Acca f9 Course Notes for Distance Learning - ACCA Online Support & Classes in Karachi

7/23/2019 Acca f9 Course Notes for Distance Learning - ACCA Online Support & Classes in Karachi

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CKKC G9 [tu`y Pfxt Fhmme bcs Amrf Pbcl 6> CKKC G9 Fxca Pips | ^cjf 3mg 3;:

PBI[ [PV@Y ACPFXICO I[ LMP CWCIOCHOF MGGOILFIL CLY GMXA (@W@s, K@s, ^XILPF@ HMME[)

Huy Guoo CKKC G9 [tu`y Pfxt Hmme (;2> ) ctCKKC[V^^MXP.KMA |GH JXMV^|KMAAFLP|GMXVA[|DMH[

CKKC G8, G6, ^3, ^; [tu`y Pfxt Grff @mwlomc` & Mlf tm Mlf CKKC @istclkf Ofcrlilj Kmursf & Bmaf Puitiml il Ecrckbi

KC stu`y actfricos G9, CKKC Kocss Lmtfs G9 O[HG, CKKC G9 Wi`fm Ofkturfs O[HG, CKKC Kmursf G9, CKKC Lmtfs G9, CKKC Prcililj G9, CKKC Ofcrlilj

ìc G9 H^^, CKKC Ecpocl Fssfltico Pfxt G9, CKKC G9 Xfvisiml Eit^mkeft Lmtfs^csskcr`s, CKKC G9 ìstclkf ofcrlilj, CKKC Hmmes ^@G Grff @mwlomc`

g til j+


ìc G9 H^^, CKKC Ecpocl Fssfltico Pfxt G9, CKKC G9 Xfvisiml Eit ^mkeft Lmtfs ^csskcr`s, CKKC G9 ìstclkf ofcrlilj, CKKC Hmmes ^@G Grff @mwlomc`

Ckkc g9 fhmme

FRCA PMÎK[

Lmtf4 koike tbf krmss-rfgfrflkf hfomw gmr fcsy lcvijctiml. Koike mr

prfss Ktro + Bmaf tm sff tchof mg fxca tmpiks.

FRCA PMÎK[ ........................................................................................................................................ 3

EFY PFXA[ ............................................................................................................................................ ;

ILPFL@F@ HFLFGIP[ MG PBF F-HMME ............................................................................................... 2

CVPBMX[ ^XMGIOF............................................................................................................................ 83

IA^MXPCLP! ........................................................................................................................................ 88

V[FX JVI@F ........................................................................................................................................ 80

ILPXM@VKPIML PM G9 GILCLKICO ACLCJFAFLP .......................................................................... 87

FRCAILFX'[ JVI@CLKF ..................................................................................................................... 89

CVPBMX[JVI@CLKF ........................................................................................................................ ;3

[PV@Y ÔCLLFX................................................................................................................................. ;8

GMXAVOC [BFFP & PCHOF[ .............................................................................................................. ;;

^C[P FRCA ^C^FX[ CLCOY[I[....................................................................................................... ;:

Fxca Pmpik 34 GILCLKICO ACLCJFAFLP GVLKPIML ...................................................................... ;2

Fxca Pmpik 84 GILCLKICO ACLCJFAFLP FLWIXMLAFLP .............................................................. 00

Fxca Pmpik ;4 PBF LCPVXF, FOFAFLP[ & IA^MXPCLKF MG ZMXEILJ KCÎPCO ...................... 60

Fxca Pmpik 04 ACLCJFAFLP MG ZMXEILJ KCÎPCO FOFAFLP[ ................................................. 6:

Fxca Pmpik 64 @FPFXAILILJ ZMXEILJ KCÎPCO LFF@[ & GVL@ILJ [PXCPFJIF[ .................. 9;

Fxca Pmpik 74 PBF LCPVXF MG ILWF[PAFLP @FKI[IML[ & PBF C^^XCI[CO XMKF[[ ........... 97

Fxca Pmpik :4 LML @I[KMVLPF@ KC[B GOMZ PFKBLISVF[ ........................................................ 9:

Fxca Pmpik 24 @I[KMVLPF@ KC[B GOMZ (@KG) PFKBLISVF[ ...................................................... 92

Fxca Pmpik 94 COOMZILJ GMX ILGOCPIML & PCRCPIML IL @KG ................................................... 3>3

Fxca Pmpik 3>4 C@DV[PILJ GMX XI[E & VLKFXPCILPY IL ILWF[PAFLP C^^XCI[CO .............. 3>;

Fxca Pmpik 334 [^FKIGIK ILWF[PAFLP @FKI[IML[ ...................................................................... 3>0

Fxca Pmpik 384 [BMXP & OMLJ PFXA GILCLKF ............................................................................ 3>2

Fxca Pmpiks 3;4 ILPFXLCO [MVXKF[ MG GILCLKF & @IWI@FL@ MOIKY ................................... 338

Fxca Pmpik 304 JFCXILJ & KCÎPCO [PXVKPVXF KML[I@FXCPIML[ ....................................... 330
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Fxca Pmpik 364 GILCLKF GMX [ACOO & AF@IVA [ITF@ FLPIPIF[ ([AFs) .................................. 337

Fxca Pmpik 374 F[PIACPILJ KM[P MG KCÎPCO ............................................................................ 332

Fxca Pmpik 3:4 XFOCPIML[BI^ H/Z KM[P MG KCÎPCO, KCÎPCO [PXVKPVXF & ILWF[PAFLP[

............................................................................................................................................................ 383

Fxca Pmpik 324 HV[ILF[[ WCOVCPIML PFKBLISVF[ ................................................................... 380

Fxca Pmpik 394 FGGIKIFLP ACXEFP BY^MPBF[I[ ........................................................................ 38:

Fxca Pmpik 8>4 HC[IK[ MG GILCLKICO XI[E ACLCJFAFLP ........................................................ 382

Fxca Pmpik 834 BF@JILJ PFKBLISVF[ GMX GMXFIJL KVXXFLKY XI[E ................................. 3;>

Fxca Pmpik 884 BF@JILJ PFKBLISVF[ GMX ILPFXF[P XCPF XI[E ........................................... 3;;

XFOCPF@ ^XM@VKP[ ....................................................................................................................... 3;7

XF^MXP CHV[F................................................................................................................................. 3;:

KK Fxca Gmkusf` [tu`y Pfxt Hmmes Grff @mwlomc`

[pfkico Mggfrôckf cbttp4//ckkcsuppmrt.kmaoile ct cly MLF mg ymurmr mtbfr ckkmult tm jft cly PZM fxca tmpiks chmvf mg ymurkbmikf gmr grff lmt ilkou`f` il grff vfrsiml hy facioilj ctechuoi]68Nbmtacio.kmamraurtczcNckkcsuppmrt.kma

Facio sbmuo` kmltcil wfh pcjf VXO wbfrf ymu bcvf pockf` c

oile cl` lcaf mg cly PZM fxca tmpiks ymu wclt.
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CKKC G9 [tu`y Pfxt Fhmme bcs Amrf Pbcl 6> CKKC G9 Fxca Pips | ^cjf ;mg 3;:






g til j+



EFY PFXA[

CCjflky ;0

Cjjrfjctf `facl` 08

Cjjrfjctf [uppoy 08

Cjrffaflt @ctf 380, 387

Clluity 90

Cvfrcjf Jrmwtb Xctf 330

HHc` @fht Xise 70

Hcoclkf Mg ^cyaflts 3;>

Hcrtfr Prc`f :6

Hcsis Xise 387, 389

Hcuamo Am`fo 29

Hflfgits ;7Hioo Mg Fxkbcljf :;

Hmma 02

Hrcl`, Kmpyrijbt & ^ctflts 38>

Husilfss Cljfos 338

Husilfss Kykof 0:

Husilfss Xise 33:

Huyilj & [fooilj Xctf 380

KKcp 389

Kcpitco Cssft ^rikilj Am`fo (KCÂ)

330

Kcpitco Kcsb Gomws 9:

Koifltfof Fggfkt 3>2

Kmoocr 389

Kmahilf ^rmhchioity 92

Kmlgi`flkf 08

Kmltiljflt Cssfts 38>

Kmltiljflt Oichioitifs 38>

Kmltrckt ^rikf 387

Kmltrckt [izf 387

Kmlvfrsiml ^rfaiua 383

Kmlvfrtihof Omcl Lmtfs 3>6

Kmst mg Fquity 330Krfìt Kmltrmo 7>

Krfìt Ilsurclkf :0

Krfìt Mr Kustmafr Clcoysis 7>

Krfìt ^moiky 7>

Kurrflky Mptiml 38:

Kurrflky [wcp 38:

Kurrflt Cssft Xctim 69

@@fht Gilclkf 3>6

@ffp @iskmult Hml`s 3>6

@fgoctiml 90

@fgoctimlcry Jcp 0:

@fprfssiml 0:

@frivctivf 38:

@fvfompaflt Fxpflìturf 38>

@irfkt Sumtf 380

@iskmult Xctf 90

@iskmultf` ^cyhcke ^frim` 96

@iskmultilj 90

@ivi`fl` Jrmwtb Am`fo (@JA)

330
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@ivi`fl` Wcouctiml Am`fo (@WA)

38>

@ivisihof ^rmdfkts 3>3

FFcrliljs ^fr [bcrf 332

Fcrliljs Yifo` 332

Fkmlmaik Xise 380

Fggikiflt Acreft Bypmtbfsis 388

Fquity Hftc 336

Fquity Gilclkf 3>0Fquity Xise ^rfaiua Xa-Xg 330Fquivcoflt Clluco Kmst (FCK) 3>3

Fxkbcljf Xctf 00

Fxpfktctiml Pbfmry 3;>

Fxpfktf` Wcoufs 92

Fxpmrt Gcktmrilj :;

GGcktmrilj 77

Gilclkf Ofcsf 3>>

Gilclkico Kcsb Gomws 9:

Gilclkico Xise 33:

Giskco ^moiky 03

Gixf` Iltfrfst Xctf Xise 389

Gomctctiml 3>0

Gommr 389

Gommr Wcouf 383

Gouktuctilj Cssfts 29

Gmrfijl Fxkbcljf Xise 380

Gmrwcr` Kmltrckt Bf`jf 387

Gmrwcr` Xctf 387

Gmrwcr` Xctf Cjrffaflts (GXCs) 389

Grclkbisf 3>8

Grff Kcsb Gomws 96

Guturf Kmltrckt Bf`jf 387

Guturf Acreft 387

JJmco kmljruflkf ;0

Jmm`wioo 38>

Jmr`mls Jrmwtb Xctf 330

Jmvfrlaflt Jrclts 3>8

Jmvfrlaflt ^moiky 08

BBcr` Kcpitco Xctimlilj 3>3

Bf`jilj 380

IIl`irfkt Sumtf 380

Ilgoctiml 00, 90

Ilgoctiml Xctf 90

Ilgoctiml Xctf ^crity Pbfmry 387

Ilgoctimlcry Jcp 0:

Ilitico Ilvfstaflt 9:

Ilitico ^uhoik Mggfr (I^M) 3>0

Iltfrfst Xctf 90Iltfrfst Xctf Mptiml 389

Iltfrfst Xctf ^crity Pbfmry 387

Iltfrfst Xctf Xise 389

Iltfrfst Xctf [wcp 389

Ilvmikf @iskmultilj :8

Ilvmikilj Il Bmaf Kurrflky 380

Irrf`ffachof Omcl Lmtfs 3>6


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DDmilt Wflturf 3>8

Dust il Piaf (DIP) 27

OOcpsf 33>

Ofc` & Ocj ^cyaflt 380

Ofcsf 3>>

Ofssfr & Ofssff 3>>

Ofttfr Mg Krfìt :0

Oiquiìty 6>

Oiquiìty ^rfgfrflkf Pbfmry 3;>

Oiquiìty Xctims 69

Omcl Lmtfs (Hml`s mr @fhflturf)

3>6

AAckrm Fkmlmaiks 0>

Ackrmfkmlmaik ^moiky 0>

Acreft Iapfrgfktiml Pbfmry 33:

Acreft Xctf Mg Xfturl 330

Acreft [fjafltctiml Pbfmry 3;>

Actkbilj 380

Actkbilj ^moiky 29

Aikrm Fkmlmaiks 0>Aioofr & Amìjoicli (A&A) Pbfmry

33:

Aioofr & Amìjoicli Pbfmry 3>2

Aioofr-Mrr Am`fo 29

Amlftcry ^moiky 0>, 3;>

Amlfy Acreft Bf`jf 38:

Autucooy Fxkousivf ^rmdfkts 3>8

LLfjctivf Jcp 389

Lft Cssfts Wcouctiml Am`fo 38>

Lfttilj 380

Lml [ystfactik Xise 330

Lml-Xfkmursf Gcktmrilj 7:

MMpfrctilj Ofcsf 3>>, 3>0

Mptiaco mr Fkmlmaik Mr`fr

Sucltity (FMS) 2>

Mutsmurkilj 3>8

Mvfr`rcgt 69

Mvfr`rcgts 3>0

Mvfrtrcìlj & Vl`frtrcìlj 29

^^cr Wcouf 3>6

^fkeilj Mr`fr Pbfmry 33:

^flsiml ;7

^fraclflt Cssfts 29

^frpftuity 90

ôckilj 3>0

^msitivf Jcp 389

^rf-Faptiml Xijbt 3>0^rfgfrflkf [bcrf Kcpitco 3>0

^rfsflt Wcouf (^W) 90

^rikf Fcrliljs Xctim 332

^rmhchioity Clcoysis 92

^rmgit Xfoctf` ^cy ;6

^rmdfkt [pfkigik Gixf` Kmst 9:


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SSuike Cssft Mr Cki` Pfst Xctim 69

XXfco Xfturl 3;>

Xfkfssiml 02

Xfkmursf Gcktmrilj 77

Xfkmvfry 02

Xf`ffachof Omcl Lmtfs 3>6

Xf`faptiml Wcouf 38>

Xf`faptiml Yifo` 383

Xflmulkf 33>

Xfsi`uco Wcouf 9:

Xftcilf` Fcrliljs 3>0

Xfturl Mg Fquity (XMF) 332

Xfturl Mg Ilvfstaflt (XMI) 33:

Xfvfluf Kcsb Gomws 9:

Xise 92Xise Grff Xctf Mg Xfturl 330

[[cof & Ofcsf Hcke 3>6

[kript @ivi`fl` 3>2

[fai [trmlj Gmra Fggikiflt 388

[flsitivity Clcoysis 92[fttofaflt @ctf 380, 38:

[fttofaflt Ml Lft Hcsis 380

[bcrf Hcsf` ^cyaflt ;6

[bcrf Mptimls ;7

[bmrt Pfra Omcl 3>0

[ijlcooilj Fggfkt 3>2

[iljof ^frim` Kcpitco Xctimlilj 3>3

[ammtbilj 389

[mgt Kcpitco Xctimlilj 3>3

[pmt Xctf 387

[tcjlctiml 07

[trmlj Gmra Fggikiflt 388[uhskrihf 33>

[ystfactik Xise 330

PPcljihof Cssfts 38>

Pcx [cviljs Ml Kcpitco Coomwclkf

9:Pbfmrftikco Fx-Xijbt [bcrf ^rikf

33>

Pike 387

Piaf Wcouf mg Amlfy 90

Prc`itimlco Wifw 3>2, 33:

Prclscktiml Xise 380

Prclsoctiml Xise 380

VVlkfrtcilty 92

Vlfapomyaflt 07

WWcrichof Iltfrfst Xctf Xise 389Wflturf Kcpitcoist 338

ZZfce Gmra Fggikiflt 388

Zfijbtf` Cvfrcjf Kmst mg Kcpitco

(ZCKK) 330

Zfijbtf` Cvfrcjf Kmst Mg Kcpitco(ZCKK) 90


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CKKC G9 [tu`y Pfxt Fhmme bcs Amrf Pbcl 6> CKKC G9 Fxca Pips | ^cjf :mg 3;:






g til j+



Zmreilj Kcpitco Kykof 6;

Zmreilj Kcpitco Ilvfstaflt 9:

Y

Yifo` Kurvf 3;>

TTfrm Kmupml Hml` 3>6


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ILPFL@F@ HFLFGIP[ MG PBF F-HMME

Gfcturfs & Hflfgits mg CKKC [tu`y Pfxt Fhmme

3) Fxca Gmkusf`4 Fxca gmkusf` CKKC stu`y tfxt fhmmescrf

ciaf` tm bfop ymu pcssilj fxcas hy coomwilj ymu

spfl`fggmrts cl` tiaf sacrtoy.

CKKC stu`y tfxt hmmes cia tm f`ukctf ymu il tbf

wcy ymu crf fxpfktf` tm cppoyymur elmwof`jf

il tbf fxca.

CKKC stu`y tfxt hmmes crf up`ctf`primr tm fckb

fxca sfssiml cl` `urilj tbf fxca sfssiml il tbf

oijbt mg rfkflt ilgmractiml cvciochof sukb cs

fxcailfr puhoisbf` cl crtikof il stu`flt

ckkmultclt. Il tbct kcsf, ymu wioo rfkfivf

up`ctf` vfrsimlmg rfofvclt CKKC stu`y tfxt

hmme vic f-acio.

ckkcsuppmrt.kma

VsucooyCKKCstu`flts omme gmrCKKC fxca

tipsct tbf fl` mg fxca sfssiml tm ofcrl iapmrtclt

syoochus crfcs aukb hfttfr. Pbfrfgmrf, tbmsf

CKKC stu`flts usucooy `m fxca gmkusf` stu`y

mloy 8 wffes mr 3 amltb hfgmrf. CKKC stu`flts

kcl jrfctoy iaprmvf tbf prmhchioity mg pcssilj

fxcasig tbfy `m fxca gmkusf` stu`y grma tbf

hfjillilj.

Fxca Gmkusf`CKKC [tu`y Pfxt Hmmes

hrilj coo rfofvclt ilgmractiml ul`fr mlf rmmg tm

foiailctf ilgmractiml jctbfrilj ml rfofvclt CKKC
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fxca pcpfr cl` prfvflts tbf kbclkfs mg maissiml

mg iapmrtclt ilgmractiml chmut tbf rfofvclt CKKC

fxca pcpfr.

Pbfsf stu`y actfricos tcef ckkmult mg

fxcailfrs kmaaflts cl` rfpmrts, pcst

fxca pcpfrs, stu`flt ckkmultclt crtikofs,

tips grma mtbfr tutmrs, syoochus crfcs

fxcailf` hy mtbfr prmgfssimlco

ckkmultclky hm`ifs, puhoikctimls il

husilfss acjczilfs ftk.

8) Fxcailfr's

Jui`clkf4

Fxcailfr's Jui`clkfcrf fxca prfpcrctiml

tipsjivfl hy tbf fxcailfr il stu`flt

ckkmultclt, fxcailfr's iltfrvifwcl` mtbfr

`mkuaflts.

;) utbmr's

Jui`clkf4

Cutbmr's jui`clkf crf cppoikchof tm coo

syoochus crfcs.

It cosm ilkou`fs tips tm flchof ymu tm prfpcrf gmr

fxcascl` pfrgmra `uriljfxcas fggfktivfoy .

0) Fxcawcrflfss4

Fxca Cwcrflfss sbmws tbf grfquflky cl`

acjlitu`f(acres) mg fckb syoochus crfc.

It cosm sbmws tbf rfoctimlsbiphftwffl vcrimussyoochus crfcs cl` bmw fckb syoochus crfckmltrihutfstmwcr` pcssilj fxcas.

6) Fxca [uppmrt4 Fxca [uppmrt prmvi`fs jui`clkf ml cppoikctiml

mg elmwof`jfil fxca kmltfxt.

Dust elmwof`jf is lmt flmujb gmr pcssilj fxcas

rctbfr ymu bcvf tm usf it wisfoy il oiaitf` tiaf

cvciochof il tbf fxcas.


10/137

CKKC G9 [tu`y Pfxt Fhmme bcs Amrf Pbcl 6> CKKC G9 Fxca Pips | ^cjf 3>mg 3;:






g til j+



7) ^cst ^cpfr

lcoysis (G6, G9,

^3, ^;)4

^cst pcpfr clcoysis is jivfl ct tbfhfjilliljmg

tbf stu`y tfxt cl` cosm ìrfktoy hfomwrfofvclt

bfcìljs.

^cst pcpfr clcoysis ct tbf hfjillilj mg tbf stu`y

tfxt flchofs ymu tm prcktikf pcst fxca qufstimls

rfofvclt tm fckb syoochus crfc ml CKKC jomhco

wfhsitf. Pbfrfgmrf, ymu `m lmt lff` tm huy

fxpflsivf prcktikf eitmr sfcrkb gmr rfofvclt

qufstimls tm prcktikf c pcrtikuocr syoochus crfc.

^cst pcpfr clcoysisìrfktoy hfomw fckb

rfofvclt bfcìlj jivfs cl i`fcchmut tbf ofljtb,

kmapofxity mg rfquirfaflts cl` WFXH[ (Fxpocil,

Fvcouctf, Xfpmrt ftk) il wbikb fckb syoochus crfc

kcl hf fxcailf`.

:) Ofcrlilj

Mhdfktivf

(G8/GAC mloy)4

Ofcrlilj mhdfktivf sfts tbf elmwof`jf cl`

seioos fxpfktf`tm hf ckbifvf` cgtfr rfcìlj

pcrtikuocr syoochus crfc.

G8 Aclcjfaflt Ckkmultiljfxca gmract

`mfs lmt prmvi`f sijligikclt hflfgit grma pcst

pcpfr clcoysis. Il KHF (kmaputfr hcsf`

fxcas)fckb kclì`ctf acy hf fxcailf`

ìggfrflt sft mg qufstimls.

Bmwfvfr, iapmrtclkf mg fckb fxca tmpik is

ìskussf` ul`fr fxca cwcrflfss cl` fxca

suppmrt bfcìljs.

2) Iooustrctimls (ig

cly)4

Iooustrctimls crf siapof luafrikco fxcapofs

jivfl tm prfpcrf stu`flts gmr amrf kbcoofljilj

fxca stcl`cr` qufstimls.


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Iooustrctimls `fpfl` ml tbf typf mg CKKC

pcpfr. @iskussiml hcsf` CKKC pcpfrs acy lmt

ilkou`f iooustrctimls.

9) Fxpoclctimls (ig

cly)4

Fxpoclctimls crf jivfl tm fxpocil tbf rctimlcof

(wby & bmw) hfbil` stfps ilvmovf` il kcokuoctimls.

Fxpoclctimls `fpfl` ml iooustrctimls prmvi`f` il

tbf stu`y tfxt hmme.

3>)Fxcapofs4 Fxcapofs crf jivfl tm fxpocil tfkblikco

tbfmrftikco elmwof`jf il siapof cl`

ul`frstcl`chof wcy.

Pfkblikco dcrjmls crf usf` tm prfpcrf ymu gmr

`iggfrflt tfkblikco tfras usf` hy tbf fxcailfr tm

`m`jf ymu tm flsurf tbct ymu ul`frstmm` tbf tfxt

rctbfr tbcl rmtf ofcrl tbf tfxt.

Pbfsf tfkblikco dcrjmls crf fxpocilf` il

pcrfltbfsis mr cs sfpcrctf fxcapof tm acef ymu

ul`frstcl` tbf tfkblikco tfra cl` syoochus crfc

cs wbmof.

It cosm sbmws tbf cppoikctiml mg elmwof`jf

iltm prcktikf.

It is fspfkicooy usfguo wbfl ymu crf fxpfktf` tm

cppoyymur elmwof`jf tm clswfr skflcrim hcsf`

qufstimls.

^rmkfssilj ilgmractiml afcliljguooy cl` omjikcooy

ofc`s tm hfttfr rftfltiml mg ilgmractiml. Oileilj

lfw ilgmractiml tm ilgmractiml corfc`y


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kmaaittf` tm ymur afamry, sukb cs fvfry `cy

fxpfriflkfs, is prmvfl tfkbliquf gmr ofcrlilj lfw

elmwof`jf.

It wioo cosm amtivctfymu tm ofcrl bcr`fr, cs ymu

wioo ul`frstcl` tbf hflfgits mg tfkblikco

elmwof`jf il ymur kcrffrcs kbcrtfrf`

ckkmultclt.

33)@icjrcas4 @icjrcas crf jivfl tm fxpocil kmapofx

kmlkfpts cl` prmkfùrfs,wbikb crf ìggikuot

tm ul`frstcl` il wmr`s.

@icjrcas cosm ofc` tm hfttfr afamrizctimlmg

elmwof`jf.

@icjrcas ofc` tm tbf usf mg rijbt hrcilwbiof

tfxt ofc` tm tbf usf mg ofgt hrcil. Kmahilctiml mg

tfxt cl` ìcjrcas flchofs ymu tm ofcrl CKKC

pcpfrs usilj hmtb hrcils tm cvmi` jfttilj

mvfrstrfssf` ofgt pcrt mg tbf hrcil ùf tm fxkfssivf

rfcìlj.

Ofgt hrcil is rfspmlsihof gmr rfcìlj, kcokuoctiml,

clcoysis. Xijbt hrcil is rfspmlsihof gmr

fstchoisbilj rfoctimlsbips, rfcìlj jrcpbs &

kbcrts cl` `fcoilj witb lml-gilclkico cspfkts,

sukb cs amtivctiml mg aclcjfrs cl` fapomyffs.

38) rcktikf

Sufstimls4

^rcktikf qufstimlscrf fxca stcl`cr`

qufstimlstm prmvi`f c kouf chmut ofljtb

kmapofxity cl` gmract mg qufstimls oiefoy tm hf


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CKKC G9 [tu`y Pfxt Fhmme bcs Amrf Pbcl 6> CKKC G9 Fxca Pips | ^cjf 3;mg 3;:






g til j+



csef` il tbf fxcas.

[moutimls crf jivfl il c gmract tbct wioo scvf

tiaf,wbiof smovilj qufstimls ùrilj tbf fxcas.

Piaf aclcjfaflt is iapmrtclt ùrilj fxca,

chioity tm smovf qufstiml hut tceilj amrf tbcl tiaf

cvciochof is mg lm usf. Ymu aust hf chof tm smovf

qufstiml witbil jivfl tiaf. Pbfrfgmrf, ymu aust

i`fltigy, wbikb stfps wioo hf rfwcr`f` cl` wbikb

stfps kcl hf maittf` witbmut omsilj acres.

Il c`ìtiml, ymu smoutiml sbmuo` hf prmpfroy krmss-

rfgfrflkf` sukb cs wmreilj 3, 8, ; ftk cl` ochfof`

usilj `fskriptivf tfxt rctbfr tbcl chhrfvictimls.

[moutiml is suppmrtf` witb fxpoclctimls tm tfoo ymu

wby cl` bmw tbct pcrtikuocr stfp is pfrgmraf`.

3;)Bypfroiles4 Bypfroiles crf oilestm mtbfr crfcs mg stu`y tfxt

hmme. Il c`ìtiml,tchof mg fxca tmpiks crf oilef`

tm fxca tmpikscl` tchof mg suh fxca tmpiks crf

oilef` tmsuh fxca tmpiksjivfl ct tbf hfjillilj

mg fckb fxca tmpik.

Bypfroiles wioo scvf sfvfrco ailutfs pfr `cy,

wbikb ymu acy spfl` lcvijctilj tbrmujb mrìlcrypriltf` cl` fhmmes. Bypfroiles wioo scvf ocrjf

camult mg tiaf ùrilj tbf wbmof fxca sfssiml.

30)Hmmeacres4 Hmmeacrescrf jivfl gmr rfckbilj quikeoytm

rfofvclt syoochus crfc. It is cl cotfrlctivf tm

bypfroiles.
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36)Efy Pfras4 Pchof mg efy tfras sbmws iapmrtclt tfras

ckrmss tbf stu`y tfxt hmme tbct ymu aust

ul`frstcl` il mr`fr tm ofcrl rfofvclt tmpik cl`

pcss tbf fxcas.

It coomws ymu tm rfckb tm tbf pockf ilsi`f stu`y tfxt

hmme, wbfrf ymu kcl fvfomphcsik

ul`frstcl`iljchmut pcrtikuocr tfra.

37)Kmomurs4 Kmomurs crf usf` gmr `facrkctimlhftwffl

fssfltico tfxt, suppmrtilj fxcapofs, fxca suppmrt

ftk.

It wioo flchof ymu tm gil`rfquirf` fhmme gfcturf

sukb cs fxcapof, fxca suppmrt, `icjrca ftk

fcsioy.

It cosm acef ofcrlilj iltfrfstilj. Zritilj jmo`fl

wmr`s witbmut amtivctilj rfc`fr tm rfc` it is mg

oittof usf.

3:) llmtctimls4 mu kcl bijboijbt tfxt cl` c`` kmaaflt

clywbfrf il tbf stu`y tfxt hmme.

Bijboijbtilj wioo flchof ymu tm bijboijbt

pbrcsfscl` sfltflkfs ymu wclt tm rfc` cjcil.

Kmaafltilj wioo coomw ymu tm acef chrifg lmtf

il tbf stu`y tfxt hmme. Ymu kcl usf kmaafltilj

tm4

[cvfalfamliks. Acrecs rfc` iapmrtclt, ulrfc`, rfc`,

Xfvisf` ftk.


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Bmwfvfr, amst puhoisbfrs `m lmt coomw tbfsf

gfcturfs tm flgmrkf tbfir kmpyrijbts.

32)Xfc`mut Omu`4 Xfc`mut omc` flchofs stu`flts tm oistflwrittfl

tfxt. Ymu kcl usf cly skrffl rfc`fr mg ymur kbmikf

tm kmlvfrt tfxt tm spffkb.

Pbmsf wbm bcvf prmhofa rfcìlj tfxtkcl

pcrtikuocroy hflfgit grma tbis gfcturf.

Mtbfrs kcl bcvf chrfce grma rfcìljtfxt.

Oistflilj ilvmovfs tbf usf mg Xijbt hrcil mppmsf`

rfcìlj, wbikb ilvmovfs tbf usf mg Ofgt hrcil.

Oistflilj coomws ymur Ofgt hrcil tm rfvitcoizf gmr

guturf rfcìlj.

It wioo cosm bfop rfvisimlmg ymur syoochus hfgmrf

fxcas aukb gcstfr. It is usucooy hfoifvf` tbct

oistflilj is acly tiafs gcstfr prmkfss tbcl

rfcìlj. Ymu kcl c`dust tbf spff` ckkmrìlj tm

ymur prfgfrflkf.

Fckb pmilt mg tbfmry is stcrtf` grma sfpcrctf oilftm flchof ymu tm oistfl mloy tbf tfxt mg ymuriltfrfst.

39) kkfssihioity4 Pbfsf stu`y tfxt hmmes bcvf ofjihof gmlts typf

& sizf cl` bijb kmltrcstkmomurs tm flchof ymu

rfc` fcsioy witbmut prmùkilj strcil ml ymur fyfs.

mu `m lmt lff` tm zmma cl` tbfl skrmoo


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bmrizmltcooy tm rfc` stu`y tfxt.

mu kcl switkb tm twm pcjfs pfr skrffl ocymut tm

cvmi` grfquflt vfrtikco skrmooilj, witbmut

kmaprmaisilj rfc`chioity tm sijligikclt fxtflt.8>)[tu`y ôcllfr4 [tu`y pocllfr is c aftbm` coomws ymu tm pocl gmr

stu`ywitbil oiaitf` tiaf cvciochof.

It cosm coomws ymu tm trcke ymur prmjrfss

cjcilst pocl5 tbfrfgmrf, ymu kcl c`dust ymur spff`

mg stu`y cl` stu`y bmurs ckkmrìljoy.

Piaf aclcjfaflt is spfkicooy iapmrtclt gmr

prmgfssimlco stu`flts tbct ymu bcvf tm afft mtbfr

kmaaitaflt sukb cs dmh, grifl`s cl` gcaioy.

83) riltfr Griflòy4 CKKC stu`y tfxt hmmes crf fkmlmaikcotm prilt.

@icjrcas, tchofs cl` mtbfr gmracttilj crf ac`f

tm effp tbf kmst mg priltilj tm ailiaua.

mu acy kmlsi`fr priltilj twm pcjfs si`f hy si`f

tm scvf pcpfrs cl` kmst, witbmut kmaprmaisilj

rfc`chioity tm sijligikclt fxtflt.

Amst mtbfr puhoisbfrs `m lmt coomw priltilj cl

fhmme ct coo mr dust coomw tm priltf` 86% - 7>% mg

tbf fhmme pcjfs. ckkcsuppmrt.kma coomws 3>>%

priltilj mg tbf fhmme pcjfs.

It wioo cosm prmvi`f pmrtchioitycs ymu kcl fcsioy

kcrry it il mur hcjs.
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17/137

CKKC G9 [tu`y Pfxt Fhmme bcs Amrf Pbcl 6> CKKC G9 Fxca Pips | ^cjf 3:mg 3;:






g til j+



88) @G Giof Gmract4 ^@G (^mrtchof `mkuaflt gmract) giofs kcl hf

vifwf` usilj grff c`mhf rfc`fr.

C`mhf rfc`fr is kmapctihof witb amst mpfrctiljsystfas sukb cswil`mws, Ack, Cl`rmi` ftk.

mu kcl cosm rfc` CKKC stu`y tfxt fhmme ml

tchofts cl` kfoo pbmlfssuppmrtilj ^@G gmract

tm tcef tbfsf fhmmes ml tbf wcy mr ct

wmrepockfil ymur pmkeft.

Pbfrfgmrf, ymu cosm `m lmt lff`tm huy pmkeft

lmtfs tmm.

It kcl hf usf` ml auotipof kmaputfrs cl` amhiof

`fvikf witbmut cly oiaitctiml iapmsf` ml tbf

luahfr mg `fvikfs.

^@G giof gmract is wi`foy usf` giof gmract usf` tm

kmaprfss giof sizf mg fofktrmlik `mkuaflts sukb cs

fhmmes cl` tcefs vfry oittof tiaf tm omc` cs

kmapcrf tm fhmmes bcvilj FRF giof gmract.

CKKC stu`y tfxt fhmme is sfcrkbchof tbrmujb cly

smgtwcrf bcvilj gil` cl` rfpockf gulktiml.

Bmwfvfr, kmlvfrsiml mg ^@G iltm @MK, PRPftk

gmract acy `istmrt strukturf mg cl fhmme mr acef

it ulrfc`chof ct coo.
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Acca f9 Course Notes for Distance Learning - ACCA Online Support & Classes in Karachi

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