise general paper tha.
00:42Mushkil paper tha.
00:44Out of the syllabus tha.
00:46Wo kya kahte hain?
00:47Khyaal kis ka tha mujhe,
00:48Khyaal mein mila mujhe.
00:51Sawal ka jawaab bhi,
00:53Sawal mein,
00:54Aur na padhne wale bachi kahte hain.
00:56Aur jab exam aan se nikal ke hai,
00:58Yeh kahte hain?
01:00Hai, pehle.
01:02Wo kya kahte hain?
01:04Hum kisi ko apne amal ka isaab kya dete hain?
01:07Hum kisi ko apne amal ka isaab kya dete hain?
01:14Sawal saare galat the.
01:16Jawaab kya dete hain?
01:18Aur na padhne wale bachi kahte hain,
01:20Sawal hi galat the.
01:22Toh isliye iska jawaab isi sawal mein,
01:24Toh isliye iska jawaab isi sawal mein,
01:26Har sawal ka jawaab hota hai,
01:28Agar chakli na bhaji hai.
01:30Chakli ka jawaab,
01:32Chakli hi ho sakta hai,
01:34Jawaab hi ho sakta hai.
01:36Be more efficient in use of capital.
01:40Kaun apne capital ko,
01:42Zyada betar andar se,
01:44Profit me convert ka hai?
01:46Capital ka maksit kya hota hai?
01:48Profit ka maksit ka hota hai?
01:50Maximization of shareholders wealth objective hota hai.
01:52Toh iske liye kaun se ratio calculate kare hain?
01:54Return on capital,
01:56TL ka kitna hai?
01:58And SL ka kitna hai?
02:00TL har ek rupay pe,
02:0419 paise kamaar hai.
02:06Aur SL har ek rupay pe,
02:0817.5 paise kamaar hai.
02:10Toh kaun zyada kamaar hai?
02:12Bas iske zyada TL laga de,
02:14Question zyada laga de,
02:16TL is more efficient in use of,
02:2032% of possible marks.
02:24Next,
02:28Keep low selling price to gain the market share.
02:34Kis ki market ratio?
02:36Kis aatme de,
02:38Profit kaun kya hota hai?
02:40Profit kaun karne ke jaise market,
02:42Jab wo capture karne hi kuch kiye liye.
02:44Toh jo profit kaun le raha hoga,
02:46Uske GP ratio kaun hai?
02:48Jo profit zyada le raha hoga,
02:50Uske GP ratio kaun hai?
02:52Kita hai GP ratio kis ki hai?
02:54TL ki kitni hai?
02:5631 point.
02:58Aur SL ki?
03:0031 point.
03:02Ji kaun profit kaun le raha hai?
03:04Toh hum kya rehenge,
03:06Usne yeh bhi chahane na question mein,
03:08Kis se zyada aajme zyada sale price,
03:10Kam rakha ho hai?
03:12Toh hum kahenge ki TL ka,
03:14Profit margin kam hai,
03:16Toh TL is keeping,
03:18Lower selling prices,
03:20To gain the market share.
03:22Simple.
03:24Aage li hai,
03:26Battle liquidity position.
03:28Kis ki
03:30Liquidity position betar hai?
03:32Uski do ratio hai.
03:34Current ratio?
03:36Paper situation mein,
03:38Ek ratio bohut hai.
03:40Current ratio nikal ke aap answer de sakte hai,
03:42Kis ki liquidity betar hai?
03:44Aapne dekha ho ga,
03:46Current ratio dono ki barabar aa gayi hai.
03:48Toh aapko aap kisi ratio pe nahi pahunch sakte hai.
03:50Ke kaun betar hai,
03:52Teh quick ratio nikal.
03:54Paper situation,
03:56Quick ratio bohut hai.
03:58Le ji,
04:00Kis ki ability to trade chahiye?
04:02Quick ratio TL ki,
04:04Har ek rupe dene ke uski jaim mein,
04:0682 paisaad hai.
04:08Lekin SL ki jaim mein,
04:10103 paisaad hai.
04:121.03 paisaad hai.
04:14SL ki jaim mein,
04:16Kis ki liquidity position betar hai?
04:18SL ki betar liquidity position.
04:24Next,
04:26Have higher ability to convert
04:28its assets into profit.
04:30Agar kahe deta hai,
04:32Assets into sale.
04:36Kisi ne kaha hai,
04:38Apni ability bataye,
04:40Apni ability to convert
04:42its assets into profit.
04:44Agar sales kahta hai,
04:46Asset to number ratio nikal nahi thi.
04:48Lekin isne profit kahta hai.
04:50Toh apne return to risk bhi padha ho raha hai.
04:52Return to risk mein kya padha hai?
04:54PID divided by capital.
04:56Yeh baso mein farak tha.
04:58Agar log kahe deta hai,
05:00Ke kaun betar hai,
05:02Sales mein convert ka.
05:04Asset to number,
05:06Profit mein.
05:08Return on profits.
05:10Kiska chahiye return on profits?
05:12Return on assets.
05:16TN kabha raha hai,
05:18Sade chodha rupe,
05:20Chodha ishariya 29 paise,
05:22Ek rupe.
05:24Woh kabha raha hai,
05:2612 ishariya 77.
05:28Toh kaun betar kabha raha hai?
05:30TN apne assets ko betar
05:32Profit mein convert mera hai.
05:38Yeh aap kaun hai?
05:40Saam mein kaun hai?
05:42TN kahta hai.
05:44Aap idhar dekhena beta.
05:46Aap ussar sudar dekhena.
05:48Kyun mutaase roya hai?
05:50Kitna khursurat insaan.
05:52Dekho toh sahi hai.
05:54Tumne kaun?
05:56Tumne kaun?
05:58Tumne kaun?
06:00Tumne kaun?
06:02Tumne kaun?
06:04Tumne kaun?
06:06Tumne kaun?
06:08Tumne kaun?
06:10Tumne kaun?
06:12Tumne kaun?
06:14Return on assets ka matlab kya hai?
06:16Kya aap apne assets ko?
06:18Kitne betar aataas toh profit mein convert kya hai?
06:20Return on assets mein kya lehenge?
06:22Pd, Lt, Divided by?
06:24Habit and Inferred.
06:26Toh kiski reshabh betulari hai?
06:28Bhai?
06:30TN.
06:32Bhaiyoli?
06:34Lab?
06:36Kiski reshabh betar hai?
06:38TN ki bilk hai.
06:40Abhi reshabh kaun chahiye hai?
06:42Control operating expenses more efficiently.
06:44Control operating expenses more efficiently.
06:46Control operating expenses more efficiently.
06:48Toh humein pata hai, operating expenses ki jo
06:50rishabh wahi hui hai.
06:52Operating expenses to sales.
06:54Admin cost to sales.
06:56Distribution cost to sales.
06:58CGS to sales.
07:00Toh kya hui?
07:02Operating expenses to sales.
07:08operating expenses
07:10percentage.
07:12TL ki kuchni aati hai?
07:14Betting.
07:16Toh kaun zyada kharcha ka raha hai!?
07:18Assent!
07:20Assent zyada kharcha ka raha hai,
07:22TL ka confirm zyada bettar hai,
07:24ek rupai ki sale ke liye
07:2613.84 paise kharch karta hai
07:28doshra is 1 rupai ki sale ke liye
07:3021% of the total sales.
07:32So, this is the percentage.
07:34You can relate it to 1 rupee,
07:36or 100 rupees.
07:38Ok, that's it.
07:40Have a higher ability
07:42to raise bank loan in future.
07:44I told this in the class.
07:46If you go to take a loan from someone,
07:48they already give you the gain level.
07:50If you are already highly geared,
07:52then it becomes difficult for you to take a loan.
07:54Like, if the gain level is low,
07:56then what happens to you?
07:58What happens here?
08:00It is easy to take a loan.
08:02I told you that I will
08:04calculate the capital gain ratio.
08:06Ok friends, tell me.
08:08What is the capital gain ratio?
08:10Debt over?
08:12Equity plus long term debt.
08:14Long term debt divided by?
08:16Equity plus long term debt.
08:18What is the EPL?
08:2034.7
08:22Point?
08:2432.7
08:26No.
08:28What is the long term debt?
08:304600.
08:324600 is the numerator.
08:34And divide by?
08:36Equity plus long term debt.
08:38What is the equity?
08:409450 plus 4600.
08:429450 plus 4600.
08:464600 divided by?
08:48Bracket over?
08:509450 plus 4600.
08:52Bracket closed.
08:54What is the other condition?
08:56Capital gain ratio.
08:58What is written above?
09:00Long term debt.
09:02What is written below?
09:04Equity plus long term debt.
09:06Capital gain ratio.
09:16What is the other condition?
09:18Capital gain ratio.
09:20Ok.
09:22What is the other condition?
09:24EPL.
09:26EPL.
09:28EPL.
09:30EPL.
09:32EPL.
09:34EPL.
09:36EPL.
09:38EPL.
09:40EPL.
09:42EPL.
09:44EPL.
09:46EPL.
09:48EPL.
09:50I have heard this before.
09:52It is a very good example.
09:54I have heard it many times.
09:56Your father was a servant of the Lord and he was a babu.
09:58This was not a concept.
10:00Concept is a different matter.
10:02If you want to understand accounting,
10:04you have to understand it.
10:06Otherwise,
10:08you will be tied to a seat belt.
10:10You will be asked to explain everything.
10:12If you want to understand accounting,
10:14you have to understand it.
10:16Otherwise,
10:18you will be tied to a seat belt.
10:20You have to listen to everything carefully.
10:24If you get it wrong thirteen times,
10:26you have to give up
10:28in the next four weeks.
10:30You will get it wrong
10:32in the next four weeks.
10:34You will get it wrong in the next four weeks.
10:36You have to listen carefully
10:38and practice everything.
10:40Life will be easier.
10:42The more you love the book,
10:44it is the principle of the world.
10:46The principle of the world is that the more you love it, the more it runs away from you.
10:52And the principle of the world is that the more it runs away from you, the more it follows you.
10:57Love this book so much that it hates you.
11:02The secret is gold.
11:04They use pillows.
11:05They fold the book under their head.
11:09Some people put pillows on their sides and sleep.
11:12They put their clothes on their sides and sleep.
11:16Look at this book.
11:18Look at this book and fall in love with it.
11:21Put your hands in your pockets.
11:24Love this book as much as you can.
11:26Don't just put your hands in your pockets.
11:28Keep reading.
11:30Okay?
11:31Open your eyes.
11:32Close your eyes.
11:34Hold the book like this and look at it.
11:36Look at it.
11:38You are going to fall in love with it.
11:51This was the first question.
11:52This is the first trend.
11:53I told you what it tells you.
11:55Listen.
11:56Calculate the ratios.
11:58And comment.
12:00One question says, tell me the ratio.
12:03And tell me the reason for the change in both.
12:05This is the third idea.
12:06Practically, I will tell you what it says.
12:09Now, one question will remain.
12:11Do you remember which question?
12:12Now, one question is left.
12:14Come, let's see.
12:21Do you have one question?
12:22There are two questions.
12:24I told you.
12:26I will give the question on the other side.
12:35I will give the question on the other side.
12:43Who's question is this?
12:45What was the question?
12:47Was it a personal question?
12:49Yes, sir.
12:50Give me the personal question.
12:51Yes, sir.
12:54Listen, son.
12:55I will tell you what you said.
13:00What is the page number in your book?
13:03Page number is 8.
13:048?
13:05Yes, son.
13:06Write it down.
13:07Who's question is this?
13:08Who's question is this?
13:10It was question number 6.
13:11And it was question number 17.
13:15It was a question of 17 marks.
13:21And what is 17 marks?
13:2434% of passing marks.
13:27One third of passing marks.
13:30It was a question of ratios.
13:32It was a question of ratios.
13:34This is one trend.
13:36If this is covered,
13:37then we will cover all aspects of it.
13:39Then we will ask about ratios.
13:41Right, son?
13:42Okay.
13:43Let's see.
13:44Question number 1 says,
13:46I have a question number.
13:47Do you have a question number?
13:48Yes.
13:49Let's see here.
13:51It says,
13:52After the preliminary test,
13:53is considering to take
13:55some of the following measures
13:57during the last week of the year
14:00ending 31st May 2021
14:03in order to show
14:05better performance.
14:07What is the requirement?
14:10Show the effect
14:13increase, decrease,
14:16no effect of each of the above measures
14:19on the following financial ratios.
14:22GP ratio,
14:24NP ratio,
14:26NP ratio,
14:28current ratio,
14:30stock turnover ratio,
14:32return on non-current asset and quick ratio.
14:34On these six,
14:36show the effect of the above measures.
14:40I repeated the same question again.
14:42I told you yesterday.
14:44Now, what will you do?
14:46While doing it in the paper,
14:48I asked you about six ratios.
14:50You said,
14:51first of all,
14:52this is the reason in the paper.
14:53Which is the first ratio?
14:55First,
14:56we will write the gross profit.
14:58Which is the second ratio?
15:00Then,
15:01we will write the net profit ratio.
15:04And then?
15:05Then,
15:06we will write the current ratio.
15:09Then?
15:10Then,
15:11stock turnover ratio.
15:17After this?
15:18Return on non-current assets.
15:26And,
15:28quick ratio.
15:34These are the six ratios.
15:36And, what is the event in the question?
15:38Five.
15:39Five.
15:40So, we will write it like this.