• 4 months ago
Transcript
00:00If you have any problem with the kids, ask them.
00:07You don't understand anything, do you?
00:10Look at his face.
00:13You don't understand anything?
00:15Why are you making such a dirty face?
00:16Look, there are two things.
00:18You can't control your face.
00:21You can't control your face.
00:23God can control your face.
00:25You can't control your face.
00:26You can't control what you say.
00:27If you don't have a good face, you can still say good things.
00:33Some people have a good face.
00:36But they ruin their face with their actions.
00:40Our Kari Sahib, where I did my Hifaz, had a very nice incident.
00:44He used to say that the face of a human being is like a mirror,
00:47which is read by those who read it.
00:50The light of good deeds and the evil of bad deeds,
00:53are ready on the face.
00:54What happened?
00:56What did you say?
00:59What did you say?
01:01The face of a human being is like a mirror.
01:04You will often see,
01:06all the criminals who kill and loot,
01:09look at their faces.
01:11As soon as they are caught, they say,
01:13the face is like a mirror.
01:15Is this right?
01:21Okay?
01:23And those who are decent,
01:25read the Quran,
01:27read the five prayers,
01:29their faces are cursed like this.
01:31This is also a form of prayer.
01:33That is why,
01:35the face of a human being is like a mirror.
01:38You must have seen many people in the hostel,
01:40changing their faces.
01:42When they came, they were crying.
01:44Then they changed their faces.
01:46Then they changed their faces.
01:48It can be a disease.
01:50It can be a problem.
01:52As it is, every bad habit is a disease.
01:54What is every bad habit?
01:56It is a disease.
01:58But still,
02:00the more you think well,
02:02the more you speak well,
02:04it will reflect on your face.
02:06The more you think bad,
02:08bad hormones are created.
02:10Where will the bad hormones go now?
02:12They will come out of your face like this.
02:14So,
02:16protect your face
02:18from bad hormones
02:20and from the bad hormones inside you.
02:22Okay?
02:24What is the next question?
02:34Is the joining fee and membership fee done?
02:36Next.
02:40Fee
02:42for service
02:44which you get from there.
02:46If you want to play cricket,
02:48you will play cricket.
02:50If you want to join a gym,
02:52you will join a gym.
02:54Okay.
02:56What is next?
02:58Fee for service
03:00and or contribution.
03:02In the beginning,
03:04there is a treatment for contribution.
03:06Restricted contribution.
03:08Unrestricted contribution.
03:10Endowment fund contribution.
03:12If a member contributes to you,
03:14you have to separate it from the membership fee.
03:16Fee for service.
03:18What is membership fee for?
03:20So that you can take benefit from there.
03:22Contribution means
03:24donation.
03:26Contribution is just like
03:28just like donation.
03:32So, the year you get it,
03:34you will get it back.
03:36In the year of receipt.
03:42And this donation
03:44does not go to the subscription account.
03:50If there is an objective in the paper.
03:53In the long question,
03:55two or four mistakes also work.
03:57No matter, two or four mistakes happen,
03:59still the number comes.
04:01But in the objective,
04:03the mistake is not judged.
04:05If in the objective,
04:07they tell you that
04:09members have given so much cash
04:11and have given so much contribution
04:12and he will say
04:14tell me this year
04:16what will be the subscription income?
04:18I just told you T-account.
04:20Subscription income and
04:22there is a hell of difference
04:24in subscription received
04:26and subscription income.
04:28Cash received from customer
04:30is not income.
04:32The one who sells is income.
04:34If he gives extra cash,
04:36then liability.
04:38If he gives less cash,
04:40then receivable.
04:42If you ask subscription income,
04:44there will be more answers.
04:46If you ask subscription received,
04:48there will be more answers.
04:50Do you understand?
04:52Received is in cash.
04:54Income is on accrual basis.
04:56Income is on which basis?
04:58Didn't you understand anything?
05:00So, subscription received
05:02and subscription income
05:04there is a hell of difference in both.
05:06Subscription received
05:08comes on the credit side of the subscription account.
05:10Cash received from members
05:12comes on the debit side of the subscription account.
05:14If you have to make a subscription account
05:16and the questioner has said
05:18that there is so much donation or contribution,
05:20then we will make it a foreign income.
05:22Okay, brother?
05:24And include it in the subscription account.
05:26We will write separately in the subscription.
05:28This is the membership fee.
05:30Opening, closing, accrual, etc.
05:32And the contribution of the donation received from it,
05:34minus it,
05:36the rest will be left,
05:38we will write it in the subscription account.
05:40So, we have studied both of this.
05:42Contribution was studied first
05:44and membership fee was studied later.
05:46Okay, friend?
05:48If in that paper it is said that
05:50total cash received is this much
05:52and contribution is this much from this
05:54and from this
05:56your membership fee is this much,
05:58then what will you do?
06:00You will separate the membership fee
06:02and take it in the subscription account.
06:04And the contribution received from the members,
06:06what will you do immediately?
06:08You will make it an income.
06:10Did you understand this point?
06:12This
06:14is an example,
06:16example number 9.
06:18Example number 9 in ICANN study text.
06:21And in our book,
06:23this becomes example number 4.
06:28Let's see how much we understand.
06:30At this point,
06:32we have to learn only one thing
06:34that contribution and subscription
06:36should not be dealt in one account.
06:38Subscription is another thing
06:40and contribution is another thing.
06:42Contribution is just like
06:44you are contributing,
06:46you are donating.
06:48You are donating for anything.
06:50But membership fee is that
06:52I have to take benefit from here.
06:54That is why membership fee is
06:56also called fee for service.
06:58Because I have to take membership
07:00so that I can take services from here.
07:02Donation is not because
07:04I can take any benefit.
07:06Donation can be for any purpose.
07:08It can also be restricted
07:10and unrestricted.
07:12For example,
07:17ABC golf club.
07:21Example number 4 in our book
07:23and example number 9
07:25in Lahore book.
07:42For example,
07:44I have to take benefit
07:46from this.
07:48I have to take benefit
07:50from this.
07:52I have to take benefit
07:54from this.
07:56I have to take benefit
07:58from this.
08:00I have to take benefit
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08:04I have to take benefit
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08:08I have to take benefit
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08:12I have to take benefit
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08:42I have to take benefit
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09:12I have to take benefit
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09:42I have to take benefit
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10:12I have to take benefit
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10:28I have to take benefit
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10:32I have to take benefit
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10:36I have to take benefit
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10:40I have to take benefit
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10:44I have to take benefit
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10:48I have to take benefit
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10:52I have to take benefit
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11:00I have to take benefit
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11:04I have to take benefit
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11:08I have to take benefit
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11:13I have to take benefit
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11:17I have to take benefit
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11:36this.
11:38I have to take benefit
11:40from this.