acca f9 course notes for distance learning - acca online support & classes in karachi
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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
`ic G9 H^^, CKKC Ecpocl Fssfltico Pfxt G9, CKKC G9 Xfvisiml Eit^mkeft Lmtfs^csskcr`s, CKKC G9 `istclkf ofcrlilj, CKKC Hmmes ^@G Grff @mwlomc`
g til j+
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
`ic G9 H^^, CKKC Ecpocl Fssfltico Pfxt G9, CKKC G9 Xfvisiml Eit ^mkeft Lmtfs ^csskcr`s, CKKC G9 `istclkf ofcrlilj, CKKC Hmmes ^@G Grff @mwlomc`
Ckkc g9 fhmme
FRCA PM^IK[
Lmtf4 koike tbf krmss-rfgfrflkf hfomw gmr fcsy lcvijctiml. Koike mr
prfss Ktro + Bmaf tm sff tchof mg fxca tmpiks.
FRCA PM^IK[ ........................................................................................................................................ 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 ^OCLLFX................................................................................................................................. ;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 KC^IPCO ...................... 60
Fxca Pmpik 04 ACLCJFAFLP MG ZMXEILJ KC^IPCO FOFAFLP[ ................................................. 6:
Fxca Pmpik 64 @FPFXAILILJ ZMXEILJ KC^IPCO 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 & KC^IPCO [PXVKPVXF KML[I@FXCPIML[ ....................................... 330
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CKKC G9 [tu`y Pfxt Fhmme bcs Amrf Pbcl 6> CKKC G9 Fxca Pips | ^cjf 8mg 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
`ic G9 H^^, CKKC Ecpocl Fssfltico Pfxt G9, CKKC G9 Xfvisiml Eit^mkeft Lmtfs^csskcr`s, CKKC G9 `istclkf ofcrlilj, CKKC Hmmes ^@G Grff @mwlomc`
g til j+
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
`ic G9 H^^, CKKC Ecpocl Fssfltico Pfxt G9, CKKC G9 Xfvisiml Eit ^mkeft Lmtfs ^csskcr`s, CKKC G9 `istclkf ofcrlilj, CKKC Hmmes ^@G Grff @mwlomc`
Fxca Pmpik 364 GILCLKF GMX [ACOO & AF@IVA [ITF@ FLPIPIF[ ([AFs) .................................. 337
Fxca Pmpik 374 F[PIACPILJ KM[P MG KC^IPCO ............................................................................ 332
Fxca Pmpik 3:4 XFOCPIML[BI^ H/Z KM[P MG KC^IPCO, KC^IPCO [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 Mggfr^ockf 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.
http://accasupport.com/acca/http://accasupport.com/acca/http://facebook.com/groups/accasupport0comhttp://facebook.com/groups/accasupport0comhttp://facebook.com/groups/accasupport0comhttp://accasupport.com/make-comments/http://accasupport.com/make-comments/http://accasupport.com/make-comments/http://accasupport.com/discuss/Forum-ACCAhttp://accasupport.com/discuss/Forum-ACCAhttp://accasupport.com/discuss/Forum-ACCAhttp://accasupport.com/job-seekers/http://accasupport.com/job-seekers/http://accasupport.com/job-seekers/http://linkedin.com/in/accasupportdotcomhttps://facebook.com/accasupportdotcomhttp://twitter.com/accasupportocomhttps://plus.google.com/117285148872713835232/abouthttp://linkedin.com/in/accasupportdotcomhttps://facebook.com/accasupportdotcomhttp://twitter.com/accasupportocomhttps://plus.google.com/117285148872713835232/abouthttps://facebook.com/accasupportdotcomhttp://twitter.com/accasupportocomhttp://linkedin.com/in/accasupportdotcomhttps://plus.google.com/117285148872713835232/abouthttp://accasupport.com/http://accasupport.com/http://accasupport.com/mailto:[email protected]:[email protected]:[email protected]:[email protected]://pk.linkedin.com/in/accasupportdotcomhttps://plus.google.com/117285148872713835232/abouthttp://linkedin.com/in/accasupportdotcomhttp://twitter.com/accasupportocomhttps://facebook.com/accasupportdotcomhttps://twitter.com/accasupportocomhttps://plus.google.com/117285148872713835232/abouthttp://linkedin.com/in/accasupportdotcomhttp://twitter.com/accasupportocomhttps://facebook.com/accasupportdotcomhttp://www.facebook.com/accasupportdotcomhttps://plus.google.com/117285148872713835232/abouthttp://linkedin.com/in/accasupportdotcomhttp://twitter.com/accasupportocomhttps://facebook.com/accasupportdotcommailto:[email protected]:[email protected]://accasupport.com/https://plus.google.com/117285148872713835232/abouthttp://linkedin.com/in/accasupportdotcomhttp://twitter.com/accasupportocomhttps://facebook.com/accasupportdotcomhttps://plus.google.com/117285148872713835232/abouthttps://plus.google.com/117285148872713835232/abouthttps://plus.google.com/117285148872713835232/abouthttp://linkedin.com/in/accasupportdotcomhttp://twitter.com/accasupportocomhttps://facebook.com/accasupportdotcomhttps://plus.google.com/117285148872713835232/abouthttp://linkedin.com/in/accasupportdotcomhttp://linkedin.com/in/accasupportdotcomhttp://linkedin.com/in/accasupportdotcomhttp://twitter.com/accasupportocomhttps://facebook.com/accasupportdotcomhttps://plus.google.com/117285148872713835232/abouthttp://linkedin.com/in/accasupportdotcomhttp://twitter.com/accasupportocomhttp://twitter.com/accasupportocomhttp://twitter.com/accasupportocomhttps://facebook.com/accasupportdotcomhttps://plus.google.com/117285148872713835232/abouthttp://linkedin.com/in/accasupportdotcomhttp://twitter.com/accasupportocomhttps://facebook.com/accasupportdotcomhttps://facebook.com/accasupportdotcomhttps://facebook.com/accasupportdotcomhttps://plus.google.com/117285148872713835232/abouthttp://linkedin.com/in/accasupportdotcomhttp://twitter.com/accasupportocomhttps://facebook.com/accasupportdotcomhttp://accasupport.com/job-seekers/http://accasupport.com/discuss/Forum-ACCAhttp://accasupport.com/make-comments/http://facebook.com/groups/accasupport0comhttp://accasupport.com/acca/https://plus.google.com/117285148872713835232/abouthttp://linkedin.com/in/accasupportdotcomhttp://twitter.com/accasupportocomhttps://facebook.com/accasupportdotcom -
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CKKC G9 [tu`y Pfxt Fhmme bcs Amrf Pbcl 6> CKKC G9 Fxca Pips | ^cjf ;mg 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
`ic G9 H^^, CKKC Ecpocl Fssfltico Pfxt G9, CKKC G9 Xfvisiml Eit^mkeft Lmtfs^csskcr`s, CKKC G9 `istclkf ofcrlilj, CKKC Hmmes ^@G Grff @mwlomc`
g til j+
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
`ic G9 H^^, CKKC Ecpocl Fssfltico Pfxt G9, CKKC G9 Xfvisiml Eit ^mkeft Lmtfs ^csskcr`s, CKKC G9 `istclkf ofcrlilj, CKKC Hmmes ^@G Grff @mwlomc`
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 (KC^A)
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 330Krf`it Kmltrmo 7>
Krf`it Ilsurclkf :0
Krf`it Mr Kustmafr Clcoysis 7>
Krf`it ^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 Fxpfl`iturf 38>
@irfkt Sumtf 380
@iskmult Xctf 90
@iskmultf` ^cyhcke ^frim` 96
@iskmultilj 90
@ivi`fl` Jrmwtb Am`fo (@JA)
330
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CKKC G9 [tu`y Pfxt Fhmme bcs Amrf Pbcl 6> CKKC G9 Fxca Pips | ^cjf 0mg 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
`ic G9 H^^, CKKC Ecpocl Fssfltico Pfxt G9, CKKC G9 Xfvisiml Eit^mkeft Lmtfs^csskcr`s, CKKC G9 `istclkf ofcrlilj, CKKC Hmmes ^@G Grff @mwlomc`
g til j+
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
`ic G9 H^^, CKKC Ecpocl Fssfltico Pfxt G9, CKKC G9 Xfvisiml Eit ^mkeft Lmtfs ^csskcr`s, CKKC G9 `istclkf ofcrlilj, CKKC Hmmes ^@G Grff @mwlomc`
@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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CKKC G9 [tu`y Pfxt Fhmme bcs Amrf Pbcl 6> CKKC G9 Fxca Pips | ^cjf 6mg 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
`ic G9 H^^, CKKC Ecpocl Fssfltico Pfxt G9, CKKC G9 Xfvisiml Eit^mkeft Lmtfs^csskcr`s, CKKC G9 `istclkf ofcrlilj, CKKC Hmmes ^@G Grff @mwlomc`
g til j+
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
`ic G9 H^^, CKKC Ecpocl Fssfltico Pfxt G9, CKKC G9 Xfvisiml Eit ^mkeft Lmtfs ^csskcr`s, CKKC G9 `istclkf ofcrlilj, CKKC Hmmes ^@G Grff @mwlomc`
DDmilt Wflturf 3>8
Dust il Piaf (DIP) 27
OOcpsf 33>
Ofc` & Ocj ^cyaflt 380
Ofcsf 3>>
Ofssfr & Ofssff 3>>
Ofttfr Mg Krf`it :0
Oiqui`ity 6>
Oiqui`ity ^rfgfrflkf Pbfmry 3;>
Oiqui`ity 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 & Am`ijoicli (A&A) Pbfmry
33:
Aioofr & Am`ijoicli 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
Mvfrtrc`ilj & Vl`frtrc`ilj 29
^^cr Wcouf 3>6
^fkeilj Mr`fr Pbfmry 33:
^flsiml ;7
^fraclflt Cssfts 29
^frpftuity 90
^ockilj 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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CKKC G9 [tu`y Pfxt Fhmme bcs Amrf Pbcl 6> CKKC G9 Fxca Pips | ^cjf 7mg 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
`ic G9 H^^, CKKC Ecpocl Fssfltico Pfxt G9, CKKC G9 Xfvisiml Eit^mkeft Lmtfs^csskcr`s, CKKC G9 `istclkf ofcrlilj, CKKC Hmmes ^@G Grff @mwlomc`
g til j+
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
`ic G9 H^^, CKKC Ecpocl Fssfltico Pfxt G9, CKKC G9 Xfvisiml Eit ^mkeft Lmtfs ^csskcr`s, CKKC G9 `istclkf ofcrlilj, CKKC Hmmes ^@G Grff @mwlomc`
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;:
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
`ic G9 H^^, CKKC Ecpocl Fssfltico Pfxt G9, CKKC G9 Xfvisiml Eit^mkeft Lmtfs^csskcr`s, CKKC G9 `istclkf ofcrlilj, CKKC Hmmes ^@G Grff @mwlomc`
g til j+
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
`ic G9 H^^, CKKC Ecpocl Fssfltico Pfxt G9, CKKC G9 Xfvisiml Eit ^mkeft Lmtfs ^csskcr`s, CKKC G9 `istclkf ofcrlilj, CKKC Hmmes ^@G Grff @mwlomc`
Zmreilj Kcpitco Kykof 6;
Zmreilj Kcpitco Ilvfstaflt 9:
Y
Yifo` Kurvf 3;>
TTfrm Kmupml Hml` 3>6
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CKKC G9 [tu`y Pfxt Fhmme bcs Amrf Pbcl 6> CKKC G9 Fxca Pips | ^cjf 2mg 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
`ic G9 H^^, CKKC Ecpocl Fssfltico Pfxt G9, CKKC G9 Xfvisiml Eit^mkeft Lmtfs^csskcr`s, CKKC G9 `istclkf ofcrlilj, CKKC Hmmes ^@G Grff @mwlomc`
g til j+
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
`ic G9 H^^, CKKC Ecpocl Fssfltico Pfxt G9, CKKC G9 Xfvisiml Eit ^mkeft Lmtfs ^csskcr`s, CKKC G9 `istclkf ofcrlilj, CKKC Hmmes ^@G Grff @mwlomc`
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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CKKC G9 [tu`y Pfxt Fhmme bcs Amrf Pbcl 6> CKKC G9 Fxca Pips | ^cjf 9mg 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
`ic G9 H^^, CKKC Ecpocl Fssfltico Pfxt G9, CKKC G9 Xfvisiml Eit^mkeft Lmtfs^csskcr`s, CKKC G9 `istclkf ofcrlilj, CKKC Hmmes ^@G Grff @mwlomc`
g til j+
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
`ic G9 H^^, CKKC Ecpocl Fssfltico Pfxt G9, CKKC G9 Xfvisiml Eit ^mkeft Lmtfs ^csskcr`s, CKKC G9 `istclkf ofcrlilj, CKKC Hmmes ^@G Grff @mwlomc`
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.
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CKKC G9 [tu`y Pfxt Fhmme bcs Amrf Pbcl 6> CKKC G9 Fxca Pips | ^cjf 3>mg 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
`ic G9 H^^, CKKC Ecpocl Fssfltico Pfxt G9, CKKC G9 Xfvisiml Eit^mkeft Lmtfs^csskcr`s, CKKC G9 `istclkf ofcrlilj, CKKC Hmmes ^@G Grff @mwlomc`
g til j+
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
`ic G9 H^^, CKKC Ecpocl Fssfltico Pfxt G9, CKKC G9 Xfvisiml Eit ^mkeft Lmtfs ^csskcr`s, CKKC G9 `istclkf ofcrlilj, CKKC Hmmes ^@G Grff @mwlomc`
7) ^cst ^cpfr
lcoysis (G6, G9,
^3, ^;)4
^cst pcpfr clcoysis is jivfl ct tbfhfjilliljmg
tbf stu`y tfxt cl` cosm `irfktoy hfomwrfofvclt
bfc`iljs.
^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 clcoysis`irfktoy hfomw fckb
rfofvclt bfc`ilj 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 rfc`ilj
pcrtikuocr syoochus crfc.
G8 Aclcjfaflt Ckkmultiljfxca gmract
`mfs lmt prmvi`f sijligikclt hflfgit grma pcst
pcpfr clcoysis. Il KHF (kmaputfr hcsf`
fxcas)fckb kcl`i`ctf acy hf fxcailf`
`iggfrflt sft mg qufstimls.
Bmwfvfr, iapmrtclkf mg fckb fxca tmpik is
`iskussf` ul`fr fxca cwcrflfss cl` fxca
suppmrt bfc`iljs.
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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CKKC G9 [tu`y Pfxt Fhmme bcs Amrf Pbcl 6> CKKC G9 Fxca Pips | ^cjf 33mg 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
`ic G9 H^^, CKKC Ecpocl Fssfltico Pfxt G9, CKKC G9 Xfvisiml Eit^mkeft Lmtfs^csskcr`s, CKKC G9 `istclkf ofcrlilj, CKKC Hmmes ^@G Grff @mwlomc`
g til j+
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
`ic G9 H^^, CKKC Ecpocl Fssfltico Pfxt G9, CKKC G9 Xfvisiml Eit ^mkeft Lmtfs ^csskcr`s, CKKC G9 `istclkf ofcrlilj, CKKC Hmmes ^@G Grff @mwlomc`
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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CKKC G9 [tu`y Pfxt Fhmme bcs Amrf Pbcl 6> CKKC G9 Fxca Pips | ^cjf 38mg 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
`ic G9 H^^, CKKC Ecpocl Fssfltico Pfxt G9, CKKC G9 Xfvisiml Eit^mkeft Lmtfs^csskcr`s, CKKC G9 `istclkf ofcrlilj, CKKC Hmmes ^@G Grff @mwlomc`
g til j+
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
`ic G9 H^^, CKKC Ecpocl Fssfltico Pfxt G9, CKKC G9 Xfvisiml Eit ^mkeft Lmtfs ^csskcr`s, CKKC G9 `istclkf ofcrlilj, CKKC Hmmes ^@G Grff @mwlomc`
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` prmkf`urfs,wbikb crf `iggikuot
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` `icjrcas flchofs ymu tm ofcrl CKKC
pcpfrs usilj hmtb hrcils tm cvmi` jfttilj
mvfrstrfssf` ofgt pcrt mg tbf hrcil `uf tm fxkfssivf
rfc`ilj.
Ofgt hrcil is rfspmlsihof gmr rfc`ilj, kcokuoctiml,
clcoysis. Xijbt hrcil is rfspmlsihof gmr
fstchoisbilj rfoctimlsbips, rfc`ilj 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;:
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
`ic G9 H^^, CKKC Ecpocl Fssfltico Pfxt G9, CKKC G9 Xfvisiml Eit^mkeft Lmtfs^csskcr`s, CKKC G9 `istclkf ofcrlilj, CKKC Hmmes ^@G Grff @mwlomc`
g til j+
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
`ic G9 H^^, CKKC Ecpocl Fssfltico Pfxt G9, CKKC G9 Xfvisiml Eit ^mkeft Lmtfs ^csskcr`s, CKKC G9 `istclkf ofcrlilj, CKKC Hmmes ^@G Grff @mwlomc`
csef` il tbf fxcas.
[moutimls crf jivfl il c gmract tbct wioo scvf
tiaf,wbiof smovilj qufstimls `urilj tbf fxcas.
Piaf aclcjfaflt is iapmrtclt `urilj 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``itiml, 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``itiml,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 mr`ilcrypriltf` cl` fhmmes. Bypfroiles wioo scvf ocrjf
camult mg tiaf `urilj tbf wbmof fxca sfssiml.
30)Hmmeacres4 Hmmeacrescrf jivfl gmr rfckbilj quikeoytm
rfofvclt syoochus crfc. It is cl cotfrlctivf tm
bypfroiles.
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CKKC G9 [tu`y Pfxt Fhmme bcs Amrf Pbcl 6> CKKC G9 Fxca Pips | ^cjf 30mg 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
`ic G9 H^^, CKKC Ecpocl Fssfltico Pfxt G9, CKKC G9 Xfvisiml Eit^mkeft Lmtfs^csskcr`s, CKKC G9 `istclkf ofcrlilj, CKKC Hmmes ^@G Grff @mwlomc`
g til j+
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
`ic G9 H^^, CKKC Ecpocl Fssfltico Pfxt G9, CKKC G9 Xfvisiml Eit ^mkeft Lmtfs ^csskcr`s, CKKC G9 `istclkf ofcrlilj, CKKC Hmmes ^@G Grff @mwlomc`
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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CKKC G9 [tu`y Pfxt Fhmme bcs Amrf Pbcl 6> CKKC G9 Fxca Pips | ^cjf 36mg 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
`ic G9 H^^, CKKC Ecpocl Fssfltico Pfxt G9, CKKC G9 Xfvisiml Eit^mkeft Lmtfs^csskcr`s, CKKC G9 `istclkf ofcrlilj, CKKC Hmmes ^@G Grff @mwlomc`
g til j+
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
`ic G9 H^^, CKKC Ecpocl Fssfltico Pfxt G9, CKKC G9 Xfvisiml Eit ^mkeft Lmtfs ^csskcr`s, CKKC G9 `istclkf ofcrlilj, CKKC Hmmes ^@G Grff @mwlomc`
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 rfc`ilj tfxtkcl
pcrtikuocroy hflfgit grma tbis gfcturf.
Mtbfrs kcl bcvf chrfce grma rfc`iljtfxt.
Oistflilj ilvmovfs tbf usf mg Xijbt hrcil mppmsf`
rfc`ilj, wbikb ilvmovfs tbf usf mg Ofgt hrcil.
Oistflilj coomws ymur Ofgt hrcil tm rfvitcoizf gmr
guturf rfc`ilj.
It wioo cosm bfop rfvisimlmg ymur syoochus hfgmrf
fxcas aukb gcstfr. It is usucooy hfoifvf` tbct
oistflilj is acly tiafs gcstfr prmkfss tbcl
rfc`ilj. Ymu kcl c`dust tbf spff` ckkmr`ilj 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 prm`ukilj strcil ml ymur fyfs.
mu `m lmt lff` tm zmma cl` tbfl skrmoo
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CKKC G9 [tu`y Pfxt Fhmme bcs Amrf Pbcl 6> CKKC G9 Fxca Pips | ^cjf 37mg 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
`ic G9 H^^, CKKC Ecpocl Fssfltico Pfxt G9, CKKC G9 Xfvisiml Eit^mkeft Lmtfs^csskcr`s, CKKC G9 `istclkf ofcrlilj, CKKC Hmmes ^@G Grff @mwlomc`
g til j+
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
`ic G9 H^^, CKKC Ecpocl Fssfltico Pfxt G9, CKKC G9 Xfvisiml Eit ^mkeft Lmtfs ^csskcr`s, CKKC G9 `istclkf ofcrlilj, CKKC Hmmes ^@G Grff @mwlomc`
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 ^ocllfr4 [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 ckkmr`iljoy.
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 Grifl`oy4 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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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 3:mg 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
`ic G9 H^^, CKKC Ecpocl Fssfltico Pfxt G9, CKKC G9 Xfvisiml Eit^mkeft Lmtfs^csskcr`s, CKKC G9 `istclkf ofcrlilj, CKKC Hmmes ^@G Grff @mwlomc`
g til j+
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
`ic G9 H^^, CKKC Ecpocl Fssfltico Pfxt G9, CKKC G9 Xfvisiml Eit ^mkeft Lmtfs ^csskcr`s, CKKC G9 `istclkf ofcrlilj, CKKC Hmmes ^@G Grff @mwlomc`
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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