Accounting Ratios | Solvency Ratios | Class 12 | Part 3

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  • Опубліковано 29 лис 2024

КОМЕНТАРІ • 509

  • @kapilgoswami9086
    @kapilgoswami9086 Рік тому +191

    Sir you are the best commerce teacher in the world 🌍🌍

  • @sia9756
    @sia9756 Рік тому +25

    Sir you saved my life 🙂i had almost give up as my teacher's always demotivated me they always said that I can't be topper or get good marks in any subjects fr m coaching gyi to woha b wo dhang se ni padhate the and muje Aisa feel kra dete the ki jaise muje ye kch ni ata fr ek din achanak se youtub pe padhte padhte apki video dikhi mene dekhna shuru kr dia aur fr 💞💞💞jaadu ho gya sir ek damm coaching m wo teacher khud hairaan ho gya ki yh kaise itna ache se concept clear kr le gyi aur sb jaldi jaldi smjh gyi sb kuch apki wjh se hua h sir 🙂🙂aur m promise krti hu ki m in 5 days ke gap m jee Jaan laga ke apna 100% dene ka try krungi baki no ka ni pta muje but apne hi meea base clear kia hh sir thank you so much I wish ap real life mere teacher hotee love you so much sir 😭😭😭😭😭😭😭😭😭😭😭😭😭😭😭😭🙂😭🙂😭🙂😭🙂😭😭🙂😭🙂😭🙂😭🙂😭🙂

  • @lakshyagupta41
    @lakshyagupta41 Рік тому +102

    if the company issue debentures of Rs. 10,00,000 then the interest coverage ratio will be= 16,00,000/6,00,000= 2.66 times

  • @badboy52677
    @badboy52677 8 місяців тому +9

    1000000 then the interest coverage ratio will be =1600000/600000
    =2.666ratio =2.67ratio
    not good ratio 👍👍👍👍

  • @GoogleAccount-ii7lo
    @GoogleAccount-ii7lo Рік тому +45

    Debt to Capital Employed
    1-0.53:1
    2-0.55:1
    3-0.66:1
    4-0.75:1
    And Interest coverage ratio if company issues Rs.10,00,000 debentures so the ratio will be 2.67 times
    Thank you Rajat Sir

    • @anmolsingh8616
      @anmolsingh8616 Рік тому +1

      no icr is 9.33:1

    • @GoogleAccount-ii7lo
      @GoogleAccount-ii7lo Рік тому +5

      @@anmolsingh8616 No if we issue Rs.10,00,000 debentures then total will be Rs.50,00,000 debentures on which interest is 12% which is Rs.6,00,000 and P.B.I.T will be Rs.16,00,000 so 16,00,000 divided by 6,00,000 is 2.67 times

    • @GoogleAccount-ii7lo
      @GoogleAccount-ii7lo Рік тому +3

      @@anmolsingh8616 And ICR is calculated in times not in ratio

    • @anmolsingh8616
      @anmolsingh8616 Рік тому +2

      @@GoogleAccount-ii7lo okkk got it👍👍👍

    • @the_detective_007
      @the_detective_007 Рік тому +1

      isn't 1st answer 0.54:1 and 2nd answer 0.52:1?

  • @shahidshakeel9945
    @shahidshakeel9945 Рік тому +31

    Sir thank you agar 70% bhi aya na to sirf aur sirf app ki mehnat hogi sir.
    100 % effort
    100 % clear concept
    100 % tips and trick
    At last East and West rajat sir is BEST ❤❤

  • @ditipriyasaha198
    @ditipriyasaha198 Рік тому +14

    If the company decides to issue deb ...........
    Issue of deb
    • 4000000+1000000=5000000
    Therefore
    Int on deb=5000000*12/00=600000
    PBIT=PAT+TAX+Interest
    PBIT=600000+400000+600000
    PBIT=1600000
    Therefore
    ICR=1600000/600000
    ICR=2.66 times

  • @kunalrajput7395
    @kunalrajput7395 Рік тому +3

    Q 2 debt / capital employed
    2000000
    -----------------
    3600000. Ans 0.55

  • @Mr_ZIDDII_JATT
    @Mr_ZIDDII_JATT 12 днів тому +1

    Rajat arora+sunil panda = commerce king 👑💖

  • @yuvraj8214
    @yuvraj8214 4 місяці тому +7

    16:36 sir apne SHF mehh reserve and surplus ka amt add kyu nhi kiya ??

    • @Yash_Bhai_op
      @Yash_Bhai_op 2 місяці тому +2

      Because shareholders funds already includes reserve and surplus.
      SHF includes share capital and reserve and surplus and profit and loss balance (profit or loss)

    • @sanyamsaluja8095
      @sanyamsaluja8095 Місяць тому

      @@Yash_Bhai_op yes right !

  • @aishwaryasondhiya2710
    @aishwaryasondhiya2710 10 місяців тому +2

    Fav tr sir 11 12 maine apse hi padha hai ab university me hu...aj bhi financial management me ratio tha to ye vdo dekhne ayi

    • @kneeager
      @kneeager 10 місяців тому

      Konsa course kr rhi ho??

  • @sanayasingh9587
    @sanayasingh9587 Рік тому +12

    Interest coverage ratio = 16,00,000÷6,00,000= 2.66 times

  • @the_ayush_gupta
    @the_ayush_gupta Рік тому +9

    The ratio will became worst after issuing debenture......
    Ratio will be 2.66 : 1

  • @prasadk4430
    @prasadk4430 Рік тому +56

    such a student friendly person who gives priority to students than his health and other aspects..Sir i really admire your firm determination to help students in achieving success in their careers.And i once again thank u for making our studies easier.

  • @archana470
    @archana470 Рік тому +10

    33:20
    Debt to cap emp
    1. 0.75:1
    2. 0.66:1
    3. 0.55:1
    4. 0.53:1
    Pls let me know if I am wrong 😕

  • @prabalgupta4192
    @prabalgupta4192 Рік тому +5

    Sir make video for attempt paper ? Time management.

  • @dynamolive5373
    @dynamolive5373 Рік тому +2

    33:22 ANS =[1:2] DEBT TO EQUITY RATIO ....

  • @PayalJha-lm3yr
    @PayalJha-lm3yr Рік тому +9

    Sir Koi koi chapter aap achcha padhte Hain to koi koi Sunil panda sir

  • @sumalatham9749
    @sumalatham9749 6 місяців тому +3

    While calculating total assets to debt ratio @15.47 why didn't you consider Reserves and surplus for balance sheet total then it would be 2950,000

    • @premagarwal2080
      @premagarwal2080 2 дні тому +1

      Because it is included in share holders fun

  • @pintubhadani2167
    @pintubhadani2167 Рік тому +3

    Sir profitability ratio ka video nhi banaye kya

  • @ompandey5573
    @ompandey5573 Рік тому +4

    Sir bst ka capital leverage waala numerical karwa dijiye please 🙏🙏🙏

  • @pritambhattacharjee299
    @pritambhattacharjee299 Рік тому +30

    Sir get well soon... You are an important asset for us..... Inspite of your severe health you taught very well... 100% concept clarity

  • @purvisingh4236
    @purvisingh4236 8 місяців тому +2

    sir aren't we suppose to add reserves and surplus with shareholders fund ??

    • @rashmisingh7563
      @rashmisingh7563 8 місяців тому +1

      Share holder funds is the main head i.e reserves were already added in share holder funds.
      Let's suppose if it's was only share capital then you would have added reserves and surplus coz share capital+ reserves and surplus= share holder funds

  • @sudershandasmanikpuri2868
    @sudershandasmanikpuri2868 Рік тому +7

    Sir Answer for intrest coverage ratio is 2.66 : 1
    Thanks for your support ✌🏻

  • @sitagupta9985
    @sitagupta9985 Рік тому +6

    Jai shree ram guru ji 🚩

  • @awaisahamadkhan473
    @awaisahamadkhan473 7 місяців тому +3

    8:40 I know sir ki tabiyat thik ho Chuki hogi but still sir you are the only angel that helped me during my school time and even you are helping me now in my college thank you soo much sir ❤

  • @ishitar2148
    @ishitar2148 9 місяців тому +3

    Sir you are the best teacher of commerce

  • @shivamdixit1318
    @shivamdixit1318 Рік тому +7

    1. QUESTION
    ANS = 0.75:1.
    2. QUESTION
    ANS = 0.86:1.
    3. QUESTION
    ANS = 1.8:1.[CAP EMPLOYED WITH LIABILTY APPROACH]
    4. QUESTION
    ANS = 1.8:1.
    DEBT TO CAPITAL EMPLOYED LAST 4 QUESTIONS ANSWER.
    AM I CORRECT CAN SOMEONE PLEASE TELL ME 😅😅😅😅
    PLEASE TELL ME SIR IF I HAVE DONE MISTAKE..

  • @Piyadhanka
    @Piyadhanka Рік тому +4

    Sir ka face hee esa ki padhne ki ichha apne aap ho jati h 😸❤❤
    Thank you so much sir 😊
    Ye fool apke liye 👉🌹✨or sch me kbhi apse milne ka mouka mila to jarur milungi 🌈

  • @nomunomu4717
    @nomunomu4717 6 днів тому +1

    Sir plz clean page me banaya karye n ise confusion hota h 😅

  • @Clear_Study
    @Clear_Study Рік тому +15

    Sir 15:53 , Shareholder funds also included the reserves and surplus i.e. 2,50,00/-

    • @YOP69
      @YOP69 Рік тому +1

      No bro

    • @garvsekhaohinduhai
      @garvsekhaohinduhai 3 місяці тому +1

      ​@@YOP69Why bro

    • @PoorviGarg-k6z
      @PoorviGarg-k6z Місяць тому +1

      Shareholder fund Mai share capital+reserve & surplus+ profit include hota h
      Agar is question mein share holder fund ki jagah share capital hota then isme reserve and surplus add ho jata

    • @anitasuthar2602
      @anitasuthar2602 Місяць тому +1

      Total debt = short term borrowing (current liabilities)+ long term borrowing (non current liabilities ).
      From liabilities side =shareholders fund+current liabilities+non current liabilities =total liabilities.
      We know total assets=total liabilities
      Here we have total debt
      We we deduct current liabilities we got non current liabilities. No need to add reserve and surplus because they all ready included in shareholder fund 16:13

  • @Prernarajput61
    @Prernarajput61 8 місяців тому +1

    Sir i have one doubt
    Sir vo first question me aapka debt 48,00,000 kaise aaya ??
    Sir please tell

  • @SandeepKaur-ld1oh
    @SandeepKaur-ld1oh 21 день тому +1

    Agar tax ki percentage na di ho or value di ho to 100 se minus kaise hoga

  • @Sahil-ri4jt
    @Sahil-ri4jt Рік тому +6

    Homework:
    Int. Cov. Ratio: 2.66 times
    Debt to capital employed ratio:
    1) 0.75:1
    2) 0.86:1
    3) 0.57:1
    4)0.54:1

    • @beastgamer6220
      @beastgamer6220 Рік тому +1

      Correct

    • @mehtabguron0425
      @mehtabguron0425 Рік тому +1

      No your 2nd answer wrong. 0.66

    • @harshitjain3012
      @harshitjain3012 Рік тому +2

      ​@@mehtabguron0425 bro, debt to capital employed ke answers :-
      1) 0.75:1
      2) 0.67:1
      3) 0.60:1
      4) 0.06:1
      Am I ri8 ??

    • @mehtabguron0425
      @mehtabguron0425 Рік тому

      @@harshitjain3012 No bro your 3rd and 4th answer is wrong

    • @mehtabguron0425
      @mehtabguron0425 Рік тому

      @@harshitjain3012 3) is 0.57:1 and. 0.54:1 is 4th answer

  • @Mehra2005
    @Mehra2005 11 місяців тому +2

    अकाउंट का बादशाह 👑👑👑👑👑

    • @Mehra2005
      @Mehra2005 11 місяців тому

      अकाउंट का बादशाह 👑👑👑👑👑❣️👑👑👑👑

    • @Mehra2005
      @Mehra2005 11 місяців тому

      अकाउंट का बादशाह ❤👑👑👑👑👑

    • @AnjuNain-bx9jp
      @AnjuNain-bx9jp 10 місяців тому +1

      Commerce ka badshah.🎉❤

  • @yachna_kapoor
    @yachna_kapoor Рік тому +6

    I was waiting for this video since morning thankyou sir 🥺♥️

  • @Samgaming-i9b
    @Samgaming-i9b 9 місяців тому +3

    Subh ppr h or m coment krra khi like aw gye to😅😅

  • @maheshsaini6762
    @maheshsaini6762 9 місяців тому +1

    Sir have a doubt
    In question 3 current assets = 2950000
    In place of 2700000 kyoki reserve and surplus include nahi Kiya b/sheet mein

    • @hemlatachouhan5896
      @hemlatachouhan5896 8 місяців тому

      Yee meko bhi laga tha per dono shareholders fund me he aata hai isliye nahi liya

  • @navneetmomi6223
    @navneetmomi6223 Рік тому +9

    Sir u are so amazing teacher but for us u are our big bro 😎 . U wake late night for us only because u take tension. I never seen teacher like uh.. Hmm aapka kitna bi thanks krle aapke hardwork ke aage bhot kmm hai.

  • @anshuinder5174
    @anshuinder5174 4 місяці тому +5

    Batch 2024-25

  • @soumyajitacharya3383
    @soumyajitacharya3383 Рік тому +1

    Q2. There is a confusion...
    Total Asset will be-- 2950000 (Reserve will be added)
    Pls anyone clear my confusion why sir not added the Reserve and surplus.

    • @jyoti5792
      @jyoti5792 Рік тому

      Ya same problem
      Please clear this!

    • @jai_Bajrangbali172
      @jai_Bajrangbali172 Рік тому

      Give the timestamp

    • @harshithag4887
      @harshithag4887 Рік тому +1

      Because reserves and surplus are already included in shareholders funds
      If it has given share capital we should have added reserves and surplus to find shareholders funds

  • @Ankush-gj5hg
    @Ankush-gj5hg Рік тому +5

    U r the best teacher in the world ✍️💪🏻💪🏻👍👍

  • @debasriff0930
    @debasriff0930 Рік тому +10

    You are the best teacher in commerce department☺️❤️

  • @jiyaverma2921
    @jiyaverma2921 Рік тому +15

    I'm really thankful to you sir , you have been supporting me with my grades from past a year 😊

  • @sauravsuman3788
    @sauravsuman3788 Рік тому +1

    Sir ap jaise questions karwa rhe ho waise he related questions board mein aayenge na🥺?

  • @dynamolive5373
    @dynamolive5373 Рік тому +1

    33:27 ANS =[0.41:1] DEBT TO EQUITY RATIO ....

  • @Aditya_singh30
    @Aditya_singh30 Рік тому +1

    Sir board Mai questions kaise aayenge uspar video banaiye

  • @dynamolive5373
    @dynamolive5373 Рік тому +1

    33:25 ANS =[0.666:1] DEBT TO EQUITY RATIO ....

  • @Divyansh_Srivastava
    @Divyansh_Srivastava Рік тому +3

    Interest coverage ratio = 2.7 times
    Debt to equity ratio:-
    1 = 0.54:1
    2 = 0.5:1
    3 = 0.37:1
    4 = 0.75:1

    • @beastgamer6220
      @beastgamer6220 Рік тому

      Your 2 and 3 is wrong

    • @harshitjain3012
      @harshitjain3012 Рік тому +2

      ​@@beastgamer6220 bro...
      Debt to capital employed ratio...last 4 answers...!!!
      1) 0.75:1
      2) 0.67:1
      3) 0.60:1
      4) 0.069:1...
      Am I ri8 ??? If not, den plz can u help me out ???

  • @piukohar1823
    @piukohar1823 Рік тому +10

    Thank you for teaching us even in such bad health conditions❤ It means a lottt

  • @ashishrana5846
    @ashishrana5846 Рік тому +28

    I'm unable to express how to say thanks to you sir 💟 you are doing a lot of efforts for us.Thankyou so much sir for such an amazing quality content ❤️✨ You are doing very good job for all the students🫶 Thankyou very much sir ❣️
    We all wish that you will have more and more success ahead✨✨

  • @abusufiyan9806
    @abusufiyan9806 Рік тому +7

    Thank you soo much sir❣️.
    Only because of you, last year i could able to complete my BST nd Accountancy syllabus..nd i got a very good mark in Class 12 board exam.

  • @S.S_Movies-Youtube
    @S.S_Movies-Youtube Рік тому +2

    Sir pls turnover and profitability ratio ki video bhi bna dijiye🙏

  • @dhairyakulshrestha1437
    @dhairyakulshrestha1437 2 місяці тому +1

    Sir ek prblm horhi h ki sir isc ki book main meri
    DEBT TO TOTAL ASSETS KA FORMULA= DEBT/TOTAL ASSETS diya h

  • @rohitkilka12
    @rohitkilka12 Рік тому +5

    sir please entrepreneurship ki video dal do it iss very helpful for uss please iss I request too you from my deep heart🙏🙏🙏🙏

  • @dhrittiadlakha3462
    @dhrittiadlakha3462 Рік тому +6

    the way he puts in efforts with all the dedication appreciable !!!!

  • @jyotibisht2988
    @jyotibisht2988 Рік тому +3

    Sir you help many commerce students more then any teacher in internet, i have studied my 11th and 12th form you and you are great sir 💜

  • @sarthakkapoor488
    @sarthakkapoor488 Рік тому +2

    sir , aapne total asset to debt ratio ka question no 2 ma shareholder fund ma reserves & surplus add nhi kiya direct shareholder fund la liya why ?

  • @Vaibhav_ps9
    @Vaibhav_ps9 Рік тому +9

    Best Commerce Teacher 😍💙

  • @kushkumar7387
    @kushkumar7387 8 місяців тому

    Q no. 3 ke reserves and surplus shareholder fund me plus nhi honge kya sir ??

  • @sucessmotive-x5j
    @sucessmotive-x5j Рік тому +1

    God gifted
    HMAARE GURUJII🙏🙏

  • @konheyeh
    @konheyeh Рік тому +2

    Best man the blood of commerce stream

  • @ankeshyadav3445
    @ankeshyadav3445 Рік тому +1

    question - If company decide to issue of debenture up 10 lakh rest everything will be same what will be the impact ans- 2.66:1

  • @legendgaming-hw9ty
    @legendgaming-hw9ty Рік тому +1

    1st like rajat sir bohot motivation milta hai aapse

  • @anushkachaudhary7695
    @anushkachaudhary7695 Рік тому +1

    Sir.......🥺🥺🥺 I'm requesting you please sir.......... entrepreneurship ki 1 or 2nd chapter bhi explain krdo please sir......... 15 February ko exam hai..😭😭 baaki saari apki purani videos se kr liye...... bss 1 aur 2 aur kra do sir please....😭 kisi ki video se kuch smj nhi aaraha hai...... jo apne last year padhaye the wo saare chapter kr liye hai... please sir bss chapter 1 or 2 krdo.... jo aap smjate ho wo bilkul aache se smj aata hai...❤️💕

  • @NishantShukla76
    @NishantShukla76 Рік тому +6

    Thank you sir
    For hardwork every students

  • @Panav9
    @Panav9 10 місяців тому

    Itna bada chapter itne achse sikha diya apne love you sir ❤

  • @sweetychandelwar8590
    @sweetychandelwar8590 Рік тому +1

    Motivation mtlb rajat sir 🙏🤞♥️

  • @Edits_pxr
    @Edits_pxr Рік тому +6

    Thankyou so much sir for your support
    🎯❤️🔥🥹

  • @ShibaTirkey-qs3rz
    @ShibaTirkey-qs3rz Рік тому +1

    You are best teacher in commerce department 🏬

  • @HoneySadana
    @HoneySadana 6 днів тому

    Sir you are the best aap na hota to mai kuch bhi nahi kar pati

  • @MohammadArman-r2f
    @MohammadArman-r2f Місяць тому

    1st answer is - 0.55
    2nd answer is - 0.56
    3rd answer is - 0.67
    4th answer is - 0.75
    And interest coverage ratio answer is 2.67 times.❤❤❤❤

  • @ramdas6846
    @ramdas6846 Рік тому +1

    Thanks sir, mujhe sarra smaj aa gya, me iss barr full marks lauga

  • @ajeducation1308
    @ajeducation1308 Рік тому +1

    30:22 answer interest coverage ratio is 2.667 times

  • @sangeeth_priya28
    @sangeeth_priya28 Рік тому +7

    we your students are sure that your hard work would surely pay off in our exam papers and reflect in our marks sir.. 💯💯thank you so much sir..❤ for your such a hard works for us..❤ take care of your health sir..💯we will sure do well in our exams sir.. all the best for your great successes ahead..😊

  • @kunalrajput7395
    @kunalrajput7395 Рік тому +2

    Nbit 1600000
    Intrest. 600000
    NBT. 1000000
    Tax. 400000
    ----------------
    EAT 600000
    -------------------
    ICR =. 1600000
    ---------------
    600000
    ANS 2.66 TIMES

  • @vishalmalviya5411
    @vishalmalviya5411 Рік тому +1

    sir yeh digital board pr cartoons bahut bachoo Wala feel de rhe hai, serious nahi Hua ja raha hai
    I hope you definitely look into this problem, and no doubt for us you are the best teacher

  • @cat89665
    @cat89665 Рік тому +1

    Sir 2.66:1 times answer . If we issue Deb.

  • @skfaizanraza3991
    @skfaizanraza3991 5 місяців тому

    16:01 sir ap ne yaha reserve and surplus ko q nhi kiya balance sheet ke liability side mein toh SHF+Reserves+Total debt aate haina???

  • @parasrai5105
    @parasrai5105 Рік тому

    Sir capital adjustment ki vedio ni h kya admission of a partner ki

  • @mohdfarhan8724
    @mohdfarhan8724 Рік тому +1

    1 answer is 1:1
    2 answer is 0.55:1
    3 answer is 2.6:1
    4 answer is 0.55:1

  • @Madara--uchiha
    @Madara--uchiha 7 днів тому +2

    Apne reserve add nahi kiye 16:30

    • @Kkquickfact
      @Kkquickfact 4 години тому

      Reserve & surplus also included in Shareholders fund

  • @gauravramnani6251
    @gauravramnani6251 Рік тому

    Sunil panda Sir🛐 rajat Arora sir🛐 both are lord🛐

  • @garimachaudhary7041
    @garimachaudhary7041 11 місяців тому

    Accountancy made easy by Rajat Arora sir

  • @helpinghandsforcommerce8828

    Thnk you sir from the core of my ❤❤❤ 💕heart thnk u-3 agr aap ni hote to to mera shtaynaash tha bcoz mai coaching ni krta sirf aapki vdo se hi pdhta hu.

  • @priyagaur344
    @priyagaur344 Рік тому +1

    Sir don't we calculate the proprietary ratio in percentage?

    • @PoojaSoni-rd4ms
      @PoojaSoni-rd4ms Рік тому

      Percentage main bhi kar sakte hai or pure ratio main bhi dono hi sahi hai I think

  • @Suffiyan-zo1lx
    @Suffiyan-zo1lx 6 днів тому

    Sir aap bht acha samjhate ho thank you sir ❤😊

  • @jasseditz7
    @jasseditz7 Рік тому

    Sir ye ratio jo newly added he pseb me bhi h kya

  • @natureismyonlylove
    @natureismyonlylove Рік тому

    Sir Rural development ka new video kab aayega

  • @piscesnotprincess703
    @piscesnotprincess703 Рік тому +1

    Sir, in book there is Equity by Capital employed for property rstio. Which one to use and en?

  • @aromathearmygirl3669
    @aromathearmygirl3669 Рік тому

    Sir the answer of issues of debentures of ICR is 2.66:1

  • @madhurjain826
    @madhurjain826 Рік тому +4

    You are the best sir 💟💟💟💟💟💟💟💟

  • @jyotiroy3370
    @jyotiroy3370 Рік тому +5

    Thank you for being a part of our students life 😊

  • @debasriff0930
    @debasriff0930 Рік тому +8

    Sir, I have benefited a lot from your videos. thank you sir ☺️☺️

  • @personality1061
    @personality1061 Рік тому +1

    0.67:1 is calculated debt to capital employed , by question proprietary ratio

  • @singapore5063
    @singapore5063 Рік тому

    sir ap bahut accha padhata ho.....isilia sir please ap PHE ka new syllabus ka new video bana do sir,11 ko exam h.....many student are waiting for you new phe video

  • @Krisgupta513
    @Krisgupta513 Рік тому +1

    sir 11 class ka bhi rctification nahi hua abhi

  • @rishab942
    @rishab942 Рік тому

    Sir balance sheet banani h answer me ya rough me bnani h

  • @dorelalyadav5850
    @dorelalyadav5850 Рік тому

    Sir q2 me st of profit and loss me loss tha aapne add kyu kiya

  • @ArchanaKumari-pz6zr
    @ArchanaKumari-pz6zr 9 місяців тому

    Nice teacher, your way of teaching makes the concept clear