Say it.
Whatever is there in your heart, just open up and say it.
Mom.
I'm going away from home. I'm going away from both of you.
The city is new.
I'm scared.
Close your eyes.
Mom, come on, not here.
Just do it. Close your eyes.
If Lord Raghunath can rid my 6-year-old daughter of her fear of ghosts,
then Mumbai is no big deal for Him.
Come on, close your eyes.
"When the Almighty Lord Raghunath is by our side,"
"there is no need to fear and worry."
"When the Almighty Lord Raghunath is by our side,"
"there is no need to fear and worry."
"When we've surrendered at His Divine Feet,"
"there is no need to fear and worry."
"Why do you fret day and night"
"and get anxious in vain?"
"Why do you fret day and night"
"and get anxious in vain?"
"For your Lord worries about you"
"and each one of your problems."
"For your Lord worries about you"
"and each one of your problems."
"When the Almighty Lord Raghunath is by our side,"
"there is no need to fear and worry."
"When the Almighty Lord Raghunath is by our side,"
"there is no need to fear and worry."
"When we've surrendered..."
-How much longer, mister? -Two hours more.
Two hours!
Haven't we reached Mumbai?
Sir, reaching Mumbai and getting into Mumbai city
are two very different journeys.
Not the same thing.
With the sheer confidence that we would surely pass in the CA Foundation,
Vishal and I set out for our further CA studies
and to pursue B.Com.
We had already found a coaching institute and a PG accommodation.
Now, we just needed the city to accept us.
Because the driver was right.
Reaching Mumbai and getting into the Mumbai city, not the same thing.
'I Love Jogeshwari'
Found it.
The method of depreciation has changed. It's written down from straight-line.
So, make a note of it in the financials.
Or else the entire calculation will go haywire. Like in this case. Right?
-Be careful next time. -Brilliant, Neeraj. Truly.
You are the Sherlock of accounting.
You found the mistake in a jiffy.
I didn't even know while I was doing it.
If it happens knowingly, then it's not a mistake.
I've done this for years, even during my articleship.
By the time you finish yours, you'll also learn. No big deal.
I must say
your passion is still the same even for your CA Final third attempt.
Help me pass as well. I'll be indebted to you for life.
-Enough. Get to work now. -Excuse me.
I need to get this GST certificate attested. Could you do it for me?
Well, sir.
Actually, you need a CA's signature on this.
-Oh. -So, I can't do it. My colleague will help you.
-Sir. -Yes.
-He needs to get this GST attested. -Oh, Mr. Raut!
Any problem? You should have come to me directly.
How are you, Mr. Pavan? I just wanted to get this GST certificate attested.
I thought why bother you with such a small work.
But he's only a half CA right now.
He's still stuck with his CA Final.
Oh.
Weren't you here last year as well?
So, I assumed you would have been a CA by now.
No, sir. I completed my articleship and went back home.
To focus on my exams. But I couldn't get through, so...
By the way, which attempt is it this time?
Come on, Mr. Raut.
Asking women their age, children their maths marks,
and CA aspirants their number of attempts is not good.
Rightly said.
Do you see Mr. Patel sitting back there?
As they say, there's no age to keep learning.
It is meant for CA aspirants.
You won't believe. Mr. Patel and I cleared IPCC together.
-Really? -Yes.
After that, I cleared my CA Final on the very first attempt.
-He has given 8 attempts. -8 attempts. That's some dedication.
He has reached his old age yet, he has still not been able to get through.
This is how it is, sir. Anyway.
This is good.
-Thank you so much, sir. -There you go.
Okay, sir. See you.
-Neeraj, bravo. -Sir.
This way. Come this way.
-Gargi, right? -Archie.
-What? -Archie.
Archie. Sounds like a Marathi name.
Archie, come.
I won't come for you every time. So, remember the way to this place.
Delicate darling.
Why are all these damn clothes hanging here?
You must keep the room neat and tidy.
Hey, girls. You're busy making videos? Don't you need to study?
Busy making videos. Follow me.
I don't want any girlfriend-boyfriend drama.
This is the kitchen.
He's her brother. I got her to tie him a rakhi last month.
A brother or a friend is allowed. But not a boyfriend, okay?
Come.
This is the washroom.
All four-five of you will have to adjust. Okay?
This is your room.
You wanted a single room, right?
You'll get used to it. Everyone feels the same jitters at first. Take care.
'We've to go to the coaching. Meet me at 3.00 pm at Andheri station.'
It's so crowded here.
This is even more than the population of Nashik.
This is nothing.
During the peak hours, it is way more crowded than this.
-What? -Yes.
And our coaching is in Borivali. So, we'll have to take the local train.
Archie, come quickly. Come on. Or else the train will start moving.
Come on.
Archie, come quickly. Archie!
Look, Archie, I understand.
You got pretty scared of the local at first sight.
It happens to everyone.
So, let's go back to your PG and just chill. Okay?
Anyway, it was just our first class today that we missed. Never mind.
But taking an auto every day to coaching won't be feasible.
I mean we will have to take the local.
Half the time these punks simply refuse to go.
I mean this driver was kind enough
and agreed at once to take us.
-Thank you, mister. -Thank you.
Where is your audition anyway?
Audition for what?
We are here to study for CA.
Study? In Mumbai. Since when did that start happening here?
Exactly my thoughts.
-Please stop in front of the red gate. -Okay.
That's it. Please stop.
Our family surely did one good thing for us.
They got us PGs in the same building.
Here you go.
-Thank you. -Welcome.
-How much to go to Borivali? -Only the meter can tell. Want to go?
No. I just wanted to know the fare.
If you're asking for your general knowledge, it's Rs. 180 one-way.
Okay, mister. Thank you.
Hey, don't you want to go?
Parth Niyaati. He's from Indore.
He lives in my PG.
He's here to prepare for CA Intermediate.
He's so serious about his CA studies that he hasn't joined any college.
What dedication.
We should ask him about the coaching.
Excuse me!
Hi, I'm Archie.
Hello, Archie. I'm Parth Niyaati.
-Vishal. -Hello, Vishal. I'm Parth Niyaati.
Yes, I heard that. We're in the same PG.
We wanted to know, have you joined any coaching for CA Inter?
Yes, I have. Shridhar sir's S³ Classes.
-The one at Borivali? -Yes.
-Why are you living here then? -My aunt lives in Andheri.
My mother wanted me to stay close to some relative's place. That is why.
How good is Shridhar sir?
He's very nice. He's very good at getting concepts cleared.
He also explains in a friendly manner. So, I found him to be very good.
I didn't see you in the class today.
And you won't see us in the future too.
We'll have to take a local to Borivali. But that's not madame's cup of tea.
It's better to take the local.
Look, as per my cost-benefit analysis,
one-way auto fare is Rs. 180 that means, Rs. 360 per day.
And for a month, it will come to 24 times 360 which is Rs. 9,400.
Plus three hours minimum travel time, which means 78 hours per month.
In short, you will spend three days in a month just sitting in an auto.
So, in terms of time and money, local is more beneficial.
Have you already become a CA?
I wish.
Okay. Bye.
This is why I used to say, Archie, one shouldn't study so much.
People lose their minds early in life. Look.
He hasn't lost it. He's just serious about his studies.
Which we also should be.
Listen, before our college starts tomorrow, let's find a coaching nearby.
Oh, yes. Our college starts tomorrow.
You'll see, Archie. Never mind if our PGs are small.
Our college campus will surely be huge and majestic.
This building looks so old.
Even Nashik has better colleges than this.
Look at this bench. It doesn't have that thing below to keep stuff.
Their website had such a dreamy campus.
Was it some other branch?
Never mind. As they say, there's no college life when doing CA.
But they don't even have a campus. The place ends even before it starts.
Excuse me. What's so funny?
Nothing.
When outsiders come to Mumbai and get shocked, they look very cute.
Not that you aren't cute otherwise.
I was just saying.
Expecting a decent-looking campus from one's college is not too much.
You're right.
But what do you expect from a college
where 90% of students don't bother coming?
Aren't you also preparing for CA?
And as they say, there's no college life when doing CA.
Correct.
Tejas.
-Archie. -Vishal.
Hi, Vishal.
-Aren't you doing CA? -No. I'm good.
What?
Not everyone wants to do CA.
Getting promoted from junior to senior college is also good enough.
-I agree, bro. -Not just college life, I want to enjoy my life too.
This place is not that bad.
Once the college fest begins in a few months, it'll be lots of fun.
Fest? Even if 50 kids stand in a line at a one-hand distance,
-the last kid will end up on the road. -Hold on.
Will pretty girls from other colleges come? I mean
at the fest, do girls from other colleges also come?
Tell me.
He's here.
Okay, students. Please sit down.
Open your Microeconomics textbook.
Today, we will start with demand and supply.
Demand and supply? We've already studied that in 11th grade.
Isn't B.Com. fun? We've already studied half the syllabus in 11th and 12th.
So, come. Let's revise.
What kind of a joke is this?
-Archie, B.Com. is a joke. -But such a big joke, bhaiya?
The classes are only 3 hours long and teachers don't even come half the time.
The syllabus is so redundant.
The college is so pathetic. Bikes get towed away for lack of parking space.
Bhaiya, if by chance, I don't clear my CA,
then at least my college education should be beneficial for my future.
Look, Archie. For a CA student, only CA studies are beneficial.
Isn't a below-average college a big reason for you to take CA seriously?
-Your coaching's great. Then why worry? -We haven't gone there yet, bhaiya.
The institute we thought we would go to is very far. Right, Archie?
We need to look for a new one now.
Which institute did you go to, bhaiya?
The person who taught me, had he not retired, you could've learned from him.
As far as I know, S³ classes is the best in the city.
Oh. Can you suggest any other classes nearby?
We're planning to take some trial classes.
-But... -By the way, how is your work?
If it's bad, then I'd say, why don't you only teach us?
How can I, guys?
You should learn from an actual CA.
I'm just a half CA right now.
Okay, guys. I got to go.
Keep looking for coaching. You'll find one soon.
Cash deduction
meaning cash discounts. And accounting for it,
meaning keeping a record of it is crucial.
Meaning it is important, dear children.
-Yes. sir. -Yes. sir.
Excuse me, both of you. Where are you off to?
We are not able to fathom, meaning understand anything. So, we're leaving.
Meaning we need to exit from here.
Meaning it's important we go, sir.
-May I have your attention, please? -Mom, my milk.
Mom, where's my milk?
-Mom. -Hey.
Get up and take it yourself. Am I your servant or what?
No. I'm sorry.
Where does the teacher here sit and teach?
-Will you take us to Lokhandwala? -No.
-Will you take us to Malad? -No.
-Goregaon? -I can't.
Shastri Nagar?
-I said, no. -Mira Road?
Why not? Where on earth will you go then?
I really can't go. I've run out of CNG.
-What did you say? -Gas. There's no gas.
-Yes, mom. -How are you, my dear?
Got adjusted in the PG?
Yes, almost.
Did you have your dinner? Was it good?
Yes, the food is good, mom.
-Good evening, class. -Good evening, sir.
Welcome to class number 3.
-Excuse me. Where is sir? -Yes.
Sir is in Dehradun. He teaches virtually.
Auto!
What the hell, man!
Auto! Stop!
He doesn't even have a passenger.
Auto!
Why the hell are you guys even driving?
-Archie, take it easy. -No, Vishal. I've had enough.
We've come all the way here leaving our parents.
We just need one coaching nearby with a good teacher.
But we've found none.
The college is so pathetic.
The PG room is like a matchbox. Who the hell will feel like going back to it?
I miserably keep missing Nashik all the time.
Why did we even come here? I just don't get it. We could've studied in Nashik.
But we wanted to come to the city of dreams.
It's a city of nightmares.
-When Lord Raghunath is by our side... -Just shut up, will you?
I don't want to stay here!
-Let's go back. -Archie, hold on. Auto!
-What's the point in hailing an auto? -Auto!
-Auto! Can you just wait? -They won't stop.
I know their weakness.
-Come with me. -Leave me.
Mister, will you take us to Borivali? Long distance fare.
-Get in now. -How did he agree now?
-Vishal, why are we going to Borivali? -Just sit quietly.
Trust me.
-Mr. Patel. -Neeraj!
-Had your lunch? -Not yet. Got a very weird client here.
All the entries are incorrect.
So, I'm busy sorting all this. Did you have your lunch?
No, sir. Only the two of us are left.
Sir, may I ask you something?
Sure.
Sir, this is just my third attempt but
there's a lingering doubt whether I'm doing the right thing or not.
How are you still holding up even after 8 attempts?
Don't you feel bad to see your juniors become your boss and sign the returns?
Sign it.
-What? -Put your signature.
Now, tell me. On this signature here,
where does it mention the number of attempts CA Neeraj Goyal took to pass?
-Bro, where can we find S³ classes? -Take a right ahead.
It's right here. Come on.
And you thought you could save money, Mayank? My fees is no less.
Tell me something. What is the fundamental of chartered accounting?
Money saved is money earned. Yes or no?
-Yes, sir. -Correct?
And what is this, Mayank? Why do you always crib?
That the pocket money is less, you have no money left. You all say the same.
Instead, think how much you can save from your pocket money and earn.
Is that possible? How? For example,
you eat at a roadside stall instead of a hotel, you save a good Rs. 250.
That's not money saved. That's money earned.
You take a local instead of an auto. A good Rs. 150 not saved but...
-Earned. -Correct.
Now, let me tell you what happened last evening. In just five seconds,
only five seconds, I earned 1.5 lakh rupees. Do you know how?
-How? -How?
That latest iPhone in the market, I didn't buy it.
So, money saved is money earned.
And you all keep cribbing, you don't have money.
If the future CAs crib like this, then what will the others do?
Sir.
In Mumbai, only going late to Page 3 parties are considered fashionable.
-Come in. Sit down. -Sorry, sir.
Sir, actually, our auto got stuck in traffic. That's why.
What?
-Auto? -Yes.
Heard that? Auto.
Son, I didn't sell my kidneys and open
this coaching right next to the station so you kids come by auto.
Why didn't you take the local?
I see.
Looks like the local has already given someone a reality check.
Yes, sir. She's done in just one week. She hates the city now.
Normally, I would give you the wisdom talk later in the year
but now that you all are here and the time and situation call for it,
let me give you the wisdom talk. Anyway, it's our Friendly Friday today.
The Friendly Friday, meaning that one day of the month when we do not study.
Rather, we do the most important thing related to studies. Open up and...
-Talk. -Yes.
Can anyone tell me what this means?
Sir, these are the expenses you incur in running a business
like, rent, electricity, etc. which are not directly related to the production
but this will affect the pricing of the product.
Awesome, Parth! I hope you won't snatch away my job someday.
So, these are the indirect expenses involved in the making of a product.
And like I always say,
our life is also
like accounts. Hmm?
And the efforts that we put in are the expenses.
Like the time and effort you're putting
into your CA studies are direct expenses.
There are many other things involved.
Like living in Mumbai away from home,
away from the comforts of home, away from parents,
all these are your overhead expenses.
And you will have to invest it somewhere or the other.
So that the end product, that is you,
turn out to be the best. Got it?
-Yes, sir. -Good.
And until we don't incur these overhead expenses,
we live in a comfort zone.
We enjoy being in our comfort zone. Right? We like it.
But we don't realise one thing.
That our comfort zone constantly keeps changing.
And to reach from one place to another, this change is quintessential.
So, along with your direct expenses,
invest your overhead expenses and stay strong.
This is what will take you from being a CA aspirant to being an actual CA.
So, madam,
from the next time, while coming to S³ classes,
will you take the local? Or your comfort zone?
When we come to a big city like Mumbai to study,
we have two teachers.
One is our actual teacher.
And the other is this city itself.
One teaches us how to study and the other teaches us how to adapt.
The day I stepped out of my comfort zone,
I realised that the local isn't that bad.
And nor is this city.
In fact, now, I actually understood why it is called the city of dreams.