valuable session

Thank you sir

Thank you sir

If preference dividend is given we will subtract that as well?

BBA First Year Student SHANTI SE PADHATE HAIN SIR 🤌🏽

please can anyone help as i m from engineering background i am doing this lectures for my mba so from which book i can gain more knowledge and practise sums related to it.thankyou😊

its very knowledge able session for me thanks alot sir.

thank you so much sir

Thank You Sir

Dear Sir, The calculation as the amount you wrote is not correct. The sum of B, in not correct & the sum of A+B+C is also wrong

So basic compared to what is being taught to CA students

Thank you very much for this useful video. But Sir, can you please explain that what is the main purpose of Multi step Income Statement.

Very useful lecture. Thank you very much.

Dear Sir, Very well explained, Thank you very much

GREAT

Current Ratio has explained in very well. Thank you very much, Dear Sir.

Good

Company is started using internal sources of funds initially. The capital of shareholders are brought in and profits of each year are reinvested. These funds appreciate as a company grows and its solvency shows its financial strength. At such time, word of company's credibility reaches the market and external sources of funds are poured in for further growth of the company. This is possible because now the company can show the good work it has done in the past few years to the external fund owners to hopefully gain their trust so they agree to give their money to the company. In solvency ratios we think about the internal sources of funds invested in the company, how they are being utilized, how much wealth is created by the utilization and to what extent can the company now expect to get external sources of funds. Net Asset Value 8:34 - (Equity shareholder's fund or Net worth/ total no. of outstanding equity shares) x 100 How much shares are there in the market and of that how much is represented by the net worth of the company. What is the net worth per share? Debt Equity Ratio 16:52 - (Total long term debt/Total capital i.e. equity capital + pref. capital ) x 100 It is ratio of owned funds and borrowed funds. 2:1 is considered fine. Using this we can see how much of the borrowing capacity has been exhausted by the firm, what part of the capacity is still left to utilize and how the company can further expect to borrow more money with respect to the funds given by its shareholders. It means if you put in 1 rupee of net worth or shareholder's fund or net worth you'd be in a position of borrowing 2 rupees worth of funds from external sources. Interest Coverage Ratio 25:23 - (PAT + Int. on long term debt + Non-cash charges/ Int. on long term debt) This tells us about the interest paying capacity of firm. For this, the liquidity position of company should be good. The numerator tells us that a company uses its cash profits, the interest on debts it hasn't yet paid and non-cash charges like depreciation to cover its interest charges on long term debts. 3 to 4 times is good. Higher, the better. Debt-service Coverage Ratio 28:29 - (PAT + Int. on long term debt + Non-cash charges/ Int. on long term debt + Installment on the principal to be paid). Higher, the better.

Notes Net worth = Paid-up capital + Free Reserves (Liabilities side), or Total Assets - External sources of funds (Assets side) Return on Net Worth Ratio - 13:16 (PAT - Pref. Dividend/ Net worth - Misc. expenses) x 100 Equity shareholders evaluate whether their capital is in a good position of giving them returns. It is compared with risk free rate of return given by a bank if one puts his money there. It can also be compared with Return on Net Worth Ratio of other companies in the same market or an industry average. Time series analysis can also be done for the same. Earnings Per Share Ratio - 20:00 (PAT - Pref. Dividend/ Total no. of outstanding equity shares) x 100 Same comparison methods can be applied here. Cash Earnings Per Share Ratio - 23:00 (PAT - Pref. Dividend + Non-cash charges/ Total no. of equity shares outstanding) x 100 In Trading account we mention how much sales were made but not how much sales made were cash and how much were credit. So in net profit, there is a part which can be called cash profit and another that can be called credit profit as we haven't yet retained it. In CEPSR, we are concerned with that cash profit only as there is a chance that the credit profit we anticipate may turn into bad debts. Non-cash charges are such charges the firm doesn't pay to anyone. They are inanimate in nature. Ex - Depreciation. They increase the cash availability in the firm.

Thank you very Dear Sir, for these supportive videos.

Thank you very much for this useful video.

Dear Sir, In case of Sole proprietorship/Partnership or a Company does have public shares. then instead of "Preference dividend" or "Equity shareholder funds" Can we use the Capital account only. or the partner's Equity Account ?

Thank you sir

Thank you very much, very much & lot love from Pakistan for this useful guidance. You are a best teacher & I salute you.

hey, i am attending this course in 2024. am i going to get a certificate after the completion ???

Sir, you are an inspiring mentor. As an AFA (Affiliate Financial Accountant), I already understand these concepts, but your delivery of the lecture is exceptional. Thank you for sharing this premium accounting wisdom! 💕💕

I have a question, sir. Why was Naresh Kumar balance not included in the trial balance?

Thank you so much, sir. I just stumbled on your video on Financial reporting and it has been insightful.

Thank you sir All the videos are full of knowledge. Thank you sir for giving your Precious time to us

His knowledge is not at par as compare to CA faculties knowledge like Parveen Sharma and others in Ind AS applicability and reporting .....he posses more theoretical knowledge ...

Studied all 60 videos and found that this course is so much valuable. Thank you Anil Sharma Sir for teaching us , educating us.. God bless you..

But Bank Balance is total 16000 +8000 initial isn't it?

Thank you Sir for educating us

Thank you so much Sir for educating us

awesome sir plz keep it up

Super quality Sir. Thank you for educating india..

This channel is underrated

Thank you Sir

Thank you sir for this lecture series

I think this is not the correct framework of DuPont ratios.. can anyone confirm on this?

banks follow accrual accounting not cash

is this helpful for data analysts?

0:55 1:50 3 Things; 1)How to learn&prepare 2)How to analyse 3)Reporting 1)3:01 25:26 Thats transaction is not important for business

Mr. professor, you are Frog of the well doesn't want to come out of it, still you are teaching Golden rules of accounting which are outdated. 😅 This is quality is being delivered by IITs. 😂😂😂

Frog of well doesn't want to come out of it.. Old professor with outdated knowledge.... Mr. Professor Accounting is unique language of business. GAAP are almost similar in all over countries, just US GAAP have bit changes. But still somehow are same.

From 2024

Thank you so much sir

Thankyou sir for your valuable lectures.❤🙏🙏🙏 it's so amazing explanation .

Ty very much sir

its free take it guys