Conceptual Framework  Lec 01 Part 7 - video Dailymotion

HM RANA UMAR FAROOQ  The best teacher of CMA USA

Watch Conceptual Framework  Lec 01 Part 7 - HM RANA UMAR FAROOQ  The best teacher of CMA USA on Dailymotion

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00:00Listen, listen.

00:02Yes, listen.

00:05Dirty lion, yes.

00:09If I become a dirty lion,

00:11I will do as much dirty work as I am dirty.

00:14And in the class, in the class,

00:16I will do the work in front of everyone.

00:18Yes, speak.

00:24The bread is not bad,

00:26the flies are bad.

00:30We are innocent children,

00:32you are dirty girls.

00:36This is the story of the lion.

00:40Now answer this from your side.

00:42Yes, sir.

00:43A donkey is walking on the green grass.

00:49A donkey is walking on the green grass.

00:52The lion and the lioness don't come,

00:54they talk nonsense.

00:57I have never seen anyone like this.

00:59A young man.

01:02Sir, I have never seen anyone like this.

01:04What?

01:06How?

01:09Come on, let's go ahead.

01:11Sir, you tell me,

01:13if I go to heaven,

01:15will I go to heaven?

01:20I know a lot,

01:21I will tell you in 5-7 minutes.

01:23Sir, I think you are right.

01:27I will tell you.

01:29Sir.

01:30Yes.

01:31Sir, in these two examples,

01:35I don't hear anything.

01:37I will tell you when I come back.

01:40Take it easy.

01:42Take it easy.

01:46Are you tired of studying?

01:48No, sir.

01:50Yes, ask the example.

01:53Ask, ask.

01:55Ask, baby,

01:56you have ruined the color.

01:58Some aunts are like this.

02:00Wherever they see their nieces and nephews,

02:02they come and say,

02:03you have ruined the color.

02:06Yes, tell me, tell me.

02:09Sir, I was saying that

02:10in these two examples,

02:11there are no realizable values.

02:13I have not found one,

02:14but I have found a good one.

02:15Where?

02:17In both?

02:20You haven't done it?

02:22It's good,

02:23I had extra knowledge.

02:24Why didn't you do it?

02:28It's good, isn't it?

02:29Realizable value is very much

02:31specific to inventory.

02:34For that, another word is used,

02:35fair value less cost to sell.

02:37So, fair value is very much

02:38relevant to exact price.

02:40And realizable value is exact price.

02:42So, you can take fair value

02:43as a replacement for it.

02:46Expected selling price also

02:47bases on fair value in the market.

02:50How can you say,

02:51I will sell it for 10 rupees

02:52and you will sell it for 20 rupees.

02:53How?

02:56This is not possible.

02:57Expected selling price

02:58also bases on

02:59fair value in the market.

03:01That is also an exact price.

03:03Realizable value.

03:04So, it's good to have

03:05extra knowledge.

03:06It's not that much extra.

03:08Okay.

03:09What's the point here?

03:13I want one more thing

03:14very strongly.

03:18So, I want to do that first.

03:21Shall I tell you?

03:23It's in the middle,

03:24I will tell you.

03:25By the way,

03:26I haven't heard this name

03:27for a long time.

03:28I might get lost.

03:31Let me tell you.

03:34After so many days,

03:35I saw you,

03:36I felt like

03:44After so many days,

03:45I saw you,

03:46I felt like

03:48On the burning,

03:49scorching sand,

03:50suddenly,

03:51it rained like this.

03:53On the burning,

03:54scorching sand,

03:55suddenly,

03:56it cooled down.

03:58After so many days,

03:59I saw you,

04:00I felt like

04:02All the black walls

04:03of the dark night fell

04:05and a river of light

04:06started flowing everywhere.

04:10After so many days,

04:11I saw you,

04:12I felt like

04:13A lifeless body

04:14when the soul

04:15comes back again.

04:17The one who had lost

04:18life again gets life.

04:20The one who had died,

04:21wakes up and says

04:24How do I tell you

04:25who you are for me?

04:29How do I tell you

04:30who you are for me?

04:32You are the song of my heartbeats,

04:34You are the music of my life,

04:36You are my life,

04:37You are my worship,

04:38You are my light,

04:39You are my music,

04:40You are my happiness,

04:42You are my love,

04:43You are my melody,

04:44You are my melody,

04:45You are in my eyes,

04:46You are in my memories,

04:47You are in my breath,

04:48You are in my eyes,

04:50You are in my sleep,

04:51You are in my dreams,

04:53You are in everything I do,

04:55You are in my day and night,

04:57You are in the morning,

04:58You are in the evening,

04:59You are in my thoughts,

05:00You are in my work,

05:02You are the food for me,

05:03You are the food for me,

05:05You are the laughter for me,

05:06You are the tears for me,

05:08You are the sleep for me,

05:10I go somewhere,

05:11I see somewhere,

05:12You are there,

05:13You are there,

05:15How do I tell you

05:16who you are for me?

05:19How do I tell you

05:20who you are for me?

05:22This is your form,

05:23This is the sun of life,

05:25This is your form,

05:27This is the sun of life,

05:28The body is made of sandalwood,

05:30The body is made of sandalwood,

05:32These are the passions,

05:33These are the pleasures,

05:34You met the winds,

05:36You met the clouds,

05:38The buds bloomed in the lips,

05:40The eyes met the lakes,

05:43Wow!

05:45The face is full of moonlight,

05:46The voice is full of wonder,

05:48The body is like a glass,

05:49The colour is like flowers,

05:50The walk is like rivers,

05:52What a beauty!

05:53What a state!

05:56The colours of the body,

05:57Like thousands of butterflies,

05:59The curves of the arms,

06:00The shadows of the hands,

06:02These are the images of dreams,

06:04How do I tell you

06:05the state of the heart?

06:08How do I tell you

06:09who you are for me?

06:12You are the religion for me,

06:13You are the faith for me,

06:14You are my worship,

06:15You are my desire,

06:16You are my desire,

06:17I worship you all the time,

06:18You are my image,

06:19You are my destiny,

06:20You are my star,

06:21You are my sun,

06:22You are my passion,

06:23You are in my things,

06:24like surrounded by me,

06:26You are in the points,

06:27in the round,

06:28in the circles,

06:29You are in myين

06:31You are in every second,

06:33You are in every chili,

06:36You are the sea for me,

06:37you are the sea for me,

06:38you are the way for me,

06:39you are the destination,

06:40I know that you are!

06:42I believe you are,

06:43I see that you are,

06:44I think that you are!

06:46How can I tell you

06:47who you are for me!

06:48I am nothing for me,

06:49kailat ho tumi, kaise bataunga tumi mere liye

06:52tumi kaun?

06:55Usme aakhir mein woh yeh jumla kahta hai, woh shirk ya saar

06:58bhagwan kahta hai, toh usko mene alter kar diya hai

07:01woh mere liye kailat ho tumi, woh kahta hai mere liye bhagwan

07:04ho tumi, toh usliye mene usko chhoda hai, toh change bhi hai

07:07kaise bataunga tumi?

07:09toh roh kyu raha hai?

07:12ko liyaad aa gaye mere bhai toh?

07:19saar toh milega?

07:22tumhari sadh ke bhi baneri

07:25le jiye aage chale

07:28le jiye bacha party, aage wale dwars

07:31ek example hai, X-Limited ki

07:34yeh X-Limited ki ek example hai

07:37page number, yeh toh eager book hai

07:40472 hai

07:43aur usli kar humare pass page number 101 hai

07:46bahut important area hai, isko humare pass kahte hain

07:49capital maintenance ka concept

07:52physical capital maintenance and financial capital maintenance

07:55leke yeh aap padhaenge ek usre ko

07:58aapke pass 5 minute hai, is example ko padhe

08:01aur neeche, 3 kisam ki income standard baniye hai

08:04aur 3 kisam ki standard of financial position baniye hai

08:075 minute is question aur iske answer pe

08:10bahut karein, phir hum discuss karte hain, jaldi karein

08:16ek example, ek jagah 6 hai, ek jagah 3 hai

08:19example 6, page number 472

08:22aur example 3, page number 101

09:16aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aur aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror ar

09:46aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror ar

10:16or aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror

10:46aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror ar

11:16aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror aror ar

11:46ar

13:16Yes, this means that we have basically two types of capital maintenance.

13:23Isn't it smelling too cold?

13:25Yes, sir.

13:28Who gets the milk?

13:30Don't you want to open the fridge?

13:32I don't want to drink tea.

13:34They might have brought it back.

13:37Capital maintenance is of two types.

13:39One is financial and the other is physical.

13:46And financial is of two types.

13:48Which are they?

13:50Money terms.

13:53One is financial capital maintenance in money terms.

13:57And the other is in real terms.

14:05Those of you who have been learning accounting since childhood,

14:08in ITA, FR1, then you will do it in PATU, then in CFAB1, then in MSN1,

14:14the accounting that you study, financial accounting,

14:17the work that we do, all of that is done in money terms.

14:21Who knows this?

14:22Money terms.

14:23See, what was the question?

14:25X emitted comments business on 1st January year 1

14:28with a single item of inventory which cost 10,000.

14:31It took an item worth 10,000,

14:33took a stock worth 10,000,

14:35took a share worth 10,000,

14:37during which it sold the item for 14,000.

14:40It sold it for 14,000.

14:42And during that, general inflation is 5%,

14:45and inflation specific to the item was 10%.

14:49The accounting that you studied in ITA since childhood,

14:51and till this chapter,

14:53will teach you the concept of different maintenance.

Conceptual Framework Lec 01 Part 7

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