2 July Accounting
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ACCOUNTING (FUNDAMENTALS) Dr. T.K. Jain. AFTERSCHOOOL Centre for social entrepreneurship Bikaner M: 9414430763 [email protected] www.afterschool.tk www.afterschoool.tk
WHAT ARE THE 3 FUNDAMENTAL ASSUMPTIONS?
GOING CONCERN CONSISTENCY ACCRUAL
www.afterschoool.tk
YOU HAVE TO KEEP SAME METHOD OF DEPRECIATION YEAR AFTER YEAR, WHY?
BASED ON CONSISTENCY ASSUMPTION.
www.afterschoool.tk
WHAT IS THE APEX BODY ON ACCOUNTING IN USA?
AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (THIS IS INSTITUTION) ITS BODIES ARE AS UNDER: ACCOUNTING PRINCIPLES BOARD AND OTHER BODIES.
www.afterschoool.tk
WHAT IS ACCOUNTING CYCLE?
ALL THE STEPS FROM MAKING FIRST ENTRY (ORIGINAL ENTRY) AND RECORDING THE TRANSACTION TO PREPARATION OF FINAL ACCOUNTS. THERE ARE 4 STEPS: 1. RECORD IN BOOKS OF ORIGINAL ENTRY. 2. POST IN LEDGER 3. PREPARE TRIAL BALANCE 4. PREPARE FINAL ACCOUNTS www.afterschoool.tk
WHO ARE INTERNAL USERS OF INFORMATION?
BOARD OF DIRECTORS MANAGERS EMPLOYEES PARTNERS OFFICERS
www.afterschoool.tk
WHO ARE THE EXTERNAL USERS OF INFORMATION?
INVESTORS LENDERS CREDITORS SUPPLIERS GOVERNMENT PROSPECTIVE EMPLOYEES CUSTOMERS www.afterschoool.tk
WHICH IS BROADER WORD – ACCOUNTING OR ACCOUNTANCY?
ACCOUNTANCY
www.afterschoool.tk
WHICH IS BOADER BETWEEN ACCOUNTING AND BOOK KEEPING?
ACCOUNTING
www.afterschoool.tk
DIFFERENCE BETWEEN FINANCIAL ACCOUNTING & MANAGEMENT ACCOUNTING?
FINANCIAL ACCOUNTING IS CONCERNED WITH PROVIDING INFORMATION FOR EXTERNAL USERS WHILE MANAGEMENT ACCOUNTING PROVIDES INFORMATION FOR INTERNAL USERS. FINANCIAL ACCOUNTING FULFILLS LEGAL REQUIREMENTS AND PREPARES FINAL STATEMENTS LIKE P&L A/C ETC. BUT MANAGEMENT ACCOUNTING HELPS YOU IN DECISION MAKING. ITS TOOLS ARE RATIO ANALYSIS, FUND FLOW ANALYSIS ETC. www.afterschoool.tk
Similarity / Difference between social responsbility accounting & HRA?
Both are not legally compulsory Both are adopted by responsible companies only. Social responsibiity accounting focuses on social costs and social benefits Human resource accounting (HRA) focuses on investments made on manpower. www.afterschoool.tk
What is entity concept?
Business unit is different from owner.
www.afterschoool.tk
What is GAAP?
GENERALLY ACCEPTED ACCOUNTING PRINCIPLES
www.afterschoool.tk
MONEY MEASUREMENT CONCEPT?
ONLY THE TRANSACTIONS WHICH CAN BE RECORDED IN MONEY ARE RECORDED – THOSE WHICH CANNOT BE PUT INTO MONEY ARE NOT RECORDED - FOR EXAMPLE SUPPORT ENCOURAGEMENT GIVEN BY A FRIEND CANNOT BE RECORDED. www.afterschoool.tk
PERIODICITY CONCEPT?
ACCOUNTS SHOULD BE PREPARED FOR A PERIOD – NOT FOR THE LIFE OF ENTERPRISE. THIS CONCEPT IS USED ALONG WITH ACCRUEL CONCEPT FOR RECORDING INCOME AND EXPENSES. www.afterschoool.tk
WHAT IS ACCRUAL CONCEPT?
EFFECTS OF TRANSACTIONS ARE RECOGNISED WHEN THEY OCCUR (MERCANTILE BASIS) – NOT ON THE BASIS OF CASH DEALINGS.
www.afterschoool.tk
MATCHING CONCEPT?
ALL EXPENSES OF A PERIOD SHOULD BE MATCHED WITH REVENUE OF THAT PERIOD.
www.afterschoool.tk
REALISATION CONCEPT?
ANY CHANGE IN ASSETS SHOULD BE RECORDED ONLY WHEN FIRM REALISES IT.
www.afterschoool.tk
DUAL ASPECT CONCEPT?
EVERY TRANSACTION HAS 2 ASPECTS - ASSETS WILL INCREASE / DECREASE SIMULTANEOUS LIABILITY WILL INCREASE / DECREASE OR INCREASE / DECREASE IN ONE ASSET WILL DECREASE / INCREASE ANOTHER ASSET. OR INCREASE / DECREASE IN ONE LIABILITY WILL DECREASE / INCREASE ANOTHER LIABILITY. www.afterschoool.tk
WHAT IS CONSERVATISM?
PROVIDE FOR ALL LOSSES AND DON’T ANTICIPATE ANY INCOME.
www.afterschoool.tk
WHAT WILL HAPPEN IF ONE ASSET INCREASES?
THERE WILL BE SIMULTANEOUS INCREASE IN LIABILITY OR SIMULTAEOUS DECREASE IN ANOTHER ASSET. (DUAL ASPECT CONCEPT).
www.afterschoool.tk
WHAT IS ASB?
ACCOUNTING STANDARDS BOARD. (SET UP ON 21 APRIL 1977).
www.afterschoool.tk
INVENTORY CAN BE MEASURED ONLY BY WHICH 2 METHODS?
EITHER FIFO OR WEIGHTED AVERAGE METHOD FIFO = FIRST IN FIRST OUT (AS PER ACCOUNTING STANDARD AS2)
www.afterschoool.tk
WHAT IS REVENUE?
GROSS INFLOW OF CASH / RECEIVABLES / OTHER CONSIDERATIONS ARISING IN THE COURSE OF ORDINARY BUSINESS (AS 9) (HOWEVER, INSURANCE, HIRE PURCHASE, LEASE, GOVT. GRANTS, SUBSIDIES, CONSTRUCTION WORK ETC. ARE NOT IN PERVIEW OF THIS DEFINITION). www.afterschoool.tk
MNC OR A COMPANY SITUATED IN DIFFERENT AREAS CAN PRESENT INFORMATION ON DIFFERENT AREAS – UNDER WHICH AS?
AS -17 – SEGMENT REPORTING – MENTION SEGMENT WISE INCOME / EXPENSES
www.afterschoool.tk
IN WHICH LEASE, THE ASSETS ARE CAPITALISED BY THE LESSEE?
FINANCIAL LEASE (SEE AS 19)
www.afterschoool.tk
WHAT IS VRS?
VOLUNTARY RETIREMENT SCHEME (RECORDED UNDER AS 15).
www.afterschoool.tk
WHAT IS IPR?
INTELLECTUAL PROPERTY RIGHT (IT INCLUDE TRADE MARK, INTANTIGLE ASSETS ETC). RECORDED AS PER AS 26.
www.afterschoool.tk
SUPPOSE YOU WANT TO PRREPARE QUARTERLY FINANCIAL STATEMENTS – WHICH AS IS APPLICABLE?
AS 25 – INTERIM FINANCIAL REPORTING
www.afterschoool.tk
WHAT IS EPS?
EARNING PER SHARE (RECORDED AS PER AS 20)
www.afterschoool.tk
SUPPOSE YOUR COMPANY HAS A SUBSIDIARY COMPANY – HOW WILL YOU PREPARE YOUR ACCOUNTS?
SUBSIDIARY COMPANY IS ONE WHERE HOLDING COMPANY HAS MAJORITY STAKE. HOLDING COMPANY HAS TO CONSOLIDATE BOTH THE ACCOUNTS (AS 21). www.afterschoool.tk
DIFFERENCE BETWEEN PROVISION & RESERVE?
PROVISION IS ALWAYS FOR AN IDENTIFIABLE LIABILITY BUT RESERVE CAN BE FOR GENERAL PURPOSE ALSO (RECORDING OF PROVISION AS PER AS 29)
www.afterschoool.tk
ABOUT AFTERSCHOOOL Afterschoool conducts three year integrated PGPSE (after class 12th along with IAS / CA / CS) and 18 month PGPSE (Post Graduate Programme in Social Entrepreneurship) along with preparation for CS / CFP / CFA /CMA / FRM. This course is also available online also. It also conducts workshops on social entrepreneurship in schools and colleges all over India – start social entrepreneurship club in your institution today with the help from afterschoool and help us in developing society. www.afterschoool.tk
Why such a programme?
To promote people to take up entrepreneurship and help develop the society To enable people to take up franchising and other such options to start a business / social development project To enable people to take up social development as their mission To enable people to promote spirituality and positive thinking in the world www.afterschoool.tk
Who are our supporters?
Afterschoolians, our past beneficiaries, entrepreneurs and social entrepreneurs are supporting us. You can also support us – not necessarily by money – but by being promotor of our concept and our ideas. www.afterschoool.tk
About AFTERSCHOOOL PGPSE – the best programme for developing great entrepreneurs
Most flexible, adaptive but rigorous programme Available in distance learning mode Case study focused- latest cases Industry oriented practical curriculum Designed to make you entrepreneurs – not just an employee Option to take up part time job – so earn while you learn www.afterschoool.tk The only absolutely free course on
Workshops from AFTERSCHOOOL
IIF, Delhi CIPS, Jaipur ICSI Hyderabad Branch Gyan Vihar, Jaipur Apex Institute of Management, Jaipur Aravali Institute of Management, Jodhpur Xavier Institute of Management, Bhubaneshwar Pacific Institute, Udaipur Engineering College, Hyderabad www.afterschoool.tk
Flexible Specialisations:
Spiritualising business and society Rural development and transformation HRD and Education, Social Development NGO and voluntary work Investment analysis,microfinance and inclusion Retail sector, BPO, KPO Accounting & Information system (with CA / CS /CMA) Hospital management and Health care Hospitality sector and culture and heritage Other sectors of high growth, high technology and social relevance www.afterschoool.tk
Salient features:
The only programme of its kind (in the whole world) No publicity and low profile course For those who want to achieve success in life – not just a degree Indepth knowledge and expertise Professional approac: World class approach Strong intellectual and business capabilities Flexible – you may stay for a month and continue the rest of the education by distance mode. / you may attend weekend classes Scholarships for those from poor economic background Latest and constantly changing curriculum – keeping pace with the time Placement for those who are interested Admissions open throughout the year Latest and most advanced technologies, books and www.afterschoool.tk study material
Components
Pedagogy curriculum and approach based on IIM Ahmedabad and ISB Hyderabad (the founder is alumnus from IIMA & ISB Hyderabad) Meditation, spiritualisation, and self development Essential softwares for business Business plan, Research projects Participation in conferences / seminars Workshops on leadership, team building etc. Written submissions of research projects/articles / papers Interview of entrepreneurs, writing biographies of entrepreneurs Editing of journals / newsletters Consultancy / research projects Assignments, communication skill workshops Participation in conferences and seminars Group discussions, mock interviews, self development diaryng Mind Power Training & writing workshop (by Dr. T.K.Jain)
www.afterschoool.tk
Pedagogy
Case analysis, Articles from Harvard Business Review Quiz, seminars, workshops, games, Visits to entrepreneurs and industrial visits Presentations, Latest audio-visuals Group discussions and group projects Periodic self assessment Mentoring and counselling Study exchange programme (with institutions out of India) Rural development / Social welfare projects www.afterschoool.tk
Branches
AFTERSCHOOOL will shortly open its branches in important cities in India including Delhi, Kota, Mumbai, Gurgaon and other important cities. Afterschooolians will be responsible for managing and developing these branches – and for promoting social entrepreneurs. www.afterschoool.tk
Case Studies
We want to write case studies on social entrepreneurs, first generation entrepreneurs, ethical entrepreneurs. Please help us in this process. Help us to be in touch with entrepreneurs, so that we may develop entrepreneurs. www.afterschoool.tk
Basic values at afterschoool
Share to learn more Interact to develop yourself Fear is your worst enemy Make mistakes to learn Study & discuss in a group Criticism is the healthy route to mutual support and help Ask fundamental questions : why, when, how & where? Embrace change – and compete with yourself only www.afterschoool.tk
www.afterschoool.tk social entrepreneurship for better society
www.afterschoool.tk
WHAT ARE THE 3 FUNDAMENTAL ASSUMPTIONS?
GOING CONCERN CONSISTENCY ACCRUAL
www.afterschoool.tk
YOU HAVE TO KEEP SAME METHOD OF DEPRECIATION YEAR AFTER YEAR, WHY?
BASED ON CONSISTENCY ASSUMPTION.
www.afterschoool.tk
WHAT IS THE APEX BODY ON ACCOUNTING IN USA?
AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (THIS IS INSTITUTION) ITS BODIES ARE AS UNDER: ACCOUNTING PRINCIPLES BOARD AND OTHER BODIES.
www.afterschoool.tk
WHAT IS ACCOUNTING CYCLE?
ALL THE STEPS FROM MAKING FIRST ENTRY (ORIGINAL ENTRY) AND RECORDING THE TRANSACTION TO PREPARATION OF FINAL ACCOUNTS. THERE ARE 4 STEPS: 1. RECORD IN BOOKS OF ORIGINAL ENTRY. 2. POST IN LEDGER 3. PREPARE TRIAL BALANCE 4. PREPARE FINAL ACCOUNTS www.afterschoool.tk
WHO ARE INTERNAL USERS OF INFORMATION?
BOARD OF DIRECTORS MANAGERS EMPLOYEES PARTNERS OFFICERS
www.afterschoool.tk
WHO ARE THE EXTERNAL USERS OF INFORMATION?
INVESTORS LENDERS CREDITORS SUPPLIERS GOVERNMENT PROSPECTIVE EMPLOYEES CUSTOMERS www.afterschoool.tk
WHICH IS BROADER WORD – ACCOUNTING OR ACCOUNTANCY?
ACCOUNTANCY
www.afterschoool.tk
WHICH IS BOADER BETWEEN ACCOUNTING AND BOOK KEEPING?
ACCOUNTING
www.afterschoool.tk
DIFFERENCE BETWEEN FINANCIAL ACCOUNTING & MANAGEMENT ACCOUNTING?
FINANCIAL ACCOUNTING IS CONCERNED WITH PROVIDING INFORMATION FOR EXTERNAL USERS WHILE MANAGEMENT ACCOUNTING PROVIDES INFORMATION FOR INTERNAL USERS. FINANCIAL ACCOUNTING FULFILLS LEGAL REQUIREMENTS AND PREPARES FINAL STATEMENTS LIKE P&L A/C ETC. BUT MANAGEMENT ACCOUNTING HELPS YOU IN DECISION MAKING. ITS TOOLS ARE RATIO ANALYSIS, FUND FLOW ANALYSIS ETC. www.afterschoool.tk
Similarity / Difference between social responsbility accounting & HRA?
Both are not legally compulsory Both are adopted by responsible companies only. Social responsibiity accounting focuses on social costs and social benefits Human resource accounting (HRA) focuses on investments made on manpower. www.afterschoool.tk
What is entity concept?
Business unit is different from owner.
www.afterschoool.tk
What is GAAP?
GENERALLY ACCEPTED ACCOUNTING PRINCIPLES
www.afterschoool.tk
MONEY MEASUREMENT CONCEPT?
ONLY THE TRANSACTIONS WHICH CAN BE RECORDED IN MONEY ARE RECORDED – THOSE WHICH CANNOT BE PUT INTO MONEY ARE NOT RECORDED - FOR EXAMPLE SUPPORT ENCOURAGEMENT GIVEN BY A FRIEND CANNOT BE RECORDED. www.afterschoool.tk
PERIODICITY CONCEPT?
ACCOUNTS SHOULD BE PREPARED FOR A PERIOD – NOT FOR THE LIFE OF ENTERPRISE. THIS CONCEPT IS USED ALONG WITH ACCRUEL CONCEPT FOR RECORDING INCOME AND EXPENSES. www.afterschoool.tk
WHAT IS ACCRUAL CONCEPT?
EFFECTS OF TRANSACTIONS ARE RECOGNISED WHEN THEY OCCUR (MERCANTILE BASIS) – NOT ON THE BASIS OF CASH DEALINGS.
www.afterschoool.tk
MATCHING CONCEPT?
ALL EXPENSES OF A PERIOD SHOULD BE MATCHED WITH REVENUE OF THAT PERIOD.
www.afterschoool.tk
REALISATION CONCEPT?
ANY CHANGE IN ASSETS SHOULD BE RECORDED ONLY WHEN FIRM REALISES IT.
www.afterschoool.tk
DUAL ASPECT CONCEPT?
EVERY TRANSACTION HAS 2 ASPECTS - ASSETS WILL INCREASE / DECREASE SIMULTANEOUS LIABILITY WILL INCREASE / DECREASE OR INCREASE / DECREASE IN ONE ASSET WILL DECREASE / INCREASE ANOTHER ASSET. OR INCREASE / DECREASE IN ONE LIABILITY WILL DECREASE / INCREASE ANOTHER LIABILITY. www.afterschoool.tk
WHAT IS CONSERVATISM?
PROVIDE FOR ALL LOSSES AND DON’T ANTICIPATE ANY INCOME.
www.afterschoool.tk
WHAT WILL HAPPEN IF ONE ASSET INCREASES?
THERE WILL BE SIMULTANEOUS INCREASE IN LIABILITY OR SIMULTAEOUS DECREASE IN ANOTHER ASSET. (DUAL ASPECT CONCEPT).
www.afterschoool.tk
WHAT IS ASB?
ACCOUNTING STANDARDS BOARD. (SET UP ON 21 APRIL 1977).
www.afterschoool.tk
INVENTORY CAN BE MEASURED ONLY BY WHICH 2 METHODS?
EITHER FIFO OR WEIGHTED AVERAGE METHOD FIFO = FIRST IN FIRST OUT (AS PER ACCOUNTING STANDARD AS2)
www.afterschoool.tk
WHAT IS REVENUE?
GROSS INFLOW OF CASH / RECEIVABLES / OTHER CONSIDERATIONS ARISING IN THE COURSE OF ORDINARY BUSINESS (AS 9) (HOWEVER, INSURANCE, HIRE PURCHASE, LEASE, GOVT. GRANTS, SUBSIDIES, CONSTRUCTION WORK ETC. ARE NOT IN PERVIEW OF THIS DEFINITION). www.afterschoool.tk
MNC OR A COMPANY SITUATED IN DIFFERENT AREAS CAN PRESENT INFORMATION ON DIFFERENT AREAS – UNDER WHICH AS?
AS -17 – SEGMENT REPORTING – MENTION SEGMENT WISE INCOME / EXPENSES
www.afterschoool.tk
IN WHICH LEASE, THE ASSETS ARE CAPITALISED BY THE LESSEE?
FINANCIAL LEASE (SEE AS 19)
www.afterschoool.tk
WHAT IS VRS?
VOLUNTARY RETIREMENT SCHEME (RECORDED UNDER AS 15).
www.afterschoool.tk
WHAT IS IPR?
INTELLECTUAL PROPERTY RIGHT (IT INCLUDE TRADE MARK, INTANTIGLE ASSETS ETC). RECORDED AS PER AS 26.
www.afterschoool.tk
SUPPOSE YOU WANT TO PRREPARE QUARTERLY FINANCIAL STATEMENTS – WHICH AS IS APPLICABLE?
AS 25 – INTERIM FINANCIAL REPORTING
www.afterschoool.tk
WHAT IS EPS?
EARNING PER SHARE (RECORDED AS PER AS 20)
www.afterschoool.tk
SUPPOSE YOUR COMPANY HAS A SUBSIDIARY COMPANY – HOW WILL YOU PREPARE YOUR ACCOUNTS?
SUBSIDIARY COMPANY IS ONE WHERE HOLDING COMPANY HAS MAJORITY STAKE. HOLDING COMPANY HAS TO CONSOLIDATE BOTH THE ACCOUNTS (AS 21). www.afterschoool.tk
DIFFERENCE BETWEEN PROVISION & RESERVE?
PROVISION IS ALWAYS FOR AN IDENTIFIABLE LIABILITY BUT RESERVE CAN BE FOR GENERAL PURPOSE ALSO (RECORDING OF PROVISION AS PER AS 29)
www.afterschoool.tk
ABOUT AFTERSCHOOOL Afterschoool conducts three year integrated PGPSE (after class 12th along with IAS / CA / CS) and 18 month PGPSE (Post Graduate Programme in Social Entrepreneurship) along with preparation for CS / CFP / CFA /CMA / FRM. This course is also available online also. It also conducts workshops on social entrepreneurship in schools and colleges all over India – start social entrepreneurship club in your institution today with the help from afterschoool and help us in developing society. www.afterschoool.tk
Why such a programme?
To promote people to take up entrepreneurship and help develop the society To enable people to take up franchising and other such options to start a business / social development project To enable people to take up social development as their mission To enable people to promote spirituality and positive thinking in the world www.afterschoool.tk
Who are our supporters?
Afterschoolians, our past beneficiaries, entrepreneurs and social entrepreneurs are supporting us. You can also support us – not necessarily by money – but by being promotor of our concept and our ideas. www.afterschoool.tk
About AFTERSCHOOOL PGPSE – the best programme for developing great entrepreneurs
Most flexible, adaptive but rigorous programme Available in distance learning mode Case study focused- latest cases Industry oriented practical curriculum Designed to make you entrepreneurs – not just an employee Option to take up part time job – so earn while you learn www.afterschoool.tk The only absolutely free course on
Workshops from AFTERSCHOOOL
IIF, Delhi CIPS, Jaipur ICSI Hyderabad Branch Gyan Vihar, Jaipur Apex Institute of Management, Jaipur Aravali Institute of Management, Jodhpur Xavier Institute of Management, Bhubaneshwar Pacific Institute, Udaipur Engineering College, Hyderabad www.afterschoool.tk
Flexible Specialisations:
Spiritualising business and society Rural development and transformation HRD and Education, Social Development NGO and voluntary work Investment analysis,microfinance and inclusion Retail sector, BPO, KPO Accounting & Information system (with CA / CS /CMA) Hospital management and Health care Hospitality sector and culture and heritage Other sectors of high growth, high technology and social relevance www.afterschoool.tk
Salient features:
The only programme of its kind (in the whole world) No publicity and low profile course For those who want to achieve success in life – not just a degree Indepth knowledge and expertise Professional approac: World class approach Strong intellectual and business capabilities Flexible – you may stay for a month and continue the rest of the education by distance mode. / you may attend weekend classes Scholarships for those from poor economic background Latest and constantly changing curriculum – keeping pace with the time Placement for those who are interested Admissions open throughout the year Latest and most advanced technologies, books and www.afterschoool.tk study material
Components
Pedagogy curriculum and approach based on IIM Ahmedabad and ISB Hyderabad (the founder is alumnus from IIMA & ISB Hyderabad) Meditation, spiritualisation, and self development Essential softwares for business Business plan, Research projects Participation in conferences / seminars Workshops on leadership, team building etc. Written submissions of research projects/articles / papers Interview of entrepreneurs, writing biographies of entrepreneurs Editing of journals / newsletters Consultancy / research projects Assignments, communication skill workshops Participation in conferences and seminars Group discussions, mock interviews, self development diaryng Mind Power Training & writing workshop (by Dr. T.K.Jain)
www.afterschoool.tk
Pedagogy
Case analysis, Articles from Harvard Business Review Quiz, seminars, workshops, games, Visits to entrepreneurs and industrial visits Presentations, Latest audio-visuals Group discussions and group projects Periodic self assessment Mentoring and counselling Study exchange programme (with institutions out of India) Rural development / Social welfare projects www.afterschoool.tk
Branches
AFTERSCHOOOL will shortly open its branches in important cities in India including Delhi, Kota, Mumbai, Gurgaon and other important cities. Afterschooolians will be responsible for managing and developing these branches – and for promoting social entrepreneurs. www.afterschoool.tk
Case Studies
We want to write case studies on social entrepreneurs, first generation entrepreneurs, ethical entrepreneurs. Please help us in this process. Help us to be in touch with entrepreneurs, so that we may develop entrepreneurs. www.afterschoool.tk
Basic values at afterschoool
Share to learn more Interact to develop yourself Fear is your worst enemy Make mistakes to learn Study & discuss in a group Criticism is the healthy route to mutual support and help Ask fundamental questions : why, when, how & where? Embrace change – and compete with yourself only www.afterschoool.tk
www.afterschoool.tk social entrepreneurship for better society
www.afterschoool.tk
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