Week 1 - Lecture 4

Lecture 4 : Balance Sheet 2
To access the translated content:
1. The translated content of this course is available in regional languages. For details please visit nptel.ac.in/tr...
The video course content can be accessed in the form of regional language text transcripts, books which can be accessed under downloads of each course, subtitles in the video and Video Text Track below the video.
Your feedback is highly appreciated. Kindly fill this form forms.gle/XFZh...
2. Regional language subtitles available for this course
To watch the subtitles in regional languages:
1. Click on the lecture under Course Details.
2. Play the video.
3. Now click on the Settings icon and a list of features will display
4. From that select the option Subtitles/CC.
5. Now select the Language from the available languages to read the subtitle in the regional language.

[@vijaynyaya6603]

These lectures are very helpful. You're good at teaching this. ♥️💯

[@its_Kalyug_20]

Thanks a lot to provide this type of prestigious lectures to all of us. Sir 🙏

[@pulavartipadmavathi2592]

Very good explanation and spoon feeding of lectures. Thank you very much sir

[@SujeetSharma-py9wu]

Tangible and non tangible asset r shown very clearly

[@psky9790]

great lecture sir. but a bit slow so running at 1.25x works.

[@mrinalkumar6202]

Why is share capital or equity a liability and not an asset, can someone please explain

[@mihirvaghela8170]

Business and its owner both are separate legal entity , so for business it's a liability to its owner. So mentioned it in liability side.

[@mrinalkumar6202]

@@mihirvaghela8170 thank you for the reply, but how can a business be a liability to it's owner, the owner can sell the business or it's shares anytime and make money, so shouldn't it be an asset

[@mihirvaghela8170]

@@mrinalkumar6202 please think from the perspective of business we are preparing Balance sheet of business not its owner.

[@mrinalkumar6202]

@@mihirvaghela8170 let me try to explain it in my own words and you tell me if I got it right, and give me some slack. So from business's point of view, the owner has given the business capital to set itself up and the business thinks(not literally) that it has to pay the money back to it's owner, and hence it's on the liability side. This is all assuming business to be a person of course.

[@mihirvaghela8170]

@@mrinalkumar6202 yes , the owner bring money as capital for running and growing the business so for business it's a liability.

[@mustwatch176]

Sir, what are the deposits on liability side.could you please explain

[@humblefool]

I am currently studi]ying at IIM Trichy I have my midterm in 2 days, I cannot thank the professor enough. Shat shat naman

[@Ravikumar-ye3un]

❤

[@MrAB-pp5tt]

Thank you sir

[@shaikparveenbanu9770]

Thank you so much sir 🙏