Balance sheet pe accumulated depreciation aur P&L pe current year depreciation ka kya connection hai? 🧮🔗 Option: Dono ka koi connection nahi hota, Accumulated depreciation saare pichle saalon ke depreciation ka sum hota hai, current year ke saath, Current year depreciation ko accumulated depreciation se minus kiya jata hai, Accumulated depreciation current year depreciation ka ek percentage hota hai

**Accumulated depreciation** aur **current year depreciation** ka rishta bilkul Bollywood movie jaisa hai! 🎬💑 **Accumulated depreciation** (balance sheet pe): - Ye hero hai jo saari kahani ka sum-up karta hai - Asset ki value kitni kam hui hai, uska total dikhata hai - Har saal ka depreciation jodta jata hai **Current year depreciation** (P&L pe): - Ye naya episode hai jo is saal ki kahani batata hai - Sirf current period ka depreciation dikhata hai Inke beech connection: - Current year ka depreciation accumulated depreciation mein add ho jata hai - Matlab, accumulated depreciation = pichle saalon ka total + is saal ka depreciation Ye samajhna zaroori hai kyunki: - Asset ki real value pata chalti hai - Financial reporting mein bahut important role play karta hai Toh jab bhi balance sheet aur P&L dekho, in dono ke beech ke pyaar ko samajhna na bhoolo! 😉📚

Aha! Ye to balance sheet ka chakkar hai! 📊🔍 **Sahi jawab: Revenue** Balance sheet ka magic samjho: - Ye ek company ki financial position ka family photo hai 📸 - Do main parts hote hain: Assets 💰 aur Liabilities 💸 - Liabilities mein hota hai jo company ne udhar liya hai ya chukana hai 🏦 Balance sheet pe kya milega: - Shareholders' fund: Maalik log ka paisa 👑 - Non-current liabilities: Lambe time ke karze 🕰️ - Current liabilities: Jaldi chukane wale bills 🧾 Par **Revenue** to income statement ka star hai! 🌟 - Ye to company ki kamai dikhata hai - Income statement pe milta hai, balance sheet pe nahi **Yaad rakhne wali tip:** Balance sheet = Snapshot of what company owns and owes Income statement = How much company earned over time Toh next time kisi company ki health check karni ho, balance sheet aur income statement dono ko dekho! 🩺💼

P&L statement analysis ka asli maqsad hai **revenue aur expenses ke flow ko track karna** taki company ki **profitability** samajh mein aaye. Ye financial accounting ka ek zabardast tool hai jo: - Company ke **paiso ki kahani** batata hai 💰 - **Revenue generation** aur **expense management** ka ek summarized view deta hai - Investors aur stakeholders ko company ke **financial performance** ka sahi picture dikhata hai Agar P&L statement ek film hoti, to revenue hero hota aur expenses villain! Aur profitability? Wo hai hamari film ka climax! 🎬🍿

Assets ki duniya mein time hi sab kuch hai, dost! ⏳💰 **Non-current assets vs Current assets:** 1. **Non-current assets (Long-term assets):** - Ek saal se zyada chalne wale maal - Jaise ghar, factory, ya long-term investments - Inhe jaldi bechne ka plan nahi hota 2. **Current assets:** - Ek saal ke andar cash mein badalne wale ya use hone wale items - Jaise cash, inventory, ya accounts receivable - Inhe jaldi liquidate kiya ja sakta hai **Ye fark kyu important hai:** - Company ki financial health samajhne mein madad karta hai - Short-term aur long-term planning mein use hota hai - Investors aur lenders isse company ki stability check karte hain Yaad rakhna: Non-current assets = Shaadi ke jode jaise, lambe time tak chalne wale. Current assets = Roz ke kapde, jaldi use ho jane wale! 👰‍♂️👔

Company ke paiso ka hisaab-kitaab samajhna zaroori hai, especially jab **Retained Earnings** ki baat aati hai! 🧮💼 Retained Earnings kya hota hai: - Ye company ke **bacha hua profit** hota hai, jo shareholders ko distribute nahi kiya gaya 💰 - Ise company ke **piggy bank** ki tarah samajh sakte ho 🐷 Retained Earnings kahan use hota hai: - Company ke **future growth** ke liye 🌱 - **Debts** chukane ke liye 💸 - Naye **projects** ya **expansion** ke liye 🏗️ Yaad rakhiye: - Ye amount **balance sheet** mein dikhta hai - Isse company ki **financial health** ka idea milta hai Toh, agar aap kisi company mein invest karna chahte hain, to Retained Earnings zaroor check kijiye. Ye batayega ki company apne profits ka kitna smart use kar rahi hai! 🧠💹

Arre bhai, P&L statement to company ka **financial report card** hota hai! 🎓 Isme dekho: - **Revenues**: Kitna paisa aaya - **Costs aur Expenses**: Kitna paisa gaya - **Profitability**: Kitna bacha Ye sab dekhkar pata chalta hai ki company **kitna kamati hai** aur **kitna kharcha karti hai**. Investors, lenders, aur management isi se samajhte hain ki company ka **financial swasthya** kaisa hai. **Yaad rakhne wali baat**: P&L statement se company ki **kamai ki takat** ka pata chalta hai, jo future mein invest karne ya loan dene ke liye bahut zaroori hota hai! 💪💰