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Kindly explain your doubt/ review, so that I can help you with it!

You will clear it soon! Your learning from this process/ journey will be very much helpful to you forever! Wish you the best!

@@CAKrupenYHathi Thank you for your kind words sir 😊

It is yet to be uploaded, I'll upload it soon! Thanks for your patience.

In MCQ 1, selling price of Rs. 45,000 is given. In MCQ 4, they have proposed for value engineering and trying to reduce the cost, however, nothing is mentioned about change in the selling price, hence, selling price remains same as mentioned in the MCQ 1. This way Rs. 45,000 is taken as selling price in MCQ 9 and cost of Rs. 30,250 as calculated in MCQ 4. Hope your doubt is clarified! Feel free to reach out for more clarifications! Thanks.

Throughput means amount of material passes through process of manufacturing! So, in throughput accounting, focus is only on material which is passed through manufacturing process and only material cost is considered as variable cost. It is just different approach focusing on material cost. If we consider all variable cost, traditionally we learn, i.e. material, labour, overheads etc., then it become marginal costing. So, throughput accounting is focusing only on Material cost. Hope your doubt is clarified! Feel free to reach out for more clarifications! Thanks.

Glad to hear that! Keep watching and learning!

Following is the link of Part 1 of Target Costing: th-cam.com/video/YWJeuqeFx6s/w-d-xo.html Part 2 is pending to be uploaded, it may be uploaded in the next week.

Welcome!

This playlist is videos from ICAI Module which is covered in around 60 Hours. I have also uploaded videos on revision from Notes I have compiled from ICAI Module are covered in around 25-30 Hours. Also keep uploading RTP MTP videos. Hope all these will be helpful to you! All the best

Gald to know that it is helpful to you! Keep watching and learning

Vaise koi difference nai hai Auditor aur Engagement Partner ke beech. Auditor who audits particular client, he is responsible for the audit of that client, so as engagement partner. However, in normal discussion, auditor refers to whole audit engagement team. In book auditor is particularly who is going to sign the audit report. So both the terms are same for academic purpose. Hope your doubt is clarified! Feel free to reach out for more clarifications! Thanks.

@@CAKrupenYHathi thanks

Exam mai baith na ..maan lijiye kisi ne form bhar k 2 paper ka hi exam de k chora ho tab...kya appear mana jayega ?

I think agar ek bhi paper diya hoga to consider kiya jaayega! However, you should get confirmation from ICAI, following is the link of ICAI contact details: www.icai.org/post/exam-announ-221223 www.icai.org/post/4368 Feel free to reach out for more clarifications! Thanks,

Glad to hear that!!

Read 2nd last point of Question which is given on Pg. No. 3.51. Total variable production cost is Rs. 2,000 which includes Raw Material cost as well, right? So, currently Raw Material cost is Rs. 800 per unit which is increased to Rs. 1,040 per unit. In Rs. 2,000, Rs. 800 is already covered, hence, only differential amount of Rs. 240 added (i.e. Rs. 1040- Rs. 800) to total variable production cost. Hope your doubt is clarified! Feel free to reach out for more clarifications! Thanks.

@@CAKrupenYHathi Thank you sir, I thought raw material cost was to be taken seperately since it was given seperately.

@@arjunv2520 As Variable Production Cost is given so it includes Direct Material Cost, Direct Labour Cost, Direct Expenses and Production Overheads. So remember it forever, and also read the question twice or thrice in the exam, to get correct answer. All the best!

From 04-08-24 to 03-08-25 - Rs. 1 lakhs Sub-standard asset consider kiya jaayega aur as on 31-03-25 15% ka provision kiya jaayega i.e. Rs. 15,000. From 04-08-25 to 03-08-26 it needs to be classified as Doubtful Assets - specifically D1 category and as on 31-03-26 provision needs to be made @ 25% or 100% as applicable i.e. of Rs. 25,000 or Rs. 1 lakhs. Then from 04-08-26 to 03-08-28 D2 and provisioning at 40% or 100% And then 04-08-28 onwards, outstanding loan is classified as D3 and provision needs to be made for whole Rs. 1,00,000. Hope your doubt is clarified! Feel free to reach out for more clarifications! Thanks.

Most welcome 😊

Welcome

Yes, in these videos, all chapters, concepts, questions from ICAI Module are covered. Even I have uploaded revision videos from Notes which I have compiled from ICAI Module. Also I upload RTP and MTP questions videos. So, all of them are free, available on TH-cam, you may refer them, they are sufficient to understand the concept and to appear for exams. For any doubt, you can comment , I'll reply for sure. All the best!

@@CAKrupenYHathi thanks Sir, You have Big Heart Sir ❤️💜 thanks for uploading these videos for students who is financially weak or any reason 😍

Sorry, but I won't be able to upload videos for 1 more week, due to technical issues and busy schedule! If you have scheduled your test within 7-10 days, kindly prepare on your own or search for videos over internet. All the best!

You can download the videos or subscribe for TH-cam Premium! Thanks.

You can apply for Final course before completing those trainings, however, you need to complete them before appearing for CA Final exams. Feel free to reach out for more clarifications! Thanks.

@@CAKrupenYHathi thank you sir

Thanks!

Here, Going Concern is not affected as payable amount of Rs. 5 crore would not lead to liquidation og organization. Rs. 5 crore is material amount for the organization as well as for us. If it is levied on us, then our financial condition would be affected too much, but for businesses, it is material amount, however, they can easily manage to pay it, as their Turnover or profit can also be in crores, that we can't assume. Even it is mentioned that the company is ready for out of court settlement by paying Rs. 5 crore, so they are capable of paying it. If intention of que is to include concept of SA 570, they will include hints like the company doesn't have enough fund or unable to get fund from anywhere else to pay such Rs. 5 crore. So, we need to read and understand the question properly. Hope your doubt is clarified! Feel free to reach out for more clarifications! Thanks.

@@CAKrupenYHathi Thank you sir 🙏🏼😊

Sorry, I won't be able to upload videos for 1 more week, due to technical issues and busy schedule! If you have scheduled your test within 7-10 days, kindly prepare on your own or search for videos over internet. All the best!

Thanks for the suggestion! However, I have already uploaded all videos of Audit, so couldn't incorporate your suggestion in those video lectures! But you may let me know the terms you want to understand in detail, I may make specific videos, if possible, or explain them with example in comment section. Hope it will work! Thanks.

Audit completion FS ban jaane ke baad hota hai, but engagement letter to Audit start karne se pehle banate hai and you may have studied Companies Act, 2013, where it is necessary to appoint auditor in the AGM for current year or for next FY. So for eg, for FY 24-25, auditor is appointed by Sept, 24, so FRF needs to be stipulated in engagement letter. Feel free to reach out for more clarifications! Thanks

​​@@CAKrupenYHathi ખુબ ખુબ આભાર sir, doubt clear થઈ ગયો.....

It's my pleasure! Thank you so much for such kind words!

It will be back more than your expectation once you become CA or reach to your aims! 😊😊 All the best!

@@CAKrupenYHathi i wish it will happen soon because this CA journey has snatched every good thing from my life 🤞🤞

@@LHA12 It will be returned twice or thrice time! Wish you the best!

@@CAKrupenYHathi thanks brother... wish you the same 😇

Sanction means to give permission. For eg., Bank sanctions loan! Feel free to reach out for more clarification with specific point where it is mentioned! Thanks.

@CAKrupenYHathi thank u sir

Most welcome

You’re welcome 😊

It is not bakwas from my point of view! It is called hook point which creates interest for viewer to watch full short video, as gradually retention of people are reducing! Hence to make it interesting and to remember for long, we need to use some creative tactics! And these are shorts which are not used purely for education purpose, it is education with fun kind of thing! Otherwise my all long form videos are totally focuses on concept/ studies! Hope you understand my point! Thanks for commenting!

Mostly, I'll upload videos in sequence only! Also, sorry, I won't be able to upload videos for 1 more week, due to technical issues and busy schedule! If you have scheduled your test within 7-10 days, kindly prepare on your own or search for videos over internet. All the best!

I guess, a significant doubt regarding the ability of an entity to continue as a going concern would arise only if there is a material uncertainity about the same. Going concern assumption would not be challenged by those uncertainties which are immaterial. If there is an immaterial uncertainity, how would that put the going concern ability of an entity into threat? This is what I feel, but let sir to respond to it.

One of the Objectives of SA 570 is to ascertain whether such events casting significant doubt creates material uncertainty or not. If there is no uncertainty, neither it needs to be disclosed in FS nor we are concerned with its reporting. However, if there is material uncertainty then we need to check its disclosures in FS and then we decide how to report which is covered in this video. Hope your doubt is clarified! Feel free to reach out for more clarifications! Thanks.

Glad to know that! Thanks for such words of appreciation! Keep watching and learning!

I wish these videos are helpful to as many students as possible and helpful to them to understand the concepts and to get success in their exam! Thanks for your comment and wishes! Keep watching and learning!

Yes, I am trying to experiment traditional but not so trendy ways to teach which maybe time effective and to the point! Glad to know that you liked it, it will help me to stick to my methods! Thanks.

@@CAKrupenYHathi Yes sir please stick to your method may what others say because there are students like me who don't want ENTERTAINMENT in class. WE ONLY WANT TO STUDY THE CONCEPT that's it. You are a prime example of how one can study efficiently and effectively. Thankyou so much now I don't fear audit

@@cyberpunk8742 Yeah sure! Actually those faculties tries to make students live due to difficulty of the subject and course, I may also need to do the same if its live lecture or physical class otherwise students can't understand much! However, in TH-cam videos, I don't need to do it since if students getting bore they can take break on their own! So glad that this way it is helpful to you!

Khub khub aabhar! Bhagwan to nai hun, just doing what I like and what I think I should! Thanks for such kind words!

You don't need to complete MCS as you have completed both GMCS. But what is ctt? Or if it is ITT then you need to undergo Adv ITT as ITT may be completed by you before joining articleship. Whereas Adv ITT needs to be completed after joining articleship but before appearing for CA Final. Feel free to reach out for more clarifications! Thanks.