Non-current assets aur current assets mein sabse bada fark kya hota hai? 💼🕰️ Option: Non-current assets investments hote hain, current assets operational resources, Non-current assets ek saal se zyada fayda dete hain, current assets ek saal ke andar use ho jate hain, Non-current assets balance sheet ke liabilities side pe hote hain, current assets assets side pe, Non-current assets tangible hote hain, current assets intangible

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! 👰‍♂️👔

**Current assets** wo cheezein hoti hain jo company ke paas **jaldi cash ban sakti hain**. Inki kuch khaas baatein: - Ye **ek saal ke andar** use ho jaati hain ya cash ban jaati hain - Examples: cash, accounts receivable, inventory - Ye company ki **short-term financial health** dikhati hain Current assets company ke liye **quick money** ki tarah hoti hain. Jaise aapke wallet mein paise, waise company ke paas ye assets! 🏃‍♂️💰

Company ke **assets** matlab uski wo **daulat** jo paisa chaapne mein madad karti hai! 💰🏭 Assets ke kuch examples: - Cash 💵 - Accounts receivable (wo paise jo log company ko dene waale hain) - Inventory (stock) 📦 - Property, plant, and equipment (factory, machines, etc.) 🏗️ Yaad rakhein: - Assets company ki **taakat** hoti hai - Inse pata chalta hai ki company kitni **healthy** hai - Investors aur analysts assets dekh kar hi company ka **future potential** samajhte hain To jab bhi kisi company ka balance sheet dekho, pehle uske assets par nazar daalo. Zyada assets, zyada masti! 🎉💼

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! 🩺💼

Arre yaar, company ke debt ko samajhna to ekdum zaroori hai! Ye to business ki lifeline hoti hai! 💉💼 **Company ke debt ki do main categories hoti hain: Short-term debt aur Long-term debt.** Ye dono alag-alag tarah se company ko affect karte hain. Chalo, samajhte hain: 1. **Short-term debt:** 🏃‍♂️💨 - Ye wo debt hai jo ek saal ke andar chukana hota hai - **Examples:** overdrafts, short-term loans, accounts payable - **Impact:** Company ki working capital aur liquidity ko affect karta hai 2. **Long-term debt:** 🐢🕰️ - Ye wo debt hai jo ek saal se zyada time tak chalta hai - **Examples:** bonds, long-term bank loans, mortgages - **Impact:** Company ki long-term financial health aur solvency ko affect karta hai **Ye jaanna kyu zaroori hai?** - **Financial risk** ka pata chalta hai - Company ki **overall financial stability** samajh aati hai - Investors ko help milti hai **better decisions** lene mein **Yaad rakhna:** - Har company ka debt mix alag hota hai - Koi bhi debt "good" ya "bad" nahi hota, depends on how it's used To jab bhi kisi company ka analysis karo, uske debt structure ko zaroor check karna. Ye tumhe company ki asli financial picture dekhne mein help karega! 🕵️‍♂️📊

**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! 😉📚