1 00:00:07,480 --> 00:00:08,520 Well. 2 00:00:09,920 --> 00:00:12,280 -Did the CA foundation result come yesterday? -Yes, sir. 3 00:00:12,360 --> 00:00:14,080 -How was it? -It was good. 4 00:00:14,160 --> 00:00:16,640 -What was the passing percentage? -Thirty-three per cent. 5 00:00:16,720 --> 00:00:18,160 Thirty-three per cent. 6 00:00:18,760 --> 00:00:22,160 That means only one would pass out of three. 7 00:00:29,760 --> 00:00:32,240 Yes, mom, I am just about to check. 8 00:00:32,320 --> 00:00:34,240 Pray to God that I pass. 9 00:00:34,360 --> 00:00:38,480 No, mom, I won't pray. If I get good marks, you'll say it is because of God. 10 00:00:38,560 --> 00:00:39,880 When I am the one who worked hard. 11 00:00:39,960 --> 00:00:42,560 That's good. Now, pick up your weapon 12 00:00:42,680 --> 00:00:44,560 and listen, look up and say your lines. 13 00:00:44,680 --> 00:00:46,840 And, Juliet, look down and say your lines. 14 00:00:46,920 --> 00:00:48,840 The audience will imagine the balcony. 15 00:00:49,400 --> 00:00:52,760 Bro, do one thing, join us. It will be helpful. 16 00:00:52,880 --> 00:00:55,520 Look, he looks more like a pauper and less like Romeo. 17 00:00:56,240 --> 00:01:01,040 You are right, bro. But the thing is my CA Inter classes are about to begin. 18 00:01:02,600 --> 00:01:04,040 CA? 19 00:01:04,720 --> 00:01:06,720 My CA foundation result is coming today. 20 00:01:06,800 --> 00:01:08,560 That's it! It's enough for today. 21 00:01:09,120 --> 00:01:10,360 What was the score? 22 00:01:10,560 --> 00:01:13,080 Did you pass with distinction? Did you get a good rank or not? 23 00:01:13,880 --> 00:01:16,360 That is all secondary. 24 00:01:16,680 --> 00:01:21,080 The most important thing is the four-letter word. PASS. 25 00:01:21,640 --> 00:01:23,080 Did you pass or not? 26 00:01:28,840 --> 00:01:33,560 So, you are the thirty-three per cent that passed. Good. 27 00:01:34,400 --> 00:01:37,120 So, is there a one per cent out of you who got a rank? 28 00:01:37,840 --> 00:01:39,040 Very good. 29 00:01:39,640 --> 00:01:41,040 But I wish that mattered. 30 00:01:41,360 --> 00:01:44,680 I don't understand if I should congratulate you or wish you luck. 31 00:01:44,760 --> 00:01:47,360 Sir, you can congratulate us now. 32 00:01:47,560 --> 00:01:49,200 We are CA students now. 33 00:01:49,280 --> 00:01:51,440 That is why wishing you luck is more important. 34 00:01:52,240 --> 00:01:54,880 Because if the CA foundation was like a well in your backyard, 35 00:01:55,360 --> 00:01:56,480 CA inter 36 00:01:57,320 --> 00:02:01,000 is the ocean. There are eight exams, but twelve subjects. 37 00:02:01,320 --> 00:02:04,840 There is so much material that you need at least three years to study. 38 00:02:04,960 --> 00:02:06,200 But how much time did you get? 39 00:02:06,520 --> 00:02:07,800 Only nine months. 40 00:02:08,320 --> 00:02:10,440 Along with that, some kids want to do B.Com., 41 00:02:10,520 --> 00:02:13,560 go to college. There are exams and assignments. 42 00:02:14,040 --> 00:02:18,120 This course is designed for you to fail, my dear friends. 43 00:02:18,640 --> 00:02:21,560 But you guys are winners, so, congratulations. 44 00:02:22,000 --> 00:02:23,920 Come on, let's begin. 45 00:02:25,120 --> 00:02:28,440 The first chapter of the first paper, Accounting Standards. 46 00:02:29,760 --> 00:02:30,840 Excuse me, sir. 47 00:02:42,240 --> 00:02:43,320 Vishal? 48 00:02:48,240 --> 00:02:49,440 Congratulations. 49 00:02:49,880 --> 00:02:51,120 At least you passed. 50 00:02:56,480 --> 00:03:00,040 Everyone says if you have opted for CA, be prepared to fail. 51 00:03:01,320 --> 00:03:02,520 But no one says, 52 00:03:03,320 --> 00:03:05,440 be prepared for your friend to fail. 53 00:03:06,240 --> 00:03:08,240 Especially when you pass. 54 00:03:09,640 --> 00:03:11,760 Vishal scored poorly many times. 55 00:03:12,800 --> 00:03:15,280 But this was the first time that he experienced failure. 56 00:03:45,520 --> 00:03:48,560 -Hey, what happened? Did you get your leave? -Yes, I did. 57 00:03:48,800 --> 00:03:51,440 It seems the GST hearing went well. He is in a good mood. 58 00:03:51,720 --> 00:03:54,080 I suggest you go and ask for a leave too. You'll definitely get it. 59 00:03:54,640 --> 00:03:55,720 Go on. 60 00:03:56,760 --> 00:03:58,920 -Go. -Yes, I'll try. 61 00:03:59,320 --> 00:04:00,760 All the best. 62 00:04:07,160 --> 00:04:08,320 Come in. 63 00:04:10,320 --> 00:04:11,320 Sir. 64 00:04:11,920 --> 00:04:14,280 -I wanted to talk to you. -About what? 65 00:04:14,760 --> 00:04:18,440 Sir, I need to prepare for the CA final, so, I need a study leave. 66 00:04:22,000 --> 00:04:23,880 Articles go on study leave. 67 00:04:24,480 --> 00:04:26,160 Your articleship is over. 68 00:04:26,240 --> 00:04:28,440 I know, sir, but I need to study too. 69 00:04:28,560 --> 00:04:30,160 You have already studied. That too twice. 70 00:04:30,680 --> 00:04:33,240 What will you do this time that you didn't do the last two times? 71 00:04:34,400 --> 00:04:37,440 Every time exams come, you need study leave. 72 00:04:37,560 --> 00:04:39,240 This won't be entertained here. 73 00:04:39,320 --> 00:04:42,280 -Sir, please, sir. I'll get through this time. -What's the guarantee? 74 00:04:43,520 --> 00:04:46,160 The tax season is coming and that is when I would need you here the most. 75 00:04:46,240 --> 00:04:49,320 I know, sir, but, frankly, I knew that this problem could arise. 76 00:04:49,680 --> 00:04:52,520 That is why I already closed all the audits of my clients. 77 00:04:52,640 --> 00:04:54,680 So, you won't have to bear much burden. 78 00:04:56,000 --> 00:04:57,440 You half-CAs, dude. 79 00:04:58,160 --> 00:05:01,120 You don't lose any chance to prove that you know how to work. 80 00:05:01,280 --> 00:05:04,320 -No, sir, that's not the... -No, you listen to me. 81 00:05:04,720 --> 00:05:07,960 Until I assign it, the audit can't close. 82 00:05:10,400 --> 00:05:11,400 Right, sir. 83 00:05:11,640 --> 00:05:15,160 I can't grant you leave and I am not discussing this any further. 84 00:05:21,360 --> 00:05:22,440 Okay, sir. 85 00:05:34,120 --> 00:05:35,200 Vishal. 86 00:05:37,720 --> 00:05:39,320 Vishal, open the door. 87 00:05:44,640 --> 00:05:47,800 Vishal, I won't be able to break the door. Please open it. 88 00:05:49,960 --> 00:05:51,040 Vishal! 89 00:06:10,080 --> 00:06:11,360 Why didn't you come to college? 90 00:06:12,680 --> 00:06:13,840 I was studying. 91 00:06:14,520 --> 00:06:15,720 You were studying? 92 00:06:18,920 --> 00:06:20,400 The second thought that comes to your mind 93 00:06:20,440 --> 00:06:21,840 after you fail is that you should have studied. 94 00:06:23,800 --> 00:06:25,160 What's the first thought? 95 00:06:28,200 --> 00:06:29,920 I hope I am not the only one who failed. 96 00:06:38,120 --> 00:06:40,080 Vishal, it's just a matter of six months. 97 00:06:40,880 --> 00:06:43,080 You will clear the foundation in December. 98 00:06:44,480 --> 00:06:45,840 Archie, do you remember that we were supposed 99 00:06:45,920 --> 00:06:48,440 to go for a school picnic in eighth grade? 100 00:06:49,160 --> 00:06:51,360 You had a fever the night before that. 101 00:06:52,680 --> 00:06:54,800 Do you remember what you told me while crying? 102 00:06:57,400 --> 00:06:58,840 That you'll be left alone. 103 00:07:00,440 --> 00:07:03,320 I didn't say then that it's just a matter of six months. 104 00:07:04,280 --> 00:07:05,800 You can come to the next picnic. 105 00:07:10,600 --> 00:07:12,480 We were together since childhood. 106 00:07:14,040 --> 00:07:15,880 You passed and moved on. 107 00:07:16,760 --> 00:07:18,320 I stayed where I am. 108 00:07:18,440 --> 00:07:20,560 -It's not like that, Vishal. -It is like that. 109 00:07:21,760 --> 00:07:23,600 Please leave. Let me study. 110 00:07:24,120 --> 00:07:28,320 Otherwise, you'll clear your CA exam and I won't even get to be a half-CA. 111 00:07:29,080 --> 00:07:30,480 Please leave. 112 00:07:35,800 --> 00:07:40,240 A write-off is a loss. Not the balance sheet, P&L is not right. 113 00:07:47,200 --> 00:07:48,720 I have moved on but not so much that 114 00:07:48,760 --> 00:07:50,760 I won't be able to hear if you ask for help. 115 00:07:57,320 --> 00:07:58,360 Archie. 116 00:07:59,480 --> 00:08:03,480 Help me study Company Accounts. Please. 117 00:08:11,000 --> 00:08:12,080 Drama queen. 118 00:08:13,880 --> 00:08:16,280 -Now, tell me. -Correct this first. 119 00:08:17,680 --> 00:08:19,120 What's wrong with it? 120 00:08:22,960 --> 00:08:24,280 Bye, guys. See you. 121 00:08:25,200 --> 00:08:29,040 Hey, listen, close Jaiswal's account. He keeps calling me every day. 122 00:08:32,360 --> 00:08:33,440 So, dude? 123 00:08:33,960 --> 00:08:36,760 No office for the next three months. How do you feel? 124 00:08:36,960 --> 00:08:40,480 I am terrified, bro. Three months are hardly enough for the CA finals. 125 00:08:40,760 --> 00:08:42,160 Dude, be happy. 126 00:08:42,600 --> 00:08:45,480 At least you have three months. I don't even have that. 127 00:08:48,000 --> 00:08:50,360 -I am sorry, bro. -Why are you apologizing? 128 00:08:50,880 --> 00:08:52,280 What can you do if I didn't get my leave? 129 00:08:53,240 --> 00:08:55,480 No, not for that. This... 130 00:08:58,160 --> 00:08:59,200 For this. 131 00:09:00,240 --> 00:09:03,560 Mr Pawan asked me to hand over all my work to you before I go on leave. 132 00:09:04,200 --> 00:09:06,720 I tried to tell him that your final exams are approaching. 133 00:09:06,800 --> 00:09:10,240 We should give all this work to Rajeev but he said he trusts you more so... 134 00:09:15,120 --> 00:09:17,080 Right now, I need a leave more than trust. 135 00:09:19,680 --> 00:09:21,680 Bro, the moral of the story is, 136 00:09:22,200 --> 00:09:25,080 if you want to pass your finals, don't do too well at the office. 137 00:09:26,400 --> 00:09:28,040 -Okay, bro, I'll take your leave. All the best. -All the best. 138 00:09:28,120 --> 00:09:29,160 Bye. 139 00:09:38,480 --> 00:09:43,880 The total is 23,80,000. 140 00:09:46,480 --> 00:09:48,240 The balance sheet is tallied. 141 00:09:49,080 --> 00:09:51,840 You see? I told you it's simple, didn't I? 142 00:09:52,800 --> 00:09:54,200 It wasn't simple. 143 00:09:54,840 --> 00:09:56,880 But you explained it in a simple manner. 144 00:09:57,520 --> 00:09:59,640 Otherwise, I wouldn't have understood anything. 145 00:10:00,920 --> 00:10:04,440 There's nothing like that. You'll get better tutors than me online. 146 00:10:04,640 --> 00:10:06,840 But I don't have the habit of learning from anyone else. 147 00:10:08,440 --> 00:10:12,640 In school, you'd tutor me a bit and I'd pass somehow. 148 00:10:14,080 --> 00:10:16,760 But I guess CA can't be done by studying a little bit. 149 00:10:17,800 --> 00:10:19,320 Why do you need to learn from anyone else? I am here, aren't I? 150 00:10:21,000 --> 00:10:22,960 This time I'll tutor you thoroughly, not just a bit. 151 00:10:23,120 --> 00:10:24,600 You'll definitely get a rank. 152 00:10:28,120 --> 00:10:30,160 You'll get a distinction. 153 00:10:32,160 --> 00:10:33,280 You'll pass. 154 00:10:34,480 --> 00:10:36,720 -Promise? -Promise. 155 00:10:38,160 --> 00:10:39,800 You'll come to college now, right? 156 00:10:42,440 --> 00:10:44,840 No. I won't come to college. 157 00:10:45,520 --> 00:10:48,680 -What's wrong now? -Because people just while away their time in college. 158 00:10:48,960 --> 00:10:50,760 This fest and that fest. 159 00:10:51,680 --> 00:10:53,960 If I go, I'll feel like doing all that. 160 00:10:55,120 --> 00:10:57,200 I just want to concentrate on my studies now. 161 00:10:59,720 --> 00:11:00,880 Are you sure? 162 00:11:01,600 --> 00:11:03,600 You find all that so exciting. 163 00:11:06,040 --> 00:11:07,640 I failed, Archie. 164 00:11:08,680 --> 00:11:10,240 I don't deserve to have fun. 165 00:11:14,320 --> 00:11:16,480 What will I do in college? 166 00:11:23,680 --> 00:11:25,280 -Will we enter directly? -Tejas. 167 00:11:25,400 --> 00:11:27,720 -Yes? -Help me fix this. 168 00:11:27,800 --> 00:11:29,120 Deepak, I am busy right now. 169 00:11:29,200 --> 00:11:31,120 Please submit this. 170 00:11:31,480 --> 00:11:32,680 There is no chance, ma'am. 171 00:11:32,760 --> 00:11:34,520 One needs a minimum of seventy percent attendance. 172 00:11:34,600 --> 00:11:37,840 Even if one percent is less, a person can't give their exams. 173 00:11:39,320 --> 00:11:42,120 No. I am not busy, actually. I am coming. 174 00:11:42,240 --> 00:11:43,600 Girish, continue. 175 00:11:44,280 --> 00:11:45,800 I'll fix that. Leave it. 176 00:11:46,680 --> 00:11:48,160 -I'll do it. -Will you? 177 00:11:48,240 --> 00:11:49,520 -Yes. -It takes two people. 178 00:11:49,640 --> 00:11:51,240 Yes, I'll do it. It's okay. 179 00:11:51,400 --> 00:11:52,680 Okay. Do it then. 180 00:11:53,760 --> 00:11:55,360 I am a CA student. 181 00:11:58,520 --> 00:11:59,560 Give it to me. 182 00:12:00,000 --> 00:12:02,840 You should have told me earlier. I'll get it signed when ma'am comes. 183 00:12:02,920 --> 00:12:04,480 -Thank you. -Archie. 184 00:12:06,920 --> 00:12:08,000 Thank you. 185 00:12:09,800 --> 00:12:11,400 -Hi. -Hi. 186 00:12:12,680 --> 00:12:13,720 Five. 187 00:12:14,640 --> 00:12:17,040 -Actually, I need your help. -Tell me. 188 00:12:17,360 --> 00:12:18,800 I need to place this standee. 189 00:12:18,880 --> 00:12:22,280 And I would have done it by myself but apparently, it takes two people. 190 00:12:22,440 --> 00:12:23,960 -Sure. -Thank you. 191 00:12:26,600 --> 00:12:27,960 What is this standee for? 192 00:12:28,040 --> 00:12:30,160 For the upcoming cultural fest of our college. 193 00:12:30,520 --> 00:12:33,160 Do you know what's the worst thing about being a volunteer? 194 00:12:35,360 --> 00:12:37,200 You have to do all the work voluntarily. 195 00:12:39,800 --> 00:12:43,560 Listen, why don't you join as a volunteer? It'll be a lot of fun. 196 00:12:44,000 --> 00:12:47,400 Oh, no. How great can our college fest be? 197 00:12:47,520 --> 00:12:50,880 And my CA inter exam is approaching. I have to study for it. 198 00:12:51,520 --> 00:12:53,880 -Okay. When is your exam? -In May. 199 00:12:57,120 --> 00:12:58,160 Just a minute. 200 00:12:58,440 --> 00:13:01,280 This is August, Archie. 201 00:13:01,360 --> 00:13:03,160 Right? There is such little time. 202 00:13:03,800 --> 00:13:07,600 Archie, one starts studying one night before the exams. 203 00:13:07,720 --> 00:13:10,480 You B.Com. people are one-nighters, not us, CA guys. 204 00:13:10,560 --> 00:13:13,080 Hello. The engineers must be the one-nighters. 205 00:13:13,760 --> 00:13:15,800 We open our books two hours before the exams. 206 00:13:18,800 --> 00:13:19,840 But seriously. 207 00:13:21,280 --> 00:13:24,640 I can never do what you are doing. I joined B.Com. 208 00:13:24,720 --> 00:13:26,720 so that I can do stuff like these college fests. 209 00:13:26,840 --> 00:13:28,600 -Really? -Obviously. 210 00:13:29,120 --> 00:13:30,640 I mean, just imagine, it's so cool. 211 00:13:31,080 --> 00:13:33,240 To be a part of something that's bigger than you. 212 00:13:33,320 --> 00:13:34,920 Bigger than all of us. 213 00:13:35,880 --> 00:13:38,040 You meet new people at such fests, 214 00:13:38,160 --> 00:13:40,840 you work with them, you have fun. 215 00:13:41,440 --> 00:13:42,880 And the memories you create 216 00:13:42,960 --> 00:13:45,000 can never be created in classrooms by reading books. 217 00:13:45,920 --> 00:13:49,680 I agree that our college festival is not that cool compared to other colleges. 218 00:13:50,360 --> 00:13:52,200 But at least we'll get to experience something new. 219 00:13:55,000 --> 00:13:57,000 Don't the elders say 220 00:13:57,320 --> 00:14:00,120 that they want to go back to their college days? 221 00:14:00,200 --> 00:14:02,800 They want to go back to the golden time. 222 00:14:03,480 --> 00:14:05,800 I too need such stories and anecdotes. 223 00:14:06,120 --> 00:14:09,840 So that I too can say in the future that I wish I can go back to my college. 224 00:14:13,840 --> 00:14:16,640 Archie, the CA exam will come every six months. 225 00:14:18,240 --> 00:14:19,680 College life will only come once. 226 00:14:21,280 --> 00:14:22,360 Think about it. 227 00:14:27,680 --> 00:14:29,320 Just hold that. 228 00:14:37,520 --> 00:14:39,480 Archie, what's wrong? 229 00:14:39,920 --> 00:14:41,200 Excuse me. What's wrong? 230 00:14:41,280 --> 00:14:44,360 I gave an application saying I won't come to college. Going to get that back. 231 00:14:45,080 --> 00:14:47,520 I changed my mind. Thank you. 232 00:14:51,640 --> 00:14:52,680 Welcome back. 233 00:15:04,200 --> 00:15:05,960 Hey, focus. 234 00:15:09,360 --> 00:15:10,360 And tell me. 235 00:15:18,760 --> 00:15:22,080 So, inventories valued at cost or NRV. Whichever is... 236 00:15:22,160 --> 00:15:23,480 -Lower! -Very good. 237 00:15:23,560 --> 00:15:24,840 'Where do we go tomorrow? Parla or Parel?' 238 00:15:27,200 --> 00:15:29,760 How many chapters of accounts will you teach me today? One or two? 239 00:15:31,200 --> 00:15:32,520 Whichever is lower. 240 00:16:01,720 --> 00:16:03,520 Archie, may I drop you somewhere? 241 00:16:04,440 --> 00:16:06,040 No. I'll manage. 242 00:16:11,120 --> 00:16:14,560 I don't know where Archie is but she is definitely not in her senses. 243 00:16:14,920 --> 00:16:16,600 Otherwise, who misses so many classes? 244 00:16:16,880 --> 00:16:19,320 Bro, then you tutor me. 245 00:16:19,680 --> 00:16:23,720 Just don't let your boring personality rub off on me. 246 00:16:26,000 --> 00:16:28,320 Bro, a little boring is acceptable. 247 00:16:29,280 --> 00:16:30,320 Listen. 248 00:16:47,440 --> 00:16:50,000 A void and avoid are both different. 249 00:16:50,240 --> 00:16:51,400 How will they be different? 250 00:16:51,480 --> 00:16:55,040 -I can't understand. Explain it to me properly. -I can't teach you. 251 00:16:55,120 --> 00:16:56,800 I don't think anyone can make you understand. 252 00:16:57,000 --> 00:16:58,000 Parth, please. 253 00:17:21,120 --> 00:17:23,240 Parth, the girl who sits behind you, is she coming? 254 00:17:23,520 --> 00:17:24,560 I don't know. 255 00:17:27,120 --> 00:17:28,760 -Archie, are you a CA student? -Yes. 256 00:17:29,080 --> 00:17:30,920 How much contingency should we keep in the budget? 257 00:17:31,000 --> 00:17:33,280 I haven't studied the budget in my syllabus yet. 258 00:17:33,720 --> 00:17:35,680 You won't have been able to answer even if you had. 259 00:17:35,800 --> 00:17:37,440 You have to go to coaching to learn that. 260 00:17:53,920 --> 00:17:55,000 Archie. 261 00:17:55,280 --> 00:17:58,000 -Shall we go to the principal to get the permission? -No. 262 00:17:58,880 --> 00:18:00,080 I have to go to coaching. 263 00:18:19,480 --> 00:18:22,440 -Hey, dude. -Neeraj, you're in the library? 264 00:18:22,760 --> 00:18:23,760 Why? 265 00:18:24,080 --> 00:18:26,000 Are you the only one who'll study? We can't study? 266 00:18:26,480 --> 00:18:27,960 It's not like that, bro. Study. 267 00:18:28,040 --> 00:18:29,920 I'd say study on my behalf too. 268 00:18:30,960 --> 00:18:33,880 But you must have completed your portion. Why do you need to study? 269 00:18:34,040 --> 00:18:35,160 No, dude. 270 00:18:35,400 --> 00:18:38,120 I spend twelve hours in the office. I hardly get any time. 271 00:18:38,280 --> 00:18:40,280 -Everyone has the same story. -I haven't even completed one subject. 272 00:18:40,360 --> 00:18:42,680 Everyone has the same story. 273 00:18:43,720 --> 00:18:46,480 No, Adarsh. Not everyone has the same story. 274 00:18:47,600 --> 00:18:49,080 Not everyone has to go to work. 275 00:18:51,000 --> 00:18:54,280 I just want to study today without any distractions. 276 00:18:56,120 --> 00:18:57,360 All right, bro. Let's study then. 277 00:19:14,840 --> 00:19:15,960 Yes, sir? 278 00:19:17,960 --> 00:19:19,000 Sir, today? 279 00:19:20,160 --> 00:19:21,520 Today is Saturday. 280 00:19:23,920 --> 00:19:25,440 That can't be, sir. 281 00:19:30,080 --> 00:19:31,160 Okay, sir. 282 00:19:36,600 --> 00:19:37,680 All right, sir. I'm coming. 283 00:19:49,360 --> 00:19:51,520 -What's wrong, bro? -Nothing. 284 00:19:52,000 --> 00:19:54,280 He asked me to come to the office. I'll see you later. 285 00:20:01,320 --> 00:20:02,400 Hi, Parth. 286 00:20:02,760 --> 00:20:05,920 Are you still in this class? I thought you dropped out. 287 00:20:06,960 --> 00:20:08,880 Well, unlike you, I must go to college. 288 00:20:10,120 --> 00:20:11,400 Which chapter are we studying? 289 00:20:12,600 --> 00:20:15,520 Chapter? Ask me which subject we are studying. 290 00:20:15,960 --> 00:20:17,400 Paper One Accounts is finished. 291 00:20:17,800 --> 00:20:20,360 Paper Five Advanced Accounts will finish in a few days too. 292 00:20:21,000 --> 00:20:22,280 Chapter. 293 00:20:24,280 --> 00:20:26,720 But how did he teach so much so quickly? 294 00:20:27,680 --> 00:20:28,680 Quickly? 295 00:20:28,760 --> 00:20:31,600 In nine months, we have to finish the coaching for twelve subjects of CA inter 296 00:20:31,720 --> 00:20:33,080 and then study for the exams too. 297 00:20:33,520 --> 00:20:35,000 According to me, he is slow. 298 00:20:37,200 --> 00:20:40,400 But they used to teach one subject for one whole year in school. 299 00:20:41,200 --> 00:20:43,040 We are not in school anymore, Archie. 300 00:20:45,960 --> 00:20:47,000 Sit down. 301 00:20:49,000 --> 00:20:50,040 Write the heading. 302 00:20:50,120 --> 00:20:53,440 Dissolution of partnership firms, the closing book of accounts. 303 00:20:54,080 --> 00:20:55,240 Step one. 304 00:20:55,320 --> 00:20:58,280 All the items of the balance sheet will be transferred to? 305 00:20:58,360 --> 00:20:59,800 -Book value. -Book Value. 306 00:21:00,080 --> 00:21:03,440 Current account, partner account, profit and loss, where will they go? 307 00:21:03,600 --> 00:21:05,200 -Capital account. -Capital account. 308 00:21:05,520 --> 00:21:07,400 All assets and all liabilities? 309 00:21:07,480 --> 00:21:09,000 -Realization account. -Realization account. 310 00:21:12,440 --> 00:21:14,080 Realization account meaning? 311 00:21:14,640 --> 00:21:18,160 It means you should realize that if only ten percent of people can clear IPCC, 312 00:21:18,240 --> 00:21:20,520 then you are definitely not one of them. 313 00:21:21,120 --> 00:21:22,920 And has everyone made notes about what I 314 00:21:23,000 --> 00:21:25,000 taught yesterday regarding cost management? 315 00:21:25,840 --> 00:21:27,240 Is everything ready and prepared? 316 00:21:27,880 --> 00:21:30,840 Very good. The time for preparation is crucial. 317 00:21:53,640 --> 00:21:54,720 What are you doing here? 318 00:21:57,600 --> 00:21:59,360 I wanted to talk to you about something. 319 00:21:59,880 --> 00:22:01,800 Vishal, not now. 320 00:22:02,120 --> 00:22:04,840 I have got Parth's notes. I need to complete mine. Come later. 321 00:22:04,920 --> 00:22:06,440 Please make some time for me. 322 00:22:06,520 --> 00:22:08,760 -You know, I... -Vishal, I said, come later, please. 323 00:22:09,040 --> 00:22:12,480 I gave the mock exam for economics, Archie. I have failed that too. 324 00:22:12,760 --> 00:22:16,000 -You promised me you'll tutor me... -You could have studied on your own. 325 00:22:16,320 --> 00:22:18,680 You failed because you don't study on your own. 326 00:22:18,800 --> 00:22:20,280 You think of everything else during the study time. 327 00:22:20,360 --> 00:22:22,520 Shahrukh's abs, sleep, and snacks. 328 00:22:22,600 --> 00:22:25,280 Can't you think about capital equals to asset minus liability? 329 00:22:25,400 --> 00:22:26,800 Yes, I don't understand all that. 330 00:22:27,240 --> 00:22:28,800 But, Archie, I am trying, right? 331 00:22:29,440 --> 00:22:31,480 I have been studying for two months but I don't get it. 332 00:22:31,560 --> 00:22:33,640 I am getting frustration instead of knowledge. 333 00:22:36,000 --> 00:22:39,200 But how will you know all this? You haven't even met me for a month. 334 00:22:40,960 --> 00:22:42,360 You have made new friends. 335 00:22:44,880 --> 00:22:45,960 So? 336 00:22:46,680 --> 00:22:49,040 I can have a life outside our friendship, right? 337 00:22:49,480 --> 00:22:51,560 Childhood companionship, childhood friends, 338 00:22:51,640 --> 00:22:53,160 it's annoying me. 339 00:22:53,240 --> 00:22:54,800 Do you want me to fail CA inter too so that 340 00:22:54,880 --> 00:22:56,160 we can both be called failures together? 341 00:22:56,240 --> 00:22:58,120 I don't want to be the Vishal of CA inter. 342 00:23:01,080 --> 00:23:02,120 That's cool. 343 00:23:03,280 --> 00:23:05,120 I am not your friend anymore because I failed. 344 00:23:05,720 --> 00:23:08,000 I am just a liability to you. 345 00:23:08,280 --> 00:23:09,720 Something you should get rid of. 346 00:23:12,040 --> 00:23:13,720 I didn't even want to study CA. 347 00:23:14,120 --> 00:23:15,680 I did it because you were doing it. 348 00:23:16,920 --> 00:23:19,240 After failing, I wasn't feeling bad because I failed. 349 00:23:19,640 --> 00:23:22,520 I was sad because I couldn't discuss studies, 350 00:23:22,600 --> 00:23:25,360 coaching, Parth's weirdness with you. 351 00:23:28,040 --> 00:23:30,040 But you won't have felt any of that. 352 00:23:31,240 --> 00:23:33,080 Because you are a stone-cold self-centred bitch 353 00:23:33,160 --> 00:23:34,440 who doesn't care about anyone. 354 00:23:39,080 --> 00:23:41,000 You didn't opt for CA because of me. 355 00:23:41,120 --> 00:23:43,800 You opted for it because you don't have a brain. 356 00:23:43,880 --> 00:23:45,480 I chose commerce, so, you did the same. 357 00:23:45,600 --> 00:23:48,560 I started dotting under my signature and you did the same. 358 00:23:48,640 --> 00:23:51,920 I didn't go to the picnic, so, you didn't go too. Just go! 359 00:23:52,400 --> 00:23:54,120 You always want a person 360 00:23:54,200 --> 00:23:56,960 on whom you can base your choices and opinions. 361 00:23:57,040 --> 00:23:58,760 Because that's what you are. A tag-along. 362 00:24:59,920 --> 00:25:02,880 Yes, sir. It's done. The documents are on your desk. 363 00:25:05,480 --> 00:25:07,080 Yes, sir. See you tomorrow. 364 00:25:16,200 --> 00:25:17,200 Yes, Archie? 365 00:25:20,280 --> 00:25:21,560 What do you mean you can't find Vishal? 366 00:25:27,000 --> 00:25:29,800 Guys, we've got permission to practice all night. Let's rock, okay? 367 00:25:29,880 --> 00:25:31,480 The screening is tomorrow. Let's finalize it tonight. 368 00:25:31,560 --> 00:25:33,200 I'll treat everyone to patties if we win. 369 00:25:33,680 --> 00:25:35,080 Everyone, do well. 370 00:25:42,440 --> 00:25:44,280 Vishal, you. 371 00:25:44,800 --> 00:25:46,880 Guys, look who's here. 372 00:25:47,360 --> 00:25:48,800 You scoundrel, you are here. 373 00:25:49,320 --> 00:25:51,400 We will rock it now, dude. We must win. 374 00:25:51,480 --> 00:25:53,000 No one can stop us from winning now. 375 00:25:55,760 --> 00:25:57,520 -What's wrong? Why are you crying? -No. 376 00:25:57,880 --> 00:25:59,320 Come here, bro. 377 00:26:04,880 --> 00:26:06,800 Don't leave now, bro. 378 00:26:09,240 --> 00:26:10,400 Your place is here. 379 00:26:17,880 --> 00:26:20,240 He is not answering his phone and he is not in the PG too. 380 00:26:21,040 --> 00:26:22,520 I am very stressed. 381 00:26:22,800 --> 00:26:25,560 Archie, tell me what happened exactly. 382 00:26:26,720 --> 00:26:27,840 A lot happened. 383 00:26:28,560 --> 00:26:30,480 Today, I felt dumb in class for the first time. 384 00:26:30,600 --> 00:26:32,120 I fought with Vishal for the first time. 385 00:26:32,200 --> 00:26:35,440 And I realized for the first time why CA students are so frustrated. 386 00:26:35,680 --> 00:26:36,680 Is that right? 387 00:26:37,880 --> 00:26:41,600 You mean you understood something that no one has understood. 388 00:26:42,280 --> 00:26:44,760 I am serious, bro. They tell you in engineering, law, 389 00:26:44,840 --> 00:26:48,200 and medical colleges to participate in extra-curricular activities. 390 00:26:48,320 --> 00:26:51,240 To join fests and clubs. It makes your CV stronger. 391 00:26:51,320 --> 00:26:55,160 CA students are told that college is a distraction. It's a waste of time. 392 00:26:56,760 --> 00:26:58,120 This is a bad course. 393 00:26:59,640 --> 00:27:02,840 It doesn't allow you to enjoy college life or have friends. 394 00:27:08,280 --> 00:27:10,040 Archie, I had a client. 395 00:27:11,160 --> 00:27:13,880 He used to treat us with a lot of food at lunch. 396 00:27:14,600 --> 00:27:16,520 We used to think what an amazing client. 397 00:27:17,400 --> 00:27:18,640 He takes such good care of us. 398 00:27:19,160 --> 00:27:20,920 Then later we understood why. 399 00:27:24,080 --> 00:27:28,560 You must have noticed that a person feels lethargic after a heavy lunch. 400 00:27:29,160 --> 00:27:30,240 He feels like sleeping. 401 00:27:31,160 --> 00:27:32,240 The same would happen with us. 402 00:27:33,160 --> 00:27:35,800 He would purposely schedule all the meetings after lunch. 403 00:27:37,280 --> 00:27:39,720 And we would agree to whatever he wanted. 404 00:27:40,400 --> 00:27:42,920 After all, who wants to waste their energy arguing? 405 00:27:45,760 --> 00:27:47,560 He was not a good client. 406 00:27:48,840 --> 00:27:50,000 He was an immoral client. 407 00:27:52,000 --> 00:27:54,280 Clients will try to distract the CA 408 00:27:54,400 --> 00:27:56,440 because they don't want to get caught. 409 00:27:57,920 --> 00:28:00,040 But a CA should be smart enough 410 00:28:00,720 --> 00:28:03,800 and trained enough to avoid all these distractions. 411 00:28:04,240 --> 00:28:05,480 That is why the course is this. 412 00:28:07,040 --> 00:28:08,600 They teach you that anything 413 00:28:08,680 --> 00:28:11,640 that stops you from giving your hundred percent is a distraction. 414 00:28:21,200 --> 00:28:22,640 I will study, bro. 415 00:28:25,440 --> 00:28:26,880 But what about Vishal? 416 00:28:28,720 --> 00:28:29,760 He'll be fine. 417 00:28:30,480 --> 00:28:31,800 How do you know? 418 00:28:34,160 --> 00:28:35,480 Because I have been Vishal. 419 00:28:38,040 --> 00:28:39,320 Many times. 420 00:28:51,520 --> 00:28:52,760 What's up, dude? 421 00:28:55,960 --> 00:28:58,320 Vishal, listen, I am really sorry. 422 00:28:59,040 --> 00:29:00,400 I was being really selfish. 423 00:29:00,480 --> 00:29:03,320 -I shouldn't have called you a tag-along. -You were very mean. 424 00:29:03,920 --> 00:29:06,480 -I know. -You shouldn't have called me a tag-along. 425 00:29:06,560 --> 00:29:07,920 That's what I said... 426 00:29:09,240 --> 00:29:10,280 No, you're right. 427 00:29:11,040 --> 00:29:12,160 I am sorry. 428 00:29:12,600 --> 00:29:14,880 Look, I'll tutor you whenever you say. 429 00:29:14,960 --> 00:29:17,160 -I won't make any... -There is no need for that now. 430 00:29:18,400 --> 00:29:19,640 I am dropping out of CA. 431 00:29:21,240 --> 00:29:22,520 You are overreacting now. 432 00:29:22,640 --> 00:29:24,680 I apologized, right? I'll slap you. 433 00:29:26,000 --> 00:29:27,520 You were right. 434 00:29:28,360 --> 00:29:29,920 I am a tag-along. 435 00:29:30,400 --> 00:29:33,080 I have been following you around since childhood. Look at this. 436 00:29:33,600 --> 00:29:35,200 -No. -But how long can this go on, Archie? 437 00:29:35,280 --> 00:29:37,200 How long can I keep playing Archie's best friend? 438 00:29:37,640 --> 00:29:40,600 I want to be Vishal now. And Vishal won't be able to become a CA. 439 00:29:47,680 --> 00:29:49,080 How can you be so sure? 440 00:29:50,040 --> 00:29:51,680 How am I so sure? 441 00:29:52,680 --> 00:29:53,840 Hold this rubber band. 442 00:29:55,160 --> 00:29:56,200 Hold it. 443 00:29:56,880 --> 00:29:59,160 Pull it! 444 00:30:02,600 --> 00:30:06,040 Don't you feel you should have let go of this rubber band at the right time? 445 00:30:06,480 --> 00:30:09,920 It would have hurt once but the rubber band could have been saved. 446 00:30:11,120 --> 00:30:13,360 And I don't want to become like that rubber band, Archie. 447 00:30:14,200 --> 00:30:17,480 I know CA is not for me, so, what's the point of holding on to it? 448 00:30:22,800 --> 00:30:24,480 When did you become so wise? 449 00:30:26,000 --> 00:30:28,960 I decided just half an hour ago that I would drop out of CA. 450 00:30:29,200 --> 00:30:30,920 So, yes, half an hour ago. 451 00:30:37,600 --> 00:30:39,240 How will you convince your parents? 452 00:30:40,080 --> 00:30:43,040 They'll understand. I have another rubber band. Look. 453 00:30:47,720 --> 00:30:48,760 All right then. 454 00:30:50,200 --> 00:30:51,400 What will you do next? 455 00:30:51,720 --> 00:30:54,920 We'll see. I have three years. I'll figure something out. 456 00:31:02,600 --> 00:31:04,840 -What are you doing? -Wait a moment. 457 00:31:09,440 --> 00:31:11,080 This was a distraction for me. 458 00:31:12,040 --> 00:31:13,160 But it will be useful for you. 459 00:31:16,080 --> 00:31:17,200 How do I look? 460 00:31:20,600 --> 00:31:23,320 -It will look better on me. -Yeah right. Get lost. 461 00:31:26,720 --> 00:31:27,800 Hello, sir. 462 00:31:28,640 --> 00:31:29,880 Sir, I won't come from tomorrow onward. 463 00:31:30,880 --> 00:31:33,560 I'll come after the exams if you want me to. 464 00:31:34,480 --> 00:31:35,880 Otherwise, I am already a half-CA. 465 00:31:36,960 --> 00:31:38,000 I'll figure something out. 466 00:31:50,720 --> 00:31:52,760 I used to think the write-off is a loss. 467 00:31:53,240 --> 00:31:54,760 It should be prevented. 468 00:31:57,200 --> 00:31:58,280 But I was wrong. 469 00:31:58,640 --> 00:32:00,200 The write-off is important. 470 00:32:01,040 --> 00:32:03,200 Because it gives closure to an account. 471 00:32:04,040 --> 00:32:06,000 And it makes space for something new. 472 00:32:06,480 --> 00:32:07,880 Good morrow, father. 473 00:32:08,120 --> 00:32:10,560 What early tongue so sweet saluteth me? 474 00:32:11,280 --> 00:32:14,080 Young son, it argues a distempered head. 475 00:32:14,400 --> 00:32:17,440 So soon to good morrow to thy bed. 476 00:32:17,640 --> 00:32:19,920 It is important to close an account 477 00:32:20,320 --> 00:32:22,600 that will incur a loss in the future. 478 00:32:26,440 --> 00:32:29,360 It is important to identify distractions at the right time. 479 00:32:29,960 --> 00:32:31,480 And to write those off. 480 00:32:36,600 --> 00:32:38,320 And the most important thing is... 481 00:32:38,520 --> 00:32:41,600 Okay, tell me, what is activity-based costing? 482 00:32:44,080 --> 00:32:45,880 -To know exactly where you belong. -To know exactly where you belong.