[Music] Hello, dear users of the account collection on Yob, I am Behnam Rajabi, the instructor of the children's introductory accounting course. In the last meeting, we discussed the topic of temporary account and permanent account together. Accounts that are permanent are temporary. I came to explain this to you so that you can have an idea about this issue. If you have not seen the previous session, I suggest that you go back and watch the previous session, but this session is in the fourth part of the third season in This is the third part of the chapter, and today's topic is the nature of the subject, the nature of the debtor and the creditor, children. I must say that the topic of this session is a very, very, very important topic, and maybe if we want to learn accounting, you should arrange the topic of the nature of the teaching chapters in order of importance. The nature of the debtor and the nature of the creditor are really among the top 5 topics, the 5 main topics that every accountant must master in order to really be able to work in the field of accounting in the field of accounting. Well, in general, when I was preparing this course, when I was preparing the PowerPoint show, one thing that I always kept in my mind was to really simplify your expression, try to tell the users very simply, for example, what is this, what is that, what is that, and so far I have really tried, that is, maybe if you see some places I talk a lot, sometimes I explain too much, the reason is that I like to tell a series of stories first, and then, for example, explain the logic, so that you can understand what this really is, about the nature of the work, and I was really annoyed. I mean, I made PowerPoint more than three or four times, I saw that it didn't help, I deleted it, I started from the beginning, I made it again, and I still didn't really reach the point where I was completely satisfied. But anyway, I said, let it go, let's go ahead and see what happens, guys, the nature of the creditor's work, I'm telling you this now that I have it, I think you're a little afraid of what this is, it's not a special issue, but I see it as a skill issue, that is, an issue that You will learn it over time, maybe in the first two or three months of university, when I learned this topic, I was shooting, that is, before that, I did not know what it was at all. Help me, I practiced a bit. I solved an example. I understood that sir, this is the story, so don't stress. One thing. A skill like, for example, a special sport that we start, like for example, driving, which is very difficult at first, but my help, when we do it, we reach an unconsciousness, our mind unconsciously decides by itself, bites the gear first, takes a collage, and in this way, give the nature of your work. You will learn more, try to learn theory in this session, but in practice, it will help your mind to get used to using it, and now I will talk a little less, let's go to my topic. And I studied the experimental field , and I did not intend to enter the accounting field at all, but due to the events that happened now, I graduated from high school and entered the university for the accounting field. One negative thing that existed here was that when I entered the university I actually started the activity of accounting, I taught accounting. I was really zero. There were a bunch of kids who, well, they were high school graduates. In high school, I wasn't a good student, I only studied the subjects I was interested in, I didn't study the rest, and my grades weren't very interesting, I wasn't too bad, of course, I mean, for example, I was 15, but I wasn't a good student. I had a very poor start. I went to university in Azad University, Tehran branch, the center branch of the Accounting Faculty, at that time, it was located on Ingalab Street, Pich Shemron. Now we have nothing to do. I came from high school to university in the same university that you see in this picture. I started studying accounting and the memories I want to tell you about my first session of the accounting principles course in this university. On the bench, the children were waiting for the teacher. Then, for example, I think he came to the class for a few minutes . An introduction and an introduction of himself After this was over, the teacher started teaching very quickly and started the accounting lesson. I forgot to write the accounting equation on the board. Hello guys, in the first session of this equation, we have an account. This section is our assets, this section is our debt, this section is my capital. And the accounting equation is this, its characteristic is this, and this is how he started the lesson with us, and it was interesting that I had come from high school and had no idea what accounting was, and I was not so much in the study phase that I wanted to pursue it. I didn't understand anything about accounting and it was very dumb for me. Now it was interesting. The professor sat down and explained to us that I don't know what the equation is. Then he came and said about the debtor and the creditor. He said that he came and told him that this debtor is this account. He didn't have the principles that he wanted to teach us, and I'm complaining a lot about this right now, and it's sad for me how much time I wasted in the university with some professors . But, in my opinion, some professors are really not qualified to teach, and unfortunately they are teaching in universities. In my opinion, a professor who has not fully understood the subject should come to teach and the result will be the same, that is, if a person really wants to teach, for example, the subject of accounting. Bekne really must have understood this issue, but for example, our professor had a job in a collection and had limited access, he was doing accounting activities at his own level . A person who has only seen a small window of accounting expected to see the entire perspective of accounting and come to teach it, especially the principles of accounting, which is a very, very important lesson, so far, when I have prepared these sessions for you, all the topics The principles of accounting are unique and really important, that is, your start in the field of accounting is very important, your Python knowledge must be very strong so that you can continue, otherwise you will get stuck in the future, that's why I am really very sensitive about this course, now we have nothing to do, the professor sat down and explained to us, sir This is the job , this is the job, and he started to write some documents, and I really expected at that time that I, who have no idea about accounting, would come and tell us a little about accounting. What are your career prospects ? Debtor and creditor, and this is where I was very complaining about why he didn't tell us this. Later, when I went to work as an accountant, and I was going over that memory in my mind, I saw that if I really want to teach accounting one day. I don't do this like my teacher because it really made me fall behind. Maybe if a better teacher came and taught us this, I would have come a long way. In the accounting discussion, I would have come a long way. For example, I would have come a few years ahead . Let me also tell you that after he came, he taught us a book. You can see the picture of this book. You can see the thickness of this book. He introduced it to us as a book that we should read in the first semester of accounting principles . 101 accounting organization, I would like to question this book. It is a very good book, but does it really have accounting principles at the level of a one-semester student? In my opinion, no, there is a much simpler book that you can start from . He made the topics clear and explained. I myself used that book a lot even in preparing this course, but I wanted to tell you this for my friends who are watching this course and did not study at university or, for example, dropped out and decided to study accounting again . There is a deficiency in their minds that no matter how much I sit down and study at the university, I didn't study or learn anything, guys, now that I have complained about the professor and the way he teaches, I personally was not a good student, and after we went further, he was a very good professor. They came together and now the continuation of the principles and I don't know how to explain the industry. I was really not very good at school . I can study, but I can't Later, when I went to work and learned accounting at work, I came back and read accounting books again, and then I understood better. Keep going and help me progress and I want to tell you that you don't need to study at the university, you have a major in accounting, it's a skill, and maybe you can learn 10-20 what you really need in the university, it's a job that's 80. 90, you should study accounting, my words do not mean that I don't want to question the university and I don't want to question the great professors who teach in the university, they really help you a lot, but friends who didn't go, don't stress at all You don't have any particular deficiency, you can make up for it with your own efforts. Well, I wanted to tell you this memory and give you a bit of encouragement, as the topic of this meeting is the nature of debtors and debtors, and maybe this topic is one of the topics that were discussed in the video in the university. Training Now, you cannot understand my training video or someone else 's very good one, and you need to actually learn on the job, but now, for example, you will learn this better by going through the exercises you do or going to work, although I promise you that as long as I can solve it with an example and explain it to you in simple language so that you can understand the issue of the nature of the debtor and creditor of the children. We have two characteristics. The first characteristic is the nature of the debtor . We had an account, the account of the account group is the total of the total accounts, the total of the accounts is under the account group, both at the level of the total account and at the level of the specific account, we have a feature called debtor and creditor, like this feature, debtor, creditor is a feature specific to that account, what does feature mean, for example When you use me as an example, for example, Behnam Rajabi is a good teacher, or give a teacher, is he a bad teacher, or is he a good teacher, for example, does he teach accounting well or not? This being good and bad is a characteristic for me, although maybe I can improve this characteristic in myself and become better than a teacher. I would like to become a good teacher, but in any case, it is a characteristic that has stuck with me, for example, when we see a tomato plant, it is a vegetable, and when we see a tomato, its characteristic color is red, when we see eating vegetables, its characteristic color is green, and here we are. We have a parameter called the color that belongs to each plant, and for example, green tomato is a red edible vegetable that we use . That's how I eat greens, when they say it's green and we saw the color and accepted it that we call this color green. In the first step, I want to invite you to just accept this nature, that is, when we talk about the account group. For example, if I want to tell you, for example, we We have an account called current assets. The characteristics and nature of current assets, such as the fact that the tomato is red, has a different nature, or, for example, equity has a different nature. If I want to give you an example, for example, cash and bank balances, etc. It has the same nature as accounts payable. If I want to say what it is, for example, current assets are like a red tomato, its nature is debt. Equity is like a red tomato. Now this is an example. Our account group does not have only these two, we also have another account group. But for example, for example, one of these two is a debit, the other is a working balance, or, for example, cash and bank balance, which is a total account under the category of current assets, which is above, sales debit, working balance, fund balance, debit account payable, working balance, well, Mr. Rajabi, I have now accepted that current assets that the debtor is like the color of a red tomato, I accepted this, ok, I accepted this without any reason or logic at all, but the question of the characteristics of the debtor and the work, what is the point of us wanting to learn this, let's have a definition of accounting again I want to tell you very briefly and briefly, not like the previous ones , which were too long and I don't know what it was. How many stages does accounting consist of? The first stage is the identification of financial events. Can you have three main steps in your account? Now these are identified as the steps of the reset term, for example, we can identify, record, archive, report, archive. The main stage can be said to be these three stages. If we want to look at the registration stage , then we must first identify the event and then register it. I have repeated this, sir, let's register, let's register, but one important thing, if we are going to register the financial events. To register, we have to register this in a specific framework, that is, what is your framework, for example, we learned in the last two sessions that we have something called account types, such as account group, account, total account, and when we want to register an event, we analyze it and in This framework and subset of these accounts, we register our event, we have another thing called the framework of debtors and creditors, children, this is a set of rules, such as driving, when you are driving, it says, for example, that you go faster than 990 km on the highway 90, and we accept it. And the tableau is saying this for a reason. This is the reason. It is a law, a contract that was signed a long time ago, before we even came into being, called the characteristics of debtor and creditor. In this session, I will teach you, in fact, if we want to record an event and the second stage of accounting, we must know the accounting framework . Let me explain , then let's go to the debtor and creditor of the account . T is a basic form of recording the financial event related to an account, which because it has a simple icon, it is easy to understand for those who want to see it, that is, what a simple icon it has, imagine a shape in the shape of a T, that's why they call it a T account, because it looks like a T. In English, imagine a mino account with the name, for example, payable balance, payable balance, it is placed above it, then there is a feature called the debtor, and it is used . What's the point of keeping it in the corner of your mind, that is, keep that file open in your brain so that I can explain it to you, but I wanted to say this first, then let's go to the nature, I want to explain to you the nature of the debtor, guys, let's go to the list of account groups, account groups, what is the first level of accounts that we have in accounting was first the account group, then the total account, then the main account, then the detail account, but the account group itself, which is our main level and our largest level, has several models: current assets, non-current liabilities, current liabilities, non-current liabilities, equity, sales, and total income. Goods sold, expenses, other expenses and income. Well, first of all, I told you that in the first slide of this PowerPoint, each group of accounts has its own nature, and we are going to accept it like the tomato is red. I want to tell you its nature because the number is small. Now you should know that it is not bad that current assets, for example, are debtor in nature, non-current in the nature of banks, they are debtors, sorry, current and non-current debt are both creditors, equity, sales, and income, cost, debtor, expenses, debtors, other expenses and income are two things because It has both expense accounts and income debits or accounts payable. Now this later has a point, for example, we usually write this without nature so that its subcategories take nature, but we wanted to explain the nature of the debtor and what happens when an account becomes debited. For that account, the final balance of that account is always zero or debit, what does it mean, for example, if a tomato is red, or that tomato is red, or if it has a dark color, don't let it go. This was not a good example, let it go. The balance of a debit account means that the final balance is either zero or debit, the nature of that account is debit. The second feature is that if an event occurs that causes an increase in that account, because its nature is debit, the debit portion will increase. Buying a refrigerator , remember, the refrigerator would cause our non-current assets to go up or our current assets to go up at all. If the current assets want to increase, we will no longer come to shoot a flash and say, 1000 tomans went up, we will come . We will show you, did you understand, that means current assets, because they are debtors , when they increase, they become debtors. On the contrary, the debt is high. He says that if an event occurs that causes a decrease in that account, because it is a debtor in nature, the credit portion of its work will increase. This is another interesting thing. Let's have another review. From this discussion, he says that if an account is in the nature of a debtor, three characteristics will happen to it. The final item is either zero or debit. If it increases, it becomes a debit. If it decreases, it becomes a credit . The current asset account is this menu. I want to solve a few examples. The first event says that a bank account was opened with the amount of 200 thousand Rials. The second event says that the amount of 50 thousand Rials was withdrawn from the account. The second event actually says that it was withdrawn. We have nothing to do with the reason. Now, if there were no laws and we wanted to register this event as accountants, every accountant would register himself. For example, the accountant would come and withdraw 200,000 rials from the bank . Why is it the other way around? Imagine that you deposit 200,000 Rials, deposit 200,000 Rials into the bank. I don't know. The increase in the bank is written here as a decrease, but it was written incorrectly. 200,000 Rials were entered into the bank. Now, for example, if this was spent, it would have been spent, which means that every account you have will come in a certain way. 200,000 Rials were paid for the purchase of goods, even someone comes and writes this literally, 200,000 Rials were paid for, for example, so-and-so, well, this is a very wrong method, that is, we will not get anywhere with this method, if any person is supposed to come and record an event. It doesn't help. It really doesn't have any reason for us to use the accounting system. The reason for these rules is that we are subject to a series of rules that make the accounting system a mess . We will create a T account for the balance of our bank account, we will enter debtor and creditor, and we will register our event in accordance with the rules of debtor and creditor. The first event says that a bank account was opened with the amount of 200 thousand Rials. See rule number one above, written in rule number D. If there is an increase, the account will be debited, the account will be opened with a certain amount, then another increase will be made, then we will take 200 thousand Rials to the debtor, the second event will say that 50 thousand Rials were withdrawn from the account, 50 thousand Rials will be reduced by law number E, the reduction will become a creditor, so here we have written the bank account. And in fact, I will check this law for you. Law No. What did it say? It said that the final balance is always debit or zero. Well, here we have a section of 200,000 Rials and a credit section of 50,000 Rials. We have nothing to do with that account. If 200,000 If we have 50,000 Rials , subtract 50,000 Rials from it, how much is left ? 1000 Rials were withdrawn, and the debtor still owes 150,000 Rials. In order to be positive, I would like to say one thing in parentheses. When I was in university , I was very confused about the name of the debtor and the creditor. Or so and so, I was wrong about him owing me, if this is a separate issue, the debtor and the creditor of the children, the characteristics, the nature, which I don't know now, 100 years ago, 50 years ago, 200 years ago, they decided to name it like this, and I think they could. It would be much better to name them so that we don't get confused, that is, instead of debtor and creditor, it would be much better if they wrote, for example, green and red, and the name has nothing to do with the concept of debt, and it is an independent noun, which is now our luck, it is like giving someone a milk envelope that we We are eating a lion in the forest. We write them exactly the same, but they are different. I wanted to make this clear to you right now so that you don't get confused. Now in this same account, we write it as a debtor, because the nature of the balance of the bank account is that it is positive. We show its existence , and the final balance is always zero and the debtor, this issue was also observed here, of course , for example, I want to show you this, the definition of a debtor means that if an account is a debtor, the events that happen are very simple, this is what the nature of the creditor looks like. There was a list of our account groups, for example, the current liabilities account group is creditor in nature, and if an account is closed, 3 things happen, exactly like the previous one, but on the contrary, one is that the final balance of that account is always zero or closed, if the account is positive, it says that if an event If something happens that causes an increase in our debts or any account that is in the nature of a working account, because its nature and type is a working account, the working part of the account will increase, and if there is an event that causes a decrease in that account, because its nature is a working account, the working part of the account will increase, on the contrary. Is it okay? I will write to you here again like before and the example is let's go together . The example is accounts payable. Accounts payable is an account that shows our debts to different people. Our debt increased, the second event was 200,000 Rials of the debt we had paid, we draw a T account for it again, we put the account payable on top, debtor, creditor, debtor, always right, creditor, always left, the first event says that we owe 45,000 Rials to the supplier because of the nature of Accounts Payable, Law No. D on p. If there is an increase in the Accounts Payable, then we will take it to the Accounts Payable Account. Our debts have increased. Event No. D: 200,000 Rials have been paid from the debt. Law No. E says that if it decreases, it becomes a creditor. So we take it as a debtor, so we take it to the debtor section , and now if we want to tell the result, we owed 45,450,000 Rials, we paid 2,000 Rials, in fact, we still owe 250,000 Rials. And the final balance and we write the balance of our work, this is the number one rule that says the final balance is always zero or the work is closed. For now, I will not explain more to you in this meeting. I will solve another example for you, but guys, I was really confused about this meeting. How can I teach it to you? I hope that I have been able to convey the golden and important points to you, but if you are confused now and do not understand what exactly it is, I suggest you watch this episode again or wait, wait, with the example of this The topic is in place. Actually, I have something to create variety in your eyes and when you are looking at the PowerPoint, don't look at a simple page. I will make an old notebook, it will give you a feeling of a notebook, maybe you will be able to communicate the exercises better with it, I don't know how much you like this, but I had a lot of fun with this plan and it was cool, he says to me exercise number one, which actually we have an exercise in general, he says that Majid On 8/9/1402 , there were a number of financial events in the store's bank account, identify them separately and register them in the T-Bank account, guys, we have an account called a bank account, if we want to show it as a T, then we will draw a T and put it up We define the bank account of Badr Karsan, and then we come item by item. A bank account is an account that is a sub -set of a monthly account, a sub-set of the total cash balance and a bank account, a sub-set of current assets, and what is the type of current assets ? What does it mean if it increases, it becomes a debtor, so example one says Saman Bank account was opened with the amount of one million and 200 thousand Rials, which means that Bastan became a debtor. It has been paid, which means that it has decreased, which means that it has become a creditor. The amount of 500,000 snab fees has been paid, which means that it has decreased, which means that it has been paid. The amount of 800,000 Rials demanded from the customer has been received. My bank is gone, so it has decreased, it 's working, now we draw a line to know how much my bank balance is, we calculate the final balance and write it down. In fact, the debit balance of our account is 1 million 21 thousand Rials, which I hope I have calculated correctly. Well, this is from the relevant part. I hope that I have been able to open the topic and explain it well, although it is not finished in the next episodes, we will definitely come back to this topic. I am watching the time of this meeting . Guys, in the next session, we are going to talk about accounting coding. The next session is very important because accounting coding is the part that connects all the points related to this chapter. I told you about the types of accounts, the permanent and temporary nature of debtors and The creditor and all this can be summed up in something called coding, and this is a general rule that includes all these rules, so don't miss this meeting and the next one, because this season, everything is going to be very operational. Semester will explain this to you Thank you very much for watching this video till the end. If you like this video , please follow us on YouTube, which is the first place where new videos are published. Please give it a try and don't forget to comment. Your opinion is really encouraging to know that you personally liked the videos. What are your points of view, what are the weaknesses of the video? It will all be clear from your comments. Your comment is really valuable. I will leave your next video to God, may God protect you