00:00Let's see those go.
00:02Humare paas jo next topic hai, uska naam hai accounting for…
00:11Accounting for not for profit organization.
00:36Bhole ji, koi aisi NPO jisko aap javte ho?
00:46E.T.P.
00:49E.T.P. Foundation, best example.
00:52Pakistan mein respected NPO hai.
01:04Aur jisko yeh log etewaar karte hain, wo E.T.P. Foundation.
01:07Aur koi?
01:09Al-Hikmat hai.
01:11I-CAP.
01:13I-CAP ki kehata hai.
01:15I-CAP yeh hi kehata hai.
01:19NPO hai.
01:21I-CAP mein toh agar aap itraaz kar sakte hain.
01:23I-CAP mein toh agar aap itraaz kar sakte hain.
01:25Aur koi bata hai nahi?
01:27Shaukat Khanam.
01:29Shaukat Khanam.
01:31Shaukat Khanam jo hai, wo bhi ek not for profit organization.
01:37Sahi hai dost?
01:41Aur wahan se toh mere khud, meri baalba ka bhi ilaaj wahan se hua.
01:46Mere pookha ji ka ilaaj wahan se hua.
01:48Toh hum unke system ko samjhte hai.
01:50Unke humara toh har aapte 10 din baad jaana ho.
01:52Toh wahan bhi donors ki list nagri rahi hoti hai.
01:55Balke humari ek toh chart account firms unka bhi naam tha usko.
01:59Donor list mein.
02:01Balke itne bade bade donors Shaukat Khanam pe the.
02:05Ibraham Khan ki credibility ki wajah se.
02:07Ki kuch aisi machine mein chahiye thi.
02:09Jo poore Asia mein sirf inhi ke paas the.
02:13Aadhaar mein ek machine mein ke paas the.
02:15Usko donate eki aatami rahi the.
02:17Eki agar muslim tha toh.
02:19Aur India mein wo ek hospital mein thi.
02:21Sahuliyat ke talaat se level.
02:23Aap jitne marji bade doctor hain, offline pe lagenge.
02:27Agar canteen hain.
02:29Meri waalda ke saath aksar jo number hota tha na.
02:33Kyunki wo date same hoti nahi.
02:35Wo hota tha Sadar Farooq Lagari aapne chudha hai.
02:38Farooq Lagari Sadar Rai Pakistan.
02:40Uska relative tha.
02:41Ya waalda thi hai koi.
02:42Uski tiffin bhi chah rahi tha.
02:44Toh wo jinki dates hoti hai.
02:46Same date pe agli date bhi same mil jate the.
02:48Aksar same date pe.
02:50Meri waalda aur wo Sadar Lagari ke relative hota tha.
02:53Aur aisa nahi hota tha.
02:55Ki agar meri waalda ka pehle number hai.
02:57Toh wo andar chala jaa.
02:58Koi privilege nahi hai wo.
03:00Apne baari pe aayenge.
03:02Kisi ko nahi pata.
03:03Mufti laaj karwa rahe hain.
03:04Paise wale.
03:05Toh jo numbering hai.
03:06Jo tariha ka raha hai.
03:07Wo bada disciplined way mein.
03:08Aur disciplined approach mein chalte.
03:10Irrespective of political views.
03:13Aur jaise ek film mein kehta hai na.
03:15Amitabh Bachchan.
03:16Ki hum insaan bohot munawak hota hai.
03:19Jisse hum achha samayte.
03:21Uski har burahi pe aankh baat kar lete hain.
03:23Aur jisse hum bura samayte.
03:25Uski har achhaayi pe aankh.
03:27Agar hum political views nahi bhi milte.
03:29Usse toh toh problem nahi hai.
03:31Lekin jo ek.
03:32Jo ek achha kaama usko appreciate karna chalte.
03:34Baara.
03:35Toh humare paas.
03:36Jo not for profit organisation hai.
03:38Yeh saari hai.
03:39Ab inka objective jota hai.
03:40Wo profit nahi hota hai.
03:42Inka objective profit.
03:43Nahi hota hai.
03:44Toh inki jo financial statements hoti hai.
03:46Wo profit seeking organisation se different hoti hai.
03:50Waha banti hai.
03:52Profit and loss.
03:53Kya banti hai?
03:54Profit and loss.
03:55Yeh statement of comprehensive income.
03:57Yaha jo banti hai.
03:58Wo banti hai.
03:59Income and expenditures account.
04:04Incomes.
04:06And.
04:10Expenditures.
04:12Account.
04:17Hai waisa hi.
04:19Matlab hai.
04:20Theme wohi hai.
04:21Kaun sa?
04:22Ke income me se.
04:24Expense minus kar de.
04:26Theme wohi hai.
04:27Lekin presentation ka dhrika kya bhi hai?
04:30Different hai.
04:31Aap pehle saari ek likte hai.
04:33Isme incomes.
04:39Kisi bhi.
04:40Not for profit organisation mein.
04:42Kya kya income ho sakte hain?
04:44Contributions ho sakte hain.
04:46Koi aadmi ghar de raha hai.
04:48Koi aadmi plot de raha hai.
04:50Koi aadmi zebraat de raha hai.
04:52Toh log different kisan mein.
04:54Kya karte rahate hain?
04:56Contributions karte rahate hain.
04:58Toh inke liye ek source of income.
05:00Kya hai?
05:01Contributions.
05:02Ek ek.
05:03Hum income ko abke dekhen.
05:05Doosra.
05:06Yeh bhi ho sakta hai.
05:08Fee for services.
05:10Hai toh not for profit organisation.
05:13Lekin parchi ke 10 rupee leti hai.
05:16Ilaaj kar deti hai.
05:185000 ka, 10,000 ka, 5 lakh ka.
05:21Lekin unhone ek process ki documentation process ho jaye.
05:25Ek minimum fees rakhi hai.
05:2710 rupee, 20 rupee ki parchi.
05:29Toh jo service dera hai.
05:31Agar uski fees le raha hai.
05:33Toh wo bhi unke liye kya hoga hai?
05:35Source of income.
05:37Aisa bhi ho sakta hai.
05:38Inke maas koi extra property hai.
05:40Inne 4 building kisi ne donate ki.
05:423 unke stawaal mein.
05:43Ek unhe kya dedi?
05:45Kisi warrant par dedi.
05:47Theek hai ji?
05:48Toh wo bhi unke liye kya hogi?
05:49Income hogi.
05:51Sai hai dost?
05:52Toh fee for services bhi ho sakta hai.
05:54Iske laawa.
05:56Members subscription.
05:58Yeh aapka favourite idara hai kya hai?
06:07Kya kya the?
06:08Main kya hoon?
06:09Not for profit organization.
06:11Aur bachon se bhi subscription ne leta hai.
06:13Members se bhi subscription ne leta hai.
06:16Toh wo subscription bhi iske liye kya hai?
06:18Source of income.
06:20Sai hai dost?
06:21Toh jo uske members ban jate hain.
06:23Hamara toh student se bhi leta hai.
06:26International bodies bhi leta hai.
06:28ACCA, ICAEW hain.
06:30Toh unhe students se bhi subscription leta hai.
06:32Aur jo aap college bank kar jate hain.
06:34Member ban jate hain.
06:35Toh bhi aapse subscription saari zindagi leta hai.
06:37Sai hai dost?
06:39Toh yeh subscription bhi unke liye kya hai?
06:41Mustahil source of income hoti hai.
06:43Aur.
06:45Iske laawa.
06:47Agar yeh koi event karvaate hain.
06:50Sale of tickets.
06:53Of an event.
06:57Agar yeh koi event karvaate hain.
06:59Jaise.
07:01Koi concert karvaa leta hai.
07:03Ya koi bachon ke liye party rakh leta hai.
07:06Toh koi bhi agar wo activity kar raha.
07:09Aur uske liye koi ticket rakha hai.
07:11Ke jiye agar is event mein.
07:13Ya is concert mein.
07:15Ya is function mein agar aana hai.
07:17Toh itne charges minimal dene pade.
07:20Toh hazaar paansar mein jo hoga.
07:22Us event se jo brochure ya tickets beche hain.
07:24Toh usmein kya ke laayegi?
07:26Income ke laayegi.
07:28Aur kharche usko agar koi honge.
07:30Toh usmein ismein kya karvaate hain?
07:32Less ka.
07:34Iske laawa.
07:36Agar aap ke paas.
07:38Particular jo aapne premises banayi hai.
07:40Shaukat khana mein canteen bhi toh chal rahi hai.
07:42Toh canteen toh itself.
07:44Ek business setup hota hai.
07:46Toh johne canteen chalayi hai.
07:49Toh usmein jab woh khana logon ko dete hain.
07:51Toh woh yeh jo token dete hain.
07:53Usse income hoti hai.
07:55Aur baaki jo canteen mein.
07:57Joh log kaam karein.
07:59Unki salaries aur baaki saari.
08:01Kya hote hain woh? Kharche hote hain.
08:03Toh ek liye ek aur source of income hain.
08:05Agar inane koi tuck shop banayi hai.
08:09Income.
08:11From.
08:13Coffee bar.
08:15Ya tuck shop.
08:18Toh usmein jo income aayegi.
08:20Woh bhi aapne incomes ke face pe likhe hain.
08:24Ab woh jab profit seeking organizations hai.
08:26Woh toh ek jeeg likhi hoti hai.
08:28Toh stop pe.
08:30Sales.
08:32Ab woh chhote items ki sale hai.
08:34Bade items ki sale hai.
08:36Fast moving consumer goods hai.
08:38Shampoo hai, detergents hai.
08:4010,000 products hai.
08:42Lekin top par ek line likhi hoti hai.
08:44Sales.
08:46Lekin yeh bada khuli ke utaata hai.
08:50Income side.
08:52Yeh humaari.
08:54Profit and loss se different hai.
08:56Lekin expenditure side same hai.
08:58Expenditure side.
09:00Ek.
09:02Normal P&L ki tarah hai.
09:08Expenditure mein humne padha tha.
09:10Kya kya ho sakti hain.
09:12Salaries aur wages ho sakti hain.
09:17Jo expense aap ITM introduction
09:19to accounting mein padh ke hain.
09:21Salaries aur wages ho sakti hain.
09:23Repair & maintenance ho sakta hai.
09:29Iske laab humaare paas.
09:31Ye bhi ho sakta hai ke.
09:33Inhone yahan koi.
09:35Event shevent koi karwaaya hai.
09:37Like yeh niche likeaa baa tha event ka.
09:39Lekin main event ka suggest karunga.
09:41Angre beshe Working banaana hain.
09:43Working no 1.
09:45As it was said, Sale of ticket of an event.
09:49If someone had a concert,
09:54Income from the event.
10:03You will get it from your face-pay working.
10:08You will take the sale of ticket from here.
10:12And from here expenses will be less.
10:19And what will we get?
10:22Their income.
10:24Repair and maintenance can be done.
10:26Apart from this depreciation is a famous item.
10:31Their benefits can also be done.
10:34How can benefits be done?
10:37Like from people who had to take subscription.
10:39And that member has given subscription without losing.
10:42But you did not get the subscription.
10:45Is it right?
10:47So what will happen?
10:49Bad debts will be there.
10:53Loss can also be there.
10:55Assets will be taken and profits will be taken.
10:57We will see later that if they themselves have invested something, then loss will come.
11:01If someone has donated, then what is the loss?
11:04If you spend something from the pocket, then there will be a loss.
11:08Apart from this, gifts and other sundry expenses.
11:14Who said sundry expenses?
11:16There are words in IT too.
11:18Small children, all together.
11:20What do you call all the small expenses together?
11:24Sundry expenses.
11:26So these expenses can be.
11:28Apart from this, if you have given gifts to someone,
11:31If you have given charities to someone,
11:33Then all the expenses will come.
11:37Usually there.
11:39In profit and loss, we used to write gifts and charities as selling and distribution.
11:44So what will we write here?
11:46Gifts and charities.
11:48So this is our expenditure.
11:50And the same.
11:52Whatever expenses are there.
11:54What we have been studying since childhood.
11:56Accrual.
11:58And the adjustment of pre-payment can be there.
12:01Second.
12:03If we calculate depreciation, then.
12:05The same old way.
12:07Depreciation.
12:09We will have to apply rates.
12:11And the same concern of all bad debts.
12:14So the expense side is all the same.
12:17What we have been studying since childhood.
12:23So there is no difference on the expenses side.
12:26There is a difference in the income side.
12:27There is a difference in the income side.
12:29So there is a different type of income here.
12:32Okay friends.
12:34So note it down.
12:36And see what is the difference between a common PNL and an income-managed expenditure account.
12:41Recall this.
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