#2 Holding Company ~ Adjustment of Common Debts and Unrealised Profits

For full course, visit: academyofaccounts.org
In this lecture I have discussed the consolidation procedure and adjustments of common debts and unrealised profit in closing stock. In the upcoming lectures I will explain more adjustments and other concepts related with the topic.
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[@rakeeeeeb]

This is how teaching has to be done. So intense, so straightforward. Genuinely learned something new in 30mins that I won’t forget.

[@kush8806]

Sir, I have to say that my words fall short for appreciating your efforts, really you just make concept crystal clear. I have Studied from various Teachers or professors but I never see someone like you.

[@Dhu_alQarnayn]

Mera adha semester guzar geya mujhay wo smjh nahe aya jo main ne 30 min k 2 lectures main smjh leya. I was right that its upon teacher who can make a student fail or excel.

[@unknownworld5255]

Yeah absolutely ryt 👍

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It's true 😁

[@rahulchimnani4100]

Kaunsa semester ⁉️

[@Dhu_alQarnayn]

@@rahulchimnani4100 Ab to graduate ho k ACCA bhi kr lia bro. I thing 2nd ya 3rd semester tha ye BS ka.

[@rahulchimnani4100]

@@Dhu_alQarnayn bs⁉️

[@imranqureshi6720]

Bhai kasam Kya story sunai hai sir लड्डू और पेडा seriously main tareef jitni bhi karu sab bhot choti hai aapke पढ़ाने के सामने।

[@musawwirahmed38]

Sir your way of explanation is just awesome, And that Laddu wala example was Excellent.

[@FarhanKhan-hh8ch]

Bro please can you help me i am unable to understand that part at 4:31 - 4:39 why aren't we adding the reserve surplus 80% of Hltd

[@musawwirahmed38]

@@FarhanKhan-hh8ch bhai Company ke Share acquire karne ke baad agar koi reserve and surplus ho to usey holding company ke account me liya jata hai, but yahan jo Reserve and surplus question me hai wo "Pre aquisition of share" matlab subsidiary company ke shares purchase karne ke pahlesehi reserve and surplus tha isliye usey add nahi karsakte.

[@thehorrible6295]

Mere last year 6 sem ko 55 days me jo part me nahi aayawo part maine holding ke 3 video me hi samj liya wo easily and thanks for him heartly ❤️🙌 man gaye sir apko

[@narsinghpilania3800]

Awesome sir ji👌👌👌👌 Aapke smjane ka trika bhot acha h Thanks sir☺️

[@shivangibhargava6436]

Thank you so much sir ! You have cleared exactly what I wanted to get done.🙇‍♀️🙇‍♀️

[@K.thakurr3]

Bestest thing found on KZbin

[@Asit146]

Outstanding lecture.. Heartly thanks for your effort. 🙏

[@dimplejangra8677]

That's really worth watching ❤️

[@currentlydreaming4183]

Ye video bht hi jaada helpfull hai mujhe holding company ke basic bht ache se smjh aa gaye sir thankyu 💕💪

[@goood367]

Kya samja nahi mujhe

[@renukajaiswal9796]

Sir , u r a real gem.. 💎. .. U just make concept too easy...

[@nancydoda9772]

The way of your teaching is awesome...you have cleared all the topics in a very proper and deep way .. please upload all the chapters for Bachelor of Commerce 4th sem and 5th sem..

[@nagmamehboob6720]

None can teach like uh ....👏👏👏👏👏

[@neelaxisaini8156]

Science side se hokr bhi mujhe ye sab apki wajase samjh aara hai thank you so much

[@prathamgupta-gq5xg]

Sir you are best

[@khusboojaiswal8997]

What a excellent teacher u r sir ❤️❤️ best wishes ❤️❤️

[@FarhanKhan-hh8ch]

Madamplease can you help me i am unable to understand that part at 4:31 - 4:39 why aren't we adding the reserve surplus 80% of Hltd

[@englishzone7769]

Self consumption has its value... that's the profit for both of them

[@Asit146]

Yours every single words are precious. It's clear, fluent and direct to mind🥰

[@priyanshugupta3111]

Fantastic explanation. Made this topic very easy. Thanks sir.

[@mst.ahosanaaktereisha4913]

Thanks a lot sir. Lots of respect and love from Bangladesh ❤️.

[@siddhantkapoor7762]

fantastic way of teaching. Loved the lecture

[@vahidmemon2511]

Ofcouse

[@abhasinhaabhasinha3004]

Mujhe help chahiye ques nhi ban Raha 🙏🙏

[@divyasaini7453]

u r fabulous at explaining concepts 😍

[@shubhamkumar-hz1vc]

Please upload all chapters as it will be helpful for students like us.. I am preparing for CA IPCC while going through this I observed some of my doubts were not clear that's why I failed.. Your videos helped me a lot I am watching it from 3 weeks and cleared my doubts.. I believe I can get a rank but galat cheez padhke.. So what your videos does is very good.. Kuchh isi tarah log ek dushre ki chhoti chhoti madad se aage badh jaate hein.. I believe i am not an average but galat jagah ttns lene se concept gadbad ho gaye the.. Baar baar ttns lena possible nahin par youtube helped.. Saare teachera achhe nahin par 1 ya 2 class dekh ke pata chal jaata.. If I secured a rank I will also mention your name.. But please upload kar dijiye aur coz it helps a lot..

[@MukeshSharma-dr5uc]

what a beautiful story you explained

[@shivanshsrivastava2670]

Teaching skills💪👌

[@veshu_2304]

Sir aap great bhut jyda help ho rhi h paper m apki videos s ❤️❤️

[@SANJAYKUMAR-ug9zo]

Thanku so much sir apka samjhaya har ek words clear h 👏👏👌👌🙏🙏🙏

[@meenuchoudhary432]

thank you so much sir for this amazing lecture....

[@kritikasahu9034]

Thank u so much sir.....most of concepts aap bohot km samay me clear kr dete ho.....

[@govindkawardha]

Kaha Se ho sahu G😁😁😁

[@sanghavithavuta99]

You teach the way how accounts has to be taught to students. Thanks a ton Sir for this video and for having lots of patience so the we can understand the concept in depth!🙏

[@shraddhatonde1518]

Thank you very much Sir the way your teaching is fabulous specially unkeliye jo regular college attend nhi kr pate like me thank you again

[@m.s.commerceinstitute1228]

Wonderful explanation sir 👌👌👌

[@deekshitaghatbale1478]

Sir you are superb thank you so much

[@mdsohail6973]

Sir u r a real gem ❤️❤️❤️❤️

[@hajeerataranum1190]

Thank you so much sir😊😊 yeh problem samaja ney ke liye

[@satyamjhahere]

Too much complication explained easily sir thank you 🙏

[@gorugohana4538]

Thank you sir 🙂🙂🙏🙏

[@danceindia777]

Thank you so much sir. 🙌

[@atulgarg2258]

Very well explained sir thx 👍

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The story was awsum🤣, zindagi bhar yaad rahegi🤞

[@abhasinhaabhasinha3004]

Mujhse ques nhi ban Raha help chahiye

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Music at the beginning gives different pleasure ✨

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Tysm sir

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Very understable and nice video thank you so much sir jii 👌👌🙂😇

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Thanku ❤🎉🎉🎉🎉🎉🎉

[@Believe783]

Thank u so much Sir 🙏

[@alkaghosh6830]

Thanks sir😊😊😊😊

[@karupaswan5808]

Thank you sir..

[@gayathrim1898]

Well explained

[@Mansi-nv3bx]

Thank u so much sir

[@AmanKumar-vj3mk]

THANKS A LOT SIR ...

[@inshaelahi9008]

Thank you sir

[@currentlydreaming4183]

Sir i have mcom part 1 2020 text book of U.P.S AUTHOR(S.PARVEEN) And isme sums year wise diya hai pure book me chpters ke naam nhi hai bht confusion hai sir pls help me mai iss books se kaise padhu

[@vikasvikas978]

Wow Nice sir

[@aayushchauhan1285]

I've a question regarding debtors and creditors situation, how can the creditor deduct whole 90000 from it's amount if he is only paying 10000.

[@salonitiwari6772]

very well explanation thank u sir...but 1 thing i want to add that companies balance sheet format is not like that.

[@RahulThakur-ho6nz]

I can sleep now. Thanks sir ❤️

[@arnovpaul2500]

Amazing

[@afreentaqi7427]

Thanks sir.

[@shaheen4696]

Very well explained...with laddu peda eg....understood the concept n solution very clearly...thanku very much sir g.....plz keep on uploading more videos on all sums of M Com 1 n 2 ...for all the topics..

[@mithunpanda361]

Sir you are best.

[@nehasah8156]

Thank You

[@Raghavmanka28]

Thank you so much sir

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Sir you are awsome

[@abhishekadhav5203]

Nice ❤

[@shambhoonath8884]

thanks sir

[@jugnudhall9010]

Very uncountable thanks Sir

[@kunaljain3617]

Sir iss chapter ki baaki videos bhi upload krdo plss

[@kamnamaurya1217]

Nice sir

[@shanvisah5046]

Sir can you please make a video on dividend part of holding company accounts.

[@TangledMan_]

10:11❤😅 Thanks sir

[@ManishKumar-wk6kx]

Sir, kya isme pre or post nahi hota h, please reply sir

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Where is your coaching centre sir plz tell me someone

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Nice

[@nishajain4171]

Ty so much sir it's very important to me but bhut Sare doughts bhi h

[@alphaq721]

Doubts*

[@janakvaratiya1603]

Full Concept Clear 🙏 Thank u Sir❤️❣️

[@rsharma557]

Great

[@RohitKumar-wm2gr]

Sir questions 1 ki consolidated balance sheet karwa doh

[@dipikaprajapati2411]

If there will be loss in subsidiary company and a credit balance or debit balance than what adjustments shoul be made?

[@nikhilgs737]

I am a CA Final student but studying Ind AS Consolidation, can i refer to this video lecture

[@swetabaral5855]

Sir unrealised profit and mutual owing ke bareme thoda aur clear kardijyena

[@GourabAccounts]

Sir pls... New blance sheet format ekbar dekhaiye... Pls pls pls sir

[@satyammittal4619]

Sir kindly make the video regards Transfer Pricing

[@shammisharma5967]

Question : Re: (d) 1/5 stock is remaining in the business, Why are we deducting 1/5 of stock value. which is in the Business? I hope to hear from you soon. Shammi Sharma Toronto

[@pssjan09]

Holding co sold 200000 stock to subsidiary for 250000, means 50000 profit booked. At the year end inventory of subsidiary 1/5, means 50000 remains in stock. Hence 4/5 stock sold and 1/5 stock unsold in subsidiary book. So, unsold profit remains in stock is 10000. (because profit is not incurred between inter company sales unless same has been sold to outside party) So, unsold profit has to be deducted from reserves and surplus of Holding co and minority interest as prevailing proportion.

[@analytic-vision-oracleclou6734]

Well explained...

[@FarhanKhan-hh8ch]

please can anyonehelp me i am unable to understand that part from 4:31 - 4:39 why aren't we adding the reserve surplus 80% of Hltd

[@alishezan9166]

Kyunki wo purchasd reserve and surplus h wo adjust hogya investment se... Ham bs post acquisition wala profit add krenge jo H ltd ne baadme kamaya

[@gajenderatiwari5762]

Sir m kya ishe apne b.com programee 4th semester k liye complete pdh lu ye advance level to nahi ho jayega b.com k level se

[@_tanveer_786]

Sir make video on ind as 110

[@SakshiChobhe-xh2hb]

sir aap holding company ka pura working note's bana ki dije ye na

[@dipalimendhe725]

Sir b. Com 6th sem insurance claim ka batao na

[@PriyaThakur-xz5hm]

Sir pri or post ka kya mtlb huaa

[@technorezwan6771]

Take love from Bangladesh sir

[@entertainmentdesires757]

Can you please take income tax also?

[@duttatube3480]

Bahar jo sales man hulla kr rha hai wo mai huu 😁

[@smileyjii2255]

Sir is chapter se important question btaiye jo exam me aaye

[@nibhasa3076]

🙏🙏✨✨✨😌😌😌🙏🙏

[@ankushsingh4998]

22:02 both friends be like : subeh se na ek aaloo bika hai na hi bika hai aadha kanda....😂

[@ajaykumarawale3934]

Bcom 6th semester ka batao sir plz

[@deepalisolanki5764]

Classic

[@ganeshapeyton1141]

Sir ...Apki kahani bahut achi thi laddu pede wali ....😂☺️