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sir here 01:57:50 let 1L ka loan hai 90 days end hua let 04 aug 24 then phle 12th months that is 03 aug 25 substandard assets me aayega right ? then uske baad agle 1 year that is from 04 aug 25 to 03 aug 26 then sub-categories DOUBTFUL upto 1 year (D1) me aayega right ? in short mujhe yeh janna hai ki jo 1st 12th months ka provision hai after 90days of overdue uska effect kha aayega only to SUBSTANDARD ya SUB-CATEGORIES ya dono >>? plz reply
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.
For point (i), if bank had assessed value of Building (given as security by the borrower) as Rs. 50 lakhs and sanctioned the loan of Rs. 40 lakhs, after some period say 1 year, building's value is assessed by the Bank and now if its value is less than Rs. 25 lakhs, the bank shall classify such loan as doubtful since value of security is eroded and now its value is less than 50%. For point (ii), if bank had assessed value of Building (given as security by the borrower) as Rs. 50 lakhs and sanctioned the loan of Rs. 40 lakhs, after some period say 1 year, when outstanding loan balance is Rs. 35 lakhs, building's value is assessed by the Bank and now if its value is less than Rs. 3.5 lakhs, the bank shall classify such loan as loss asset since value of security is eroded and now its value is less than 10% of OUTSTANDING in the BORROWAL ACCOUNT. Hope your doubt is clarified! Feel free to reach out for more clarifications! Thanks.
Thank you so much sir thank you sir ❤️❤️❤️❤️❤️❤️❤️❤️❤️❤️❤️❤️❤️❤️❤️❤️❤️❤️✨✨✨✨✨✨✨✨✨✨✨ life saviour ❤❤❤❤❤❤❤❤mujhe revision karna mai kafi jayda help ho rahi hai apki lecture i will for sure recommend your channel to my junior thank you so much sir 🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏
Sir i have a question that; in case of consortium loan lead bank not transfer amt to other banks and period more than 90 days then other banks treat this loan as NPA . So in this case other banks NPA loan treated against whose name lead bank or enterprise who take loan ?
Loan is given to borrower by various banks is known as consortium. Banks give loan to particular borrower only, and not to each other. They share the loan amount. Then borrower may pay whole installment amount to lead bank or pay to respective banks their share. In case, if borrower pays to lead bank and if lead bank don't share with respective banks, then those banks may treat that borrower as NPA. Since they have given loan to Borrower, an asset for Bank, become NPA and not lead bank. Hope your doubt is clarified! Feel free to reach out for more clarifications! Thanks.
If you have completed other chapters then you may skip it. This chapter is not very much difficult, some portion is important which is different while some portion is already covered in other chapters as well. So, if you are going to appear for only 2nd group and you have already completed other 2 subjects and you have time, then you may watch this video, you will be able to understand and remember many parts. However, if you don't have time, you may skip it... as now there is very less time so I would advise you to keep revising whatever have you done so far rather than learning new concepts. Hope your doubt is clarified! Feel free to reach out for more clarifications ! Thanks
In consortium when lead bank not share remittances to other banks .....for more than 90 days to kya lead bank ka consortium ko bhi npa mana jayega ya fir other member ka consortium hi npa hoga...
Other banks will consider the borrowe as NPA kyuki baki banks ko apna share nahi mila hai... consortium main jis bank ko share milega vo khush, baki banks ko nai mila ya fir koi bank ne dusri banks ka share allot nahi kiya to, baki saari banks borrower ko npa treat karenge
Sir I have a problem , sir ye videos dekhkar chapter samajh to aajata hai but exams me to likh kar aana hai and problem ye hai ki itni saari cheeze yaad kaise hogi qki ICAI to puri book me se kahin se bhi question puchrahi hai even from examples also , to sir itna kuch yaad kaise karein
Yes, that's the genuine problem, almost all the students face it. So, it is advisable to write down the key words and points of the topic/ questions while learning. Also try to keep revising, I know that's little difficult due to time constraints. For that I'll upload fasttrack/ marathon videos which you may listen at the time of sleeping or whenever you are not in the mood to study much. Even I have provided notes, link is available in description, after completion of the chapter, you may go through by it, it is based on ICAI module only. Both of these, help you to revise the subject day before exam as well. During listening and/ or revision, it may happen that you won't feel that you remember anything, but most of the time, during the exam we get remember the point answer correctly. So, crux are - Understand the properly, then learn, then write key words/ main points and revise.
Sir due date se 90days baad npa ho jayega. Phir waha se 1saal tak npa hi rahega. Uske baad wo substandard bangea 1 saal ke liye. Phir 1saal substandard rehne ke baad 1 saal tak D1 rahega. Phir next 2 years d2 me rahega, Ab total 3saal hogaya doubtful me, toh ab d3 hop jayega. Right na?
Nahi... There are major 2 classification, Standard and NPA. Any debts on which payment is received on regular basis, classified as Standard Asset. If it is overdue for more than 90 days they are classified as NPA. Which loans fall into NPA, remain as sub-standard asset for 1 year from the date it becomes NPA. Then it becomes doubtful. For 1 year it is classified as D1. Then for next 2 years i.e. doubtful for 1 to 3 years they are classified as D2. Then classified as D3 i.e. doubtful for more than 3 years. 1 saal NPA and 1 saal sub-standard vo galat hai... NPA banne ke baad vo 1 saal tak Sub-standard and then Doubtful. Hope your doubt is clarified! Feel free to reach out for more clarifications! Thanks.
For eg., Bank Branch has given the loan to Mr. X of Rs. 1 lakhs as on 1st June, 2023. He has not paid any installment on due date. As per Prudential norms, if the loan is outstanding for more than 90 days, they are considered as NPA. If till March, 2024, if nothing is paid they are NPA and as on Balance Sheet of 31st March, 2024, it shall be classified as NPA. So, the Bank Management may not be interested to show any loan as NPA, as it showcase improper management of Bank Branch. Hence, management of Bank Branch may ask to pay some amount near the balance sheet date so that it will not be classified as NPA. Here, if Mr. X pays Rs. 5,000 on 29th March, 2024, just to not to classify as NPA, then this account is considered as regularised near the Balance Sheet date. Hope your doubt is clarified! Feel free to reach out for more clarifications! Thanks
Considering weightage of these chapters, issued by ICAI, paper may contain questions of around 44-66 marks from these chapters from total 118 marks paper. So, it may be very difficult to score 60 marks from around 66 marks in Audit. You may pass the exam, if you perform very well, vo ekdum acche se kiye honge to... but exemption is very difficult. I advise to at least watch my video lectures for remaining chapters or study at least once, even they may ask MCQs from those chapters. Feel free to reach out for more clarifications! Thanks.
Yes, you can get clarity about all the concepts of Audit from ICAI module along with Case studies, Test Your Understanding and Test Your Knowledge questions. I have also uploaded revision videos from my notes, which also helpful to revise! So you can refer them! And I would like to clarify that CA Inter exam will not be conducted in Nov-24, now you may appear for Sept-24 or Jan-25 attempt. Check out following video for more clarifications over it: th-cam.com/video/hh8AUoo5mGY/w-d-xo.htmlsi=zaWJLd68I7bBQsTt All the best for your exams! Feel free to reach out for more clarifications!
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Thanks sir for better explaination thanku so so much sir 😅😜😊😆😂😎
Most welcome 😊
Thankyou sir for giving so much better understanding❤️
Glad to hear that!
thank you thank you thank you thank you thank you thank you thank you thank you thank you thank you thank you thank you thank you thank you thank you thank you thank you thank you thank you thank you thank you thank you thank you thank you thank you thank you thank you thank you thank you thank you thank you thank you thank you thank you thank you thank you thank you thank you so much sir ji 🥰❣
Most welcome 😊
sir here 01:57:50 let 1L ka loan hai 90 days end hua let 04 aug 24 then phle 12th months that is 03 aug 25 substandard assets me aayega right ? then uske baad agle 1 year that is from 04 aug 25 to 03 aug 26 then sub-categories DOUBTFUL upto 1 year (D1) me aayega right ? in short mujhe yeh janna hai ki jo 1st 12th months ka provision hai after 90days of overdue uska effect kha aayega only to SUBSTANDARD ya SUB-CATEGORIES ya dono >>? plz reply
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.
Audit of provision & contingencies 3:26:45
thankyou sir, for such a great lecture, helped us a lot.
Glad that it is helpful to you!
Amazing session ♥️
Glad you enjoyed it!
2:16:50 sir iss topic ke dono sub point ka practical example deke explain kardo
For point (i), if bank had assessed value of Building (given as security by the borrower) as Rs. 50 lakhs and sanctioned the loan of Rs. 40 lakhs, after some period say 1 year, building's value is assessed by the Bank and now if its value is less than Rs. 25 lakhs, the bank shall classify such loan as doubtful since value of security is eroded and now its value is less than 50%.
For point (ii), if bank had assessed value of Building (given as security by the borrower) as Rs. 50 lakhs and sanctioned the loan of Rs. 40 lakhs, after some period say 1 year, when outstanding loan balance is Rs. 35 lakhs, building's value is assessed by the Bank and now if its value is less than Rs. 3.5 lakhs, the bank shall classify such loan as loss asset since value of security is eroded and now its value is less than 10% of OUTSTANDING in the BORROWAL ACCOUNT.
Hope your doubt is clarified!
Feel free to reach out for more clarifications!
Thanks.
Thank you sir❤
Very good sir❤ keeping helping us
Waiting for chapter 9✨🤞🏻
Thank you so much sir for this session
Ch. 9 Part 1 is uploaded, check it out now:
th-cam.com/video/P9qEtcMBVsE/w-d-xo.html
Thanks for your patience.
Thank you so much sir thank you sir ❤️❤️❤️❤️❤️❤️❤️❤️❤️❤️❤️❤️❤️❤️❤️❤️❤️❤️✨✨✨✨✨✨✨✨✨✨✨ life saviour ❤❤❤❤❤❤❤❤mujhe revision karna mai kafi jayda help ho rahi hai apki lecture i will for sure recommend your channel to my junior thank you so much sir 🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏
Glad that it is helpful to you!
Superb quality class 😍😍
Thanks a lot 😊
Sir i have a question that;
in case of consortium loan lead bank not transfer amt to other banks and period more than 90 days then other banks treat this loan as NPA .
So in this case other banks NPA loan treated against whose name lead bank or enterprise who take loan ?
Loan is given to borrower by various banks is known as consortium. Banks give loan to particular borrower only, and not to each other. They share the loan amount. Then borrower may pay whole installment amount to lead bank or pay to respective banks their share.
In case, if borrower pays to lead bank and if lead bank don't share with respective banks, then those banks may treat that borrower as NPA.
Since they have given loan to Borrower, an asset for Bank, become NPA and not lead bank.
Hope your doubt is clarified!
Feel free to reach out for more clarifications!
Thanks.
Thankuuu so much sir❤❤
Welcome!
Ekdam badiya lecture tha sir
Glad to hear that!
Keep watching and learning!
Sir I was thinking of keeping this chapter in option. I have attempt in Jan. Should I invest my time in this chapter by watching this lecture?
If you have completed other chapters then you may skip it. This chapter is not very much difficult, some portion is important which is different while some portion is already covered in other chapters as well.
So, if you are going to appear for only 2nd group and you have already completed other 2 subjects and you have time, then you may watch this video, you will be able to understand and remember many parts.
However, if you don't have time, you may skip it... as now there is very less time so I would advise you to keep revising whatever have you done so far rather than learning new concepts.
Hope your doubt is clarified!
Feel free to reach out for more clarifications !
Thanks
In consortium when lead bank not share remittances to other banks .....for more than 90 days to kya lead bank ka consortium ko bhi npa mana jayega ya fir other member ka consortium hi npa hoga...
Other banks will consider the borrowe as NPA kyuki baki banks ko apna share nahi mila hai... consortium main jis bank ko share milega vo khush, baki banks ko nai mila ya fir koi bank ne dusri banks ka share allot nahi kiya to, baki saari banks borrower ko npa treat karenge
Hope your doubt is clarified!
Feel free to reach out for more clarifications!
Thanks for your patience
Very nice sir❤ thanks for help
Most welcome
Thank you sir 😊
Welcome!
Sir I have a problem , sir ye videos dekhkar chapter samajh to aajata hai but exams me to likh kar aana hai and problem ye hai ki itni saari cheeze yaad kaise hogi qki ICAI to puri book me se kahin se bhi question puchrahi hai even from examples also , to sir itna kuch yaad kaise karein
Yes, that's the genuine problem, almost all the students face it. So, it is advisable to write down the key words and points of the topic/ questions while learning. Also try to keep revising, I know that's little difficult due to time constraints.
For that I'll upload fasttrack/ marathon videos which you may listen at the time of sleeping or whenever you are not in the mood to study much. Even I have provided notes, link is available in description, after completion of the chapter, you may go through by it, it is based on ICAI module only. Both of these, help you to revise the subject day before exam as well.
During listening and/ or revision, it may happen that you won't feel that you remember anything, but most of the time, during the exam we get remember the point answer correctly.
So, crux are - Understand the properly, then learn, then write key words/ main points and revise.
Hope it would be helpful.
For more clarifications, feel free to reach out!
Thanks
@@CAKrupenYHathi OK sir Thank you I'll do as much as I can baaki bhagwaan bharose 🙂
Everything will be the best... just keep working hard!
All the best
Sir SA 620 ca inter m hai ya nahi ?
Sir due date se 90days baad npa ho jayega.
Phir waha se 1saal tak npa hi rahega.
Uske baad wo substandard bangea 1 saal ke liye.
Phir 1saal substandard rehne ke baad 1 saal tak D1 rahega.
Phir next 2 years d2 me rahega,
Ab total 3saal hogaya doubtful me, toh ab d3 hop jayega.
Right na?
Nahi... There are major 2 classification, Standard and NPA. Any debts on which payment is received on regular basis, classified as Standard Asset. If it is overdue for more than 90 days they are classified as NPA.
Which loans fall into NPA, remain as sub-standard asset for 1 year from the date it becomes NPA.
Then it becomes doubtful. For 1 year it is classified as D1.
Then for next 2 years i.e. doubtful for 1 to 3 years they are classified as D2.
Then classified as D3 i.e. doubtful for more than 3 years.
1 saal NPA and 1 saal sub-standard vo galat hai... NPA banne ke baad vo 1 saal tak Sub-standard and then Doubtful.
Hope your doubt is clarified!
Feel free to reach out for more clarifications!
Thanks.
Understood sir, reading me mistake ho gaya tha..
Thanks
Hello sir!
Can you please explain the point of accounts regularized near the balance sheet date
For eg., Bank Branch has given the loan to Mr. X of Rs. 1 lakhs as on 1st June, 2023. He has not paid any installment on due date. As per Prudential norms, if the loan is outstanding for more than 90 days, they are considered as NPA. If till March, 2024, if nothing is paid they are NPA and as on Balance Sheet of 31st March, 2024, it shall be classified as NPA. So, the Bank Management may not be interested to show any loan as NPA, as it showcase improper management of Bank Branch. Hence, management of Bank Branch may ask to pay some amount near the balance sheet date so that it will not be classified as NPA. Here, if Mr. X pays Rs. 5,000 on 29th March, 2024, just to not to classify as NPA, then this account is considered as regularised near the Balance Sheet date.
Hope your doubt is clarified!
Feel free to reach out for more clarifications!
Thanks
@@CAKrupenYHathi thankyou sirr❤️
Sir
Chapter 1,2,5,6,8,10,11
In sab se examtion ajayga
Considering weightage of these chapters, issued by ICAI, paper may contain questions of around 44-66 marks from these chapters from total 118 marks paper. So, it may be very difficult to score 60 marks from around 66 marks in Audit. You may pass the exam, if you perform very well, vo ekdum acche se kiye honge to... but exemption is very difficult. I advise to at least watch my video lectures for remaining chapters or study at least once, even they may ask MCQs from those chapters.
Feel free to reach out for more clarifications!
Thanks.
Ye channel phle kyu nhi mila😢😢
Koi nai, aab achhe se padh lo!
All the best!
Sir apke lecture sufficient h kya nov24 valo k liye
If we take classes 1st time
Yes, you can get clarity about all the concepts of Audit from ICAI module along with Case studies, Test Your Understanding and Test Your Knowledge questions. I have also uploaded revision videos from my notes, which also helpful to revise! So you can refer them!
And I would like to clarify that CA Inter exam will not be conducted in Nov-24, now you may appear for Sept-24 or Jan-25 attempt. Check out following video for more clarifications over it:
th-cam.com/video/hh8AUoo5mGY/w-d-xo.htmlsi=zaWJLd68I7bBQsTt
All the best for your exams!
Feel free to reach out for more clarifications!
Thanku sir
Welcome!
thank you thank you thank you thank you thank you thank you thank you thank you thank you thank you thank you thank you thank you thank youthank you thank you thank you thank you thank you thank you thank youthank you thank you thank you thank you thank you thank you thank youthank you thank you thank you thank you thank you thank you thank youthank you thank you thank you thank you thank you thank you thank youthank you thank you thank you thank you thank you thank you thank youthank you thank you thank you thank you thank you thank you thank youthank you thank you thank you thank you thank you thank you thank youthank you thank you thank you thank you thank you thank you thank youthank you thank you thank you thank you thank you thank you thank youthank you thank you thank you thank you thank you thank you thank youthank you thank you thank you thank you thank you thank you thank youthank you thank you thank you thank you thank you thank you thank you SIR JI
Welcome! 😊😊
Its' my pleasure! Keep watching and learning!
1:05:29
2:37:57 Shi kha
😅😅
Thank you sir🙏
Welcome!
Thank you sir
Welcome!
Thnx ...sir ❤
Welcome!
Thank you so much