acca thesis for bsc applied accountancy

8/3/2019 Acca Thesis for BSC Applied Accountancy

1/32

&&$$39073,943,#0,9438!740.98,70,;,,-0

4:.,3095740.98,94.48934,3/417010703.38908,3/

574;/35740.9894&,3/&$89:/0398147,890,78

%070834300/94477,-4:9/0,/308475,,782-0.,:80574;/04:5,,782170047:3/07/0,/30

79305030198

!,507803:303088,3/:36:03088%

%0-:/3:5417080,7.,3/793889,9147-448934:7,.,/02..,700794903090;0

85,70884192,.42

85,7088419.42

4-0

850-08:50747

43903983974/:.943

%04.041

3974/:.943

4-,$07;.08

,.74:3/

#080,7.083

#080,7.":08943

#080,7.-0.9;08

#080,7.7,2047

#080,7.094/4408


2/32

%20

&394131472,943,3/!45:,943

9039

#080,7.3;7432039

,9,40.943094/8

',/9

,9,,3,88

$,250$0

$,253%0.36:08

#08:98

,.98,3/1:708147

:83088$:22,7

:894207800/-,.

$97,90.25,.9414-,,943

,3425099478

4-,%0.344$07;.08

43.:843

#%$

29,9438

#010703.08

3974/:.943

4-,,943 ,8 -003 /0130/ , .4393:4:8 574.088 974: . 3,943,

13,3.,889028.:9:70,3/.;,9438,;0.420.4807,3/430/3974:90

3094741.422:3.,943,3/97,/094:-03,34/.43.0591742905,8910

0,7898,8-0.420,2,47.43.0730/945.,4;079047/,8.,90.43.059

414-,,943,8 -003 :3/078944/ 94,;0 02070/ 4:941 90&7::,#4:3/41

%%97,/0889028,70

%090724-,,943,8-003/0130/-,349077080,7.07,89057,.9.0,243

4;07320398 47,3,9438 ,3/ 50450 41 /1107039 70438 41 .422:3.,943 ,3/


3/32

3907.4330.943 9,9,8-0038:554790/-% ,3/39073,943, 7:084-,,943

9,8,84-003/08.7-0/,89039073,943,14410.4342.13,3.,97,/0,3/

.422:3.,94383907,9434-,,943

%0 .425,3 47//0 ,8 -003 394 , .42509943 ,9 4-, 0;0 /:0 94 90

70/:.943 41 90 -4:3/,708 ,3/ 29,9438 41 , 850.1. 7043 -03 ,3

39073,943,47,3,943,84,84-0301981742984-,.43.05903,-39470,.

,/07,3041.:8942078,..47/394907300/8706:7020398,3/90704390

-043949,8;0390455479:39,3/549039,147170024;0203941.,59,44/8

,3/807;.08,.7488/1107039704389,30.0594341170024;0203941,-47

4-,,943/013943


4/32

%04.041

3974/:.943

,8985,8917429.039:7,3/8,4-,-:83088.8394-49,7/,70

,3/8419,703/:897080.425:90790.344%.438:93,3/4893807;.08

9,8980,/411.03047&$98.,0/:0/:09498.47547,90.4478

9 847/8 ,7089 .425:907 47,3,943,;32470 9,3 89,11 202-078

.425783418,0850450/083078.438:9,398,3/8.0391.7080,7.0734;07

.4:39708%0 8,08 ,702470 9,3 -43&$ /4,78 8 80.43/ 347/8

2,7098,7047-08

4-,$07;.08

%07494190.425,3805,3/34;0789,11473324709,3

.4:39708472,34-0.9;089405.425,382,3,0203994907%4507,9438,3/

7084:7.08%02,47/;843414-,$07;.088

4-, :83088 $07;.08 $ 0,738 089 70;03:0 ,3/ 574;/0/

850.,0/807;.083414-,$07;.083.:/3

O ,3,02039438:93

O $890283907,943

O 55.,943,3,02039$07;.08

,.74:3/

38;0543990300/41-:83088.,309,85,.014730455479:39,3/

3084:7.0,8.70,90//:094 903907.4330.90/2,7098%0.422:3.,943,5

,8-00370/:.0//:0943907309,.74889047/93438945304-,.4330.943


5/32

4147,3/90.344974:4:9 9047/,3/ 050/ 94-0 394:.9 98

.039814790/0;04520394130-:83088/0838,80,890.3.,,7.90.9:708

8 ,84 973 94 4 147 90 ,9089 ,550,732,7098 .,59:73 907 % 749

574;/39090.344-,80414507,943890300/0:8390780/74:594

574;/0-09907807;.09490.0398

8/08570,/,3/.425,.9 3094720,38473 94,;0,5,79307,;3 90

70,39073,943,,5574,.9/0;07.03907847//0,8,4941390039

80/50450 7084:7.08944890/:.,943,3/050703.041 70,95071472,3.08

574.08808 9,9,8:,7,3900/570/.90/47,3,943,/;,39,08%8 8/:094 90

:37;,0/ ,-9 94 /0;07 .4250 5740.98 /0598 41 90.3., 340/0

2502039,9438:55479,3/5740.92,3,02039.,5,-90884.,570803.03, 90 47/8 2,47 2,7098 3.:/3 3/, 3, 0397,,89073 :7450 ,3/

7, ;08 .0398 , :36:02 41 4., -:83088 3/:897 ,3/2,709 340/0

-,.0/ - 4-, 8.,0 %0 807;.0 /0;07 .039078 47 .480 9 47/ .,88

.4250903. .039078 3.:/3 09 7080,7. ,-8 84-, :83088 $4:9438

03907 4-, 0;07 # 47,3,943 ,3/ $419,70 ,-8 4.,90/

897,90.,,.74889047/


6/32

#080,7.083

#080,7.":08943

,989025,.9414-,,943434;07,4507,9438,3/897,90

#080,7.-0.9;08

443,70907080,7.4-0.9;081479089:/

O 5470908947.1,.98,3/249;,94781474-,,943147

O -807;09025,.9414-,,94343.:894207807;.0/0;07

O $9:/90897,90.0020398414-,,943897,90147,3/980020398

#080,7.7,2047

%089:/8410547,9473,9:70%089:/572,74-0.9;08940547090

4-,8/041 9047,3,943.4803147 905:7548003.0984:/-0059.0,7

9,93454909.,,3,8883;4;0/%031472,94314:3/4:9974:90/1107039

84:7.08418:.31472,9434:/-0:80/948,9819089,90/4-0.9;08419089:/

54071:147.08:.,84-,,943.,3349-0/030/83.09,8-003,70,84341

2,35489;0.,30894,,3/84205,79419047/%4:349339847/

.4208,844/,8,4047,8-,/31:82,7890.,8094-,,943-:990

.,308-74:9-4-,,94347901,.9,943414-,,943574;/0/39047/

,8-00341:35,7,0.,30 &50707.:,94341:2,3.,59,,3/.0,5

,-47,/-00390570280414-,,943,3/7084:7.08974:4:99047/.,3-0

.7.:,90/94905,.039047/07090708,97:0300/419

%089:/70;4;08,74:3/4-,,943,3/9825,.94390897,90.14.:8 .:894207

/0;07,3/39,8947.249;,94784190434-,/0.843419047,3,943

17,20471478:.89:/-030547,94733,9:7089,9.,308-74:9,-4:93

9047,3,943850.1.,3901:3.9438412,3,0203990.344334;,943,3/

.42509943$3.04-,,943.4208370854380947493902,709807090


7/32

47,3,9438,70,/4507,9303.0986:90,3:3/0734.,,88:259439,9

8:.1:3.9438,3/5,7984147,3,9434:/09,110.90/

7433:2-07418.:8942078-:830885,793078,3/$'8,704-,347

5,333 94 4-,0 0-:83088 84:9438 3 ,557457,90 ,3:,08 94 8:55479 907-:8308805,384347//08,3090384394814.:80/39073,2884390

,70,88893902384;3 ,34-,,94370,90/88:08902,,;0/0;0453

84:9438-,80/43574/:.9832:950,3:,08

#080,7.094/4408

%02,4770,8438942,00547,9477080,7.,890-,80419089:/070

O %4,88:70907080,7.0783907089,3/,857,943147-09907:3/0789,3/3

O %490899057,.9.,-9417085438-9432470-74,/89:/08

O %4/0;045902094/94-002540/3,3.43806:03989:/

O %4.,71902,324/0,3/.43897:.9841,89:/

O %4089,-8574791471:9:707080,7.

O %4/0;045,30549088,-4:9,34-;4:84-807;,-01,.9

%20

%089:/8,43092089:/,3/4:/.40.9,3/,3,090/,9,174290

708543/0398,9,;0354394192094:970509943419089:/24/003.090

708:984:/7057080399057080391,.98,-4:9900110.98414-,,9433

&394131472,943,3/!45:,943

%0:39 41 31472,9434:/-0025400847547,904-,,943 %0,2 41

904-,,94300.:9;0,80,890.:89420784,709,390807;.0

/0;07 1742 90 47,3,943 03 9 .4208 94 90 05,3,943 41 1,.98 ,3/249;,9478414-,,94314790025400411742,890,7847,8

-00390.:894207411742,894300,74:/-0.438/070/


8/32

9039

$3.0 9089:/ 8 290/ 94 ,3/ 90 945. 8 70,93 94 90 4-,,943

90701470 90/,9, 1742 4:9 41,4704:/ -0 .40.90/ ,80. 3.:/08

8,3 .4:39708 ,3/ 9024/041 8:. /,9, .40.9434:/ -0 974: 3907309

:89420783907,.939/70.9473/70.94:/-0854990/434.,943147

905:75480/,9,.40.943

#080,7.3;7432039

%0704:/-034.439744;07907080,7.03;7432039%07080,7.074:/

,;0 34 .43974 4;07 90 89,90 ,3/ 1,.9478 31:03.3 90 708543/0398 3 ,3

2,3307%0708543/0394:/-036:70/,-4:93983,9:7,809938

,9,40.943094/8

4894190/,9,4:/-0.40.90/433047-2,3949070850.9;0

545:,94341907080,7.%08:7;02094/8147/,9,.40.943,70

":089433,70

%0 706:70/ 31472,943 47 /,9, -0 ,9070/ 1742 90

708543808 - 90 6:089433,70 944 10/ 3 - 90 708543/0398

0254008 ,3/ .:8942078 %0 6:089433,70 ,8 /0;0450/ -,80/:543 904-0.9;08419089:/,.41904-0.9;080,/94/1107039

/2038438,3//1107039 /203843 903 -7,3.0/ 90 6:089438 94 9,5

90 507.059438 ,3/ 933 41 90 .:8942078 %0 3,9:70 41 90

,/23897,943418:.8:7;084:/-0801,/2389070/

3907;08

%0 3907;08 -0 9,03 1742 0907 90 2,3,078 41 90

.425,3 47 90 .438:2078 9,9 4:/ 0,/ 94 097,.9 90 897,90.

0020398 41 4-,,943 147 -,80/ :543 90 /,9, .40.90/ %0

3907;08 574;/0 :801: 31472,943 147 90 7080,7.078 147 90

5:7548041897,90.,/:892039814790425,3


9/32

',/9

%014430709084:7.08:80/94,.6:709080.43/,7/,9,

!,897080,7.89:/08

79.08

.943,708

3907309

%014430709084:7.0841572,7/,9,

O :894207841

O ,3,07841

,9,,3,88

44390.36:084:/-0,550/347/0794,3,090/,9,.40.90/

1742908,250

O #,943,88

$,250$0

%08,25080,8:941.070.40.90/4330,3/7089

-1,.0941,.0%0803.:/0/90-7,3/2,3,078,3/47547,904-,,943%0,2

41,80

$,253%0.36:08

:/2039, 8,253 4:/ -0 :80/ 147 90 5:75480 41 800.93 90

705708039,9;08:-8094190545:,943437,3/428,2534:/-0:80/-0.,:80

4190,-803.0418,25317,20%0490770,843147:/2039,8,25389,990

.425,39801.,3;09089419049070254008,80,890.:89420784190

47,3,9439907.439,.98

#08:98


10/32

,.98,3/1:708147

O ,/ 70.0;0/ , 945 ,733 3 . 070,-4:9430 :3/70/,3/

9700-43 /4,78 9,9 708:90/ 3 90 780 41 % ,74:3/ 119003 507.039 94

,248989003-43/4,78

O %00,7-74:9,-4:9,.,81441,-4:9-4324709,3%8

,24:39 /40839 3.:/0 39073,943, 309 -44 ;,:0 41 4507,93 0,80

06:52039 ,3/ .079,3 3;08920398 . 070 2470 9,3 14:79003 -43

/4,78 %0 0,7 03/0/ 3 ,3 0.0039 1,843 9 ,88098 :3/07 90 6:/

,880980,/,24:393.48094979003-43/4,78,33:,705479

O 382,738374880,73383.70,80/.4380.:9;01471190,794

1479 14:7 507.039 0.00/3 94 ,2489 80;03 ,3/ , ,1 5439 29 83.0070,8 90 5709, 2,738 3.70,80/ 94 89003 507.039 3 90 5,89

/0.,/0 90 94 0;08 ,/ -003 90 089 742 90 .4393:,943 41 90

574.088 3 90!$ 1742 3.70,808 94 9039 14:7 507.0399,98 ,2489

330 /4,78 %0 0,7338 070 3 94 1:708 1742 8 .4380.:9;0 0,78

,8394354898

O %0.,8 3;0892039 3 147 119003 9,04;078,8 8 -43/4,78

-43 4:9 41 . 903 070 3 90 945 ,70,8 41 8419,70 3 #080,7.

0;04520399035:98,2489418-43/4,78,3/,24891;0-43/4,78

3949,4;070,/8,;0-,.979003-43/4,78943;089478903-43

/4,78974:/;/03/70-:3,80,8,24899700-43/4,7974:

8,708

O 70.0;0/ , 44/ 3:2-07 ,74:3/ 14:7 94:8,3/ &390/ $9,908 0.:8;0

7983,3/,/-00370,9079,380;039507.0391478419,70574/:.98

,80,8147807;.05747,2

O 3!8 ,7/ /7;08 ,/ /;0890/ ,3/ 5:92470 3897,90./;8438 147

0,250 47,3,943, .,5,.9 41 0,733 902547,7 82:,943 ,3,9.,

70;0,3/7084:943814703;7432039,574-0281,.0/-

O 9089,79419089,1141974:4:99047/,8780394

0,248990;094:8,3/17420,7


11/32

O %005,38434190.425,34507,9438070324709,3430:3/70/,3/

80;039 89,908 974:4:9 90 47/ . 8 .,0/ 97:0 4-,,943 ,3/

0547,94341 904-,-:83088 ,;03:0803.0 ,.0;3-7,/ 047,5.

70,. 3 84-,47 708:90/ 3,2489 89 1;0507.039 41 8

574198%870;03:00.:/08900,73381742&390/$9,9082,7095,.09,9

-0,33,3/05,3/0/,55742,90903507.0399,9.425090809003

507.03941949,574198

O ;074907.425,347904;073203941,.4:39783907,.09470/:.0907

.4898 94 3;039 ,9 , 1,8907 5,.0 ,3/ 94 .43;079 90 74:3/8 90701470 90

3;0892039824703944-,,9438907,8-0030.4342./431,3,943

/090701470900,/078,70349:899739470.4;079,90.4342.1,7,907

,84 94 ,;0 8.450 147 90 89 .039:7 13,3., 88902 %0 2,47 ,70,8 41

3907089,70070 8,70,/,,,0,/41490781470,250807;.08

00.434208900.4280.9478943897,11.-09907,3/0110.9;0309478,3/

98.,3087010770/94,8904-,549039,,839435489

:83088$:22,7

%4573.5,4,8,/-00341572025479,3.0147.8-:8308824/08

-:9948:55479

0;073-:83088;,:094.0398974:011.03.,3/.425099;030883%

84:9438

!74;84341;,:0948,704/078419073;08920398

8947

8947.,89:/41905,8941570803989870,,3/,89325,.9439047/3

8,5041907.470;,:08-0,;478,3/5071472,3.0

O 8

$9,7937,

3,,3.0419700/110703947,3,943843941:309445,.0


12/32

O %,-:,93,.30425,3

O %039073,943,%20#0.47/3425,3

O 425:93$.,0425,341207.,

%#,890,390.0/03994%42,8,9843$7430/%#39:733

394,0,/3334;,94793903090,78%897,381472,943,819,8

14:3/3,8,8411.,,334:3.0/,8903,204190.47547,943

,8 ,/ 98 14:3/,943 974: 2,47 ,3/ 831.,39 54398 9,9 ,/ , 147,7/

,5574,.7,9079,3,;3574/:.980.42207.,8.,0475:3..,7/9,-:,947

;03390920841/0570884389,.0/9498247,8,3/474389,92,/0

5488-0147 990574;8434102542039,3/84,894005:5990/02,3/

,3/574/:.9434:95:99.4393:0/3073410330078,3/490789,11,8

-0035,3,325479,397403574;/3,053,3/1474;073203941&390/

$9,908$4.,$0.:79.99070,9089411.,574.0/:7041,920

O

://3110.98

47/,7,/;0780,110.90/9039073,943,97,/0,3/.42207.0-:989//

34989453 98 9204190,7 941:1 90/02,3/05,3/0/ 98574/:.9431,.908

0 ,3 ,//943 94 3/.499 4/0 9 30 45033 3 !4:00580

,83943 ,3/ $,3 480 ,1473, ..007,93 94 90 4-,,943 90

.425,3,190790,7,3/3914720/90%942,3,098147034507,9438

93 9039 0,78 90 30 .425,3 0307,90/ ,1 41 8 :83088 334;,943

470/ 9409079 84.09, 2574;02039,9 9,9 920,8 5742490/ 7,30 ,3/

-:83088-030;403.039857,.9.08$:.54.08.4:/,;0-0.4209089,3/,7/

0,78-,.03 3,.9:, 90 .425,3-0,3 94 44 147 90 549039, 147 102,08

,9073,9;08 ,3/ 90 /8,-0/ 843 90 .43.0738 9 90 897,90. 89058 9,03

1470,3/

O

,8084107,


13/32

%42,8,98437-0.,2085708/0393.,890-03334190

47,3,943897,381472,94394,24/0730/-:83088:7381789/0.,/0,990

.425,3,98437,907,8990/-479:30,89024898:..0881:.,59,894

0;07 ;0/-0,3 90 97,381472,943 41 94 , 4-, 5,07 1742 , 945 -:83088

,207 ,8 5:9 43 , 41 /0;0453 ,8 0 ,8 .42207.,3 .425:9078

90.3440847547,902,3,02039/00/8419047,3,943070,845742490/3

8 07, 9 ,84 ,;0 , -4489 94 .07910/ -:83088 90,2 /00/8 41 90 47,3,943

438/0739085,3414507,9438,24701472,4:944,89,03-8:.,8

:37990354845,813,5:9 3-,.,3/90 38-4:3.0/ 9490

9454190.172.-0.,205488-0/:0949090.344.,,/;,3.020398

O

%0%:7374:3/

%0-03334182,3.425099478039070/902,70994970,9%,9843

7 944 , ;07 257088;0 24;0 ,3/ 5:80/ 94 /0;045 90 70;4:943,7

88902 1,2412,317,20 .425:9078%8 0/ 94,3050703.041,2489 1;0

9208 70;03:08 147 3 90 920 85,3 41 903 0,78 %0 47/8 2489 ,/270/

47,3,9431440/;,74:884.,5747,28,3/02540057470884303/147

8,3/8,8,890.344,3/4-,47,30770850.9;0

O

7,41!07843,425:9078

4393:3 9 90 8:..088 80708 41 8 897039038 9801 ,8 90 %

574/:.9438 2489 8:..0881: .425,3 %8 8:..088 .4:/ -0 390757090/ 3 574198

,/27,943,3/334;,943 9/0;0450/90.34408.,/ 398 898:.,890

.,59;,938970,90.344.,890:8,031455/7;08,3/.70/9.,7/894

90 % . ,8 -01470 % 8 303:9 8 109 0;07070 3 8 90

.425,3 /0;0450/ 90 ,8 974: 90! 70;4:943 .4:/ 9 902,709 0 ,

89472 9 .70,90/ ;,74:8 89,3/,7/8 147 90 092,93 41 90 ! ,3 06:52039 41

24/073,943:80/35,.08,8.425,3080/:.,943,3899:908,3/4:808,74:3/

9047/,;30,23078443!8.84-0!70840;07/085908:.


14/32

334;,9431:41549039,-90,908,83974:-094.,77438:.5,80

949014430,78

O

%0033341:83088

8-74:9 9070,9 9:73,74:3/ 147 3 1472 41 98 897,90. .,0308 3 90

9208 41 /05708843 9 24;0/ 3 89743 334;,9;0 -:8308808 807;.0 5747,28

8419,70%0.425,3,84.,30/9803;74320399414.:8,,343.:8942078,3/

1472470,97085438;03088,3/.4,-47,943%897,381472,943.,20,439

90 -0333 41 90 3907309 070,8 90 .425,3 ,8 ,84 -003 , 9703/ 809907 94

574;/0807;.0894.03981479,3,/;,39,04139073,943,.425:90730947,3/

.47547,943.,0/0-:8308839003/41909.039:7-0.4208904-,

0,/07,,3


15/32

7,3,943,$97:.9:70

$,2:0!,28,34 8.,7507843,3/5708/03941.:770390,8-4733:0,/-0033423,90/,8.,75078433.94-07,5,791742

473,883.0,7.014709,90,8902,30,/83.0

3,7.,3/,75078433,3:,7,8900,703089,790/

8 .,7007 ,3/ 83.0 903,8 -003 0993 90 945 5489438 0 80347 '! 147 90

39075780$89028,3/!07843,$8902874:580,/,2,477403.70,93,3/

0,/3 8 4-, $07;.08 9 90 .43897:.943 41 90 ,7089 ,8 0 ,8 90

70,908905,3/0/%807;.08-:830883903/:8973,5,30,84470/

,8,8:50747,/23897,943/70.94707,/:,90/1742%04384538&3;0789

,/-003 900,/07 41 904:3. 41425099;03088,943, 334;,94339,9;0

,3/ ,/ , 49 41 .425,38 8:..088 . 2,/0 2 43 ,3 4347,7 0700 41

4.94741:2,300990781742#03880,07!490.3.3899:903$05902-070

,/43'4:39,7425,343851742$:

,74:7/00.02-07,/-0039083.0,,3/89

890,3/'!410430/3,8,20.,3.,033007303943

30,8,554390/,8,3/8:50747'!014709,90,88:50747'!

,3/0307,,3,074-,3,3.3,3/ 0/9047/8 ,7089 % 13,3.3,3/

,88092,3,0203947,3,9430,84807;0/,84397407'!'!413,3.0

,3/!,3331474-,$07;.080,/-00343/11070392,3,02039548983

13,3.0897,90.5,333,3/03300733.:/32,3,074113,3.,807;.08147

8,-3:7803,3/

$89028,3,02039

411078,243 90 -089 ,7/,702,3,02039 9448 9,9 05 38,;3920 ,3/

2430-97,3,3/389,37084:7.08459235071472,3.0,3/1,.9,931,7411

705,78


16/32

$.45041507,9438

507,9438 ,9 347/07 94 1:1 90 47,3,94384;07,4-0.9;02:89.4770,90

9 90 8479 9072 ,3/ /;843, 47 1:3.943, 4-0.9;08 %8 8 842093 9,9 8

9,03.,7041,9,;07 84:3/2,3,07, 0;0,9 %0897,90.47039,943 08

940907 3 47/07 94 .70,90 90 8307. 0110.9 9 90 4907 /2038438 41 90

47,3,943 $:. 8 ,.0;0/ 974: % 4507,943, 2,3,02039 ,3/ 889028

,/23897,943 84:9438 . 825108 ,3/08 ,3/ 4592808 98 807;.0

5071472,3.0/0;073-09907,5574,.,-0%30/94-:8308839,9;0

884:94384110747,38,9438

O !74;/3807;.08,3/97,3370,9394-7333,:942,90/473,558

,3/2,3,07,.,0308414507,9438

O ,38:7094574;/057494.4,3/03.7593807;.0814780.70.,3/,88:73

,;,,-94131472,943,990795,.0,99079920

O

!74;843418,10957494.48,3/2,39070,.41-:83088974:90:804100.9743.-:830885488-0

O 3.70,83# ,3/ 4907 13,3., 3/.,9478 974: 6:. 2502039,943 41

5,38,3/1:1203941,700/807;.08.438/0739090.344.,.,0308

4124/073,0


17/32

O !708039,94341,5488-0/0,8,3/459438849,944/8,3/574/:.98.,3-0

:80/3,1139990,908990.34439010/412,3,3807;.08

7,3,9438 ,243 90 .03900 41 .,3 ,;, 807;.08 ,3/ ,8889,3.0 3 90

14432,3307974:9890.34434507,94384147,3,943,3/.0.3,3/

.4397438890285479144

O $07;.00;07,3/!74.088:942,943

%47,38,94381,.0,;,70941 807;.0/0;07.,0308/:0 9490

.,308 3 90 % 03;7432039 -49 5,330/ ,3/ :35,330/ %0 ,;0 94

2,3,090,110.941.,301742,-:83088/0;0452039,3/4507,94385439

41;0

8807;.0/0;078.79.,94-:830887499057088:707480,.

0,7 147 % 94 6:. 3974/:.0 30 807;.08 3 90 -:83088 %8 0,;08

/0;0452039,3/4507,94389088920 94,88088,3/ 70;0 9025,.941

.,308390317,897:.9:70

O $07;.0;,,-9,3/!071472,3.0

49415740.98/0503/0,;43907807;.0894/7;070;03:0:9,8

574/:.943874,3/ 90.344080;4;0 9-0.42085747088;0/11.:9 94

:3/0789,3/90.4250,884.,9438,3//0503/03.08-09003;,74:8,078

41 90 8:554793 807;.0 317,897:.9:70 94:9 , .0,7 03/9403/ ;0 41

807;.0 317,897:.9:70 0,9 9070 8 34 , 94 .4770,90 ,;,,-9 ,3/

5071472,3.0 31472,943 1742 3/;/:, 889028 ,3/ ,55.,9438 9 90

-:83088,8,40

,9,,3/31472,943,7090944894,3.425099;00/0390.:77039

,0 41 -:83088 ,3/ .42207.0 9 .4393:4:8 08.,,908 90 706:702039 41

920 ,3/ :801: /,9, 3 47/07 94 89, :5 94 /,90 ,3/ ,3 .:894207 807;.0

89,3/,7/8 347/0794-0 3907,.0147-:8308847,3,943 100 90300/41


18/32

09938:.31472,94389470/43,2,880;0%82:89-0/43038:.,

,9,990708,3/41:39,243;,74:8950841/,9,39047,3,943

%4:90/,9,8:2434:847-:948,099300/894-038:.,,

9,9 349 43 9300/8 94-0 0,8 94,..088 -:9 ,84 0,8 94 :80 %8 03970

85443100/890574.08841,33900/033090.344.,,/;,3.020398

,3/ 2,3 334;,9438 3 8:. , 2,3307 90 47,3,943 .,3 09 94 98

4-0.9;0974:,5:8574;/0/-8807;.08

3 47/07 94 05 47,3,94389 907 /,9, 8947,0 706:7020398,3/

88:08970894-734:990,908990.344.,84:9438,..425,30/9

90 2489 80.:70 ,3/ :807 1703/ 889028443,5503 94 -0 90 9700

2489 25479,39 80.9438 147 90 4592:2 0;08 94 -0 70,.0/ 3 90 10/ 412,3,38947,07084:7.08

O $0.:7941/,9,

O #084:7.0870,9394/,9,8947,0,3/984507,943,,850.9

O ,9,8947,0147439072:8,0,3/,3,884110..0

$07;.00542039,3/10..0,3,02039

%0 708:98,7834:941,3/82,39341.447/3,943 -090034507,9438

,3//0;0452039.,3.,:80,/;07800110.98347,3,94380070%8

90-44/390;038419047,3,943,89431472,943140110.98418:.84798

,;02:950/,110.99980,89.788.03970894,880889089:,943,3/949,0

90.4770.9;0,.94382,.,:80,488410114797084:7.08,3/9209801.89

439 :,7,3900 ,3 1:7907 488 $07;.0 0542039 ,3/ 10..0

,3,0203984:9438,70/0830/940547,38,9438,;4/8.03,748098

078 ,70 949, .438.4:8 41 90 300/ 147 2,3,02039 84:9438 94

4507,9438 ,3/ 88902 .,:83 8251.,943 ,3/ 3907,943 98 94 ,.0;0

03,3.0/807;.05071472,3.0,3/-03019949047,3,943347/07941,.9,90

90897,90.89,3.0898-0039,34;0790.4:78041920%,98070

;490/4$89028,3,02039574/:.93/11070398419,70.,904708-


19/32

:894207800/-,.

,82,/09380,8-4110738:.70,90;041807;.084,89470,.90

74330,:/03.08,3/-:83088455479:3908$4974:98.425,33.70,808

98.70/-9#4-.403

9 900541 0;039839071,.0,247080.:70,;,,-0,3/.4890110.9;0889028

9,90594,997,.930,:/03.08,74:3/9047/78$25103/47107

4,90 9 90 05 41 8 807;.08 ,8 -003 ,-0 94 2574;0 98 % 9,0398

4507,9438011.03.,3/574/:.9;994-099072009,9.:8942078,398%0.70/9

40894%#084:7.05928,9439,905894,;02574;0/,41.439743.4898

39:73;34,90,-09907-:830882,57,74

$97,90.25,.9414-,,943

,3425099478

O 43,39%0.344$4:9438

O ..039:70

O 04990438:93

O ,5023

O 0099!,.,7/

O 31488%0.34408

O 574

O %314%0.

O %0.34408

O 0.9743.,9,$89028

O 425:907$.03.0847547,943

O %,9,438:9,3.$07;.08

O $02038%$4:9438,3/$07;.08


20/32

507,9438$97,90

443,709088:081,.0/-90.:770394507,9438897,9089,.39

O 70,907503808

O %20.438:23#0,.943

O 3,/06:,.

O /,8430/

%0 572,7 .43.073 41 90 945 0,/841 90 47,3,943 8 94 2,0 , 9,47 2,/0

897,903 47/07 94.4:3907900110.98414-,,943,3/949,0 90,/;,39,0841

8:. 749 94 98 1:089 %0 30 24/0 41 2574;020398 ,8 2,/0 4:9 9 90

14439,7098

O /;,3.0203983#0,.94394900398O #00;,3.410%0.344

O $8147,8.!74.0/:708

O 55.,94341:942,943!74.0/:70

O 592,94341,3!74.0/:708

O #0/:.94341.0%2042509

O 3907,94341#:333425,38!74.0/:708

47//0 24/0 41 574/:.943 ,8 ,84 3974/:.0/ ,9 9 90 14434-0.9;08

O #0/:.9433.,708

O 0,3$2,9,9708:9833.70,80/8,;38

O $97,903:590,-90841309473,3/90:5.423/02,3/8

#,943,88

,2041#,94 ! .748419

748857419,73

%,73


21/32

%,73

!709,57419,73

3907089.4;07,0

:770397,94

":.#,94

0;07,0#,94

#0.0;,-0%:734;077,94

3;03947%:734;077,94

8809%:734;07#,94

#0;03:0948809

#1742949,507,9438

#09:7333;0890/,59,

#09:73438809

0-9.422436:9#,94

!7.044#,94

44',:0507$,70

%49,0-96:9

4390720-994949,,59,

#9441#0;03:0

#0.0;,-0507,$,08


22/32

,8$33;03947

473.,59,5078,70

,8!07$,70

,84!07$,70

!7.0,814#,94

0,7;07,08

#09:73436:9

#09:73438809

#09:73433;0890/,59,

7488!7419,73

!70%,!7419,73

!489%,!7419,73

09!7419,73

#,8,418,08

0-96:9#,94

!7.0,7338#,94

:77039!#,94

!#,942439,4

!#,94008,4

!#,940084


23/32

5,3,943

94:82,3.425099478,70!",3/.748419.7484192,082489

41984507,9388902!,3/8419,70800099!,.,7/82470/;07810/,8

900,/073 %807;.08!8,3/ 2,3!7393$3.0 70080,;43 98

$419,70,3/$07;.0880203992,3390807;078,3/%,3/8419,702,7098

9!,3/.74841970850.9;0

%4:,/-003.,030/-!,74:3/0,7039.420894709:73843

3;08920398 89 ,/ -003 0,/07 32,3 4907 80.9478 ,3/ 10/8 $:. 10/8

3.:/0 807;078 8419,70 /0;04520398 ,3/ 90. 807;.08 ;03 94: 9070 ,/

-003 4-, 70.08843 98 /;0892039 ,8 574;0/ 94 -0 -0301., 147 9 98

57419,-9897430;039,70/:.943370;03:0

4-,%0.344$07;.08

4-, %0.344 $07;.08 %$ 3.:/08 807;.08 700;,39 94 90

574;843 41 807;.08 94 4907 47,3,9438 ,3/ 9,3 .,70 41 -49 ,7/,70 ,3/

8419,7041490747,3,9438:3/07900,/412,3903,3.0 3 904-,,;03:0

89,3/894-0900,/0739010/88:.,8309473%74:9024894190

.4:39708 ,/ -003 , 89,3/,430 3 0.0039 70088 ,3/ 8947,0 807;.08

574;843

4-,,943%0,2

%0.,30 8 9043 .4389,39 3 9047/ 98 8842093 9,980028 94-0 90

47/14790.:77039-:8308880993,3/03;743203943904-,8.,04-,,943

9801 ,/ -003 , - 249;,947 147 8:. 7,5/ .,33 03;7432039 9 .70,90/

0,7!#,94

0,74!0#,94

0,7;!#,94


24/32

05,3843,3/74941-:830882,7098147-49574/:.98,3/807;.084704;079

,;0-44899402542039,4;079047/974:24;020394147147.0974:4:9

9047/,850798300/0,490747,3,9438300/89424;043990

.,33 9077,38,3/03;74320394147/0.434283.0 -03, 4-, 0.4342

03.047343,9/0.843570.843,3/199339,9840;079089:,943

570803982,088:709,989,8330990.425099438

&80 41 00.9743.8 147 20093 90 -:83088 /02,3/ 3 90 3/:897 ,8 -003

343090088,1,39,89./0.843.438/073.,59:73901:9:70390/0.843$:.

/0.843,/34943-0039,03,9-:9,848944/94-08:..0881:147.

050/94398,9497,38147239047,3,943/0700$:.47039,943,84

050/ 9 94 389 9 334;,943 ,3/ .425099;03088 1 90 .70/9 147 8:.97,381472,943475071472,3.04170,957454794388;03944-,,9439039439

-0743

$,41

0334507,94383904-,0.4342,8-003,80389;047,3,943147

90,1:47330,.704347.4:397,3/9,3,557457,90.,7041.:9:708,3/

97,/943894507,90838:..:8942,943390897,9008,3/54.08.4:/-08003390.422:3.,94301147989,992,08974:4:9904-09,9,/-003.:9:7,

,557457,90:8942078507.0;0,3/390757092088,08,..47/39490.:9:7090

,70 3 ,3/2039, 507.059:,2,55303.0, .:9:7,.:8942,943%82:89-0

/430 347/07 94 70,. .:8942078 3 90743 ,3:,0%82,08 90574.08841

0110.9;0.422:3.,9435488-0%8,84,89825.,94384390.489,3/78841

039073 90 30 ,3/ /1107039 809:58 41 2,7098 3 ,03 .4:39708 03 , 4-,

47,3,943,3/-03390807;.08574;843300/94-0 3;4;0/3.:894207

3907,.9438 0;03 03 9 8 349 90 -:83088 .:894207 .039 3907,.943 3472,,

.422:3.,943,8-0039,35,.0-0900390.039,3/,55.,9438478419,70

%83.47547,9087085438-0/0.8432,3,3//083394.43147294 70:,9438

944


25/32

#085438-908414-,90,2,9,70

O ,3:5897,90 94.4:3907 90 4-, .,0308,3/ .431472,3.0 94 4.,

,8

O ,.9,9349075,79084-,3-033 .,5,.9418.0398,8 9490

.:8942,94341807;.08574;/0/94902,..47/3949079,7092,709

4-,04:7302,3/:83088

%0 :80 41 3907309 ,8 050/ , 49 3 2,3 :5 , 809 41 9448 9,9 87:3 90

39073,943,0.43420824704;0790:8308847039,9432,/095488-09470,.

90.0398342,9907070984-,2,70983.0-033907930/,347,3,943

02:893907,909985,7930747,3,943894-0041390809938890

03;7432039 8 .,33 0;07 920 9480 4 ,/,59 0 /408 0 -733 3

.:894207 47039,943 .438/073 .:894207 94 -0 90 .03907 5439 3 1,.3 411 90

.425099;0970,9

4-,,94388:08842041.,703901443

O 408;0472:9/42089.

O $9,04/07.4,-47,943

O 47343700388902841-:83088

907.,03081,.02,-0


26/32

O 070,.94302,7098

O 74934-,2,7098-03232,4.,0548:70

O 110.9;0,88099:734;077,94

O 507,943,0110.9;03088,3/011.03.

O :894207.039070/,5574,.

O 7,3/3,3/.:89420770903943

O 3203941-:830889,7098905038082,/0

43.:843

1907,/09,0/,3,8841/,9,4-9,30/174290708543/0398:836:089433,70,3/

3907;090.36:089070070.079,3.43.:8438/7,34:9419089:/.43/:.90/

03/0,;47894570;,390334;,943.70,94305,3843,3/574/:.9434190

47,3,9438 2489 ,/;,3.0/ % 3.:/3 .425:907 889028 8419,70 8947,0

889028 ,3/2.7400.9743.8%0 .425,3 97,38,908 9080 ,/;,3.0/ 90.34408

394;,:014798.:8942078974:98574108843,84:9438807;.08,3/.438:93

-:830880847//0

#0,9394904-,,943,3/9825,.98439070,908925,.91,.0/,88003

94 -043 90897,90.47039,943 41 90 .425,3 9,98003 ,/7,2,9. 819 3 0,7

/0.,/08,1907 98 3.47547,943 8 9 49 ,43 039073 /1107039 .:9:708 3 90

47/ 902,709 492470 /;0780 ,3/ .,033 03.0 347/07 94 2,39,3,3/

7,907 5747088 9 2:89 .70,90 , 809 41 43 9072 ,3/ 8479 9072 .47708543/3

4-0.9;08347/0794-08:..0881:3904-,80993

#%$

,80/:5439013/3841907080,7.89:/1443,709025479,39890589,9.,3

-0;,:,-035:98 14790/0.8432,078 32,3/0.843 3.43909 94904-,

,703, ,3/ %0 70.42203/,9438 ,9 ,74:3/ 90 2,7093 54845 ,3/


27/32

,55.,9438412,7093 ,8 90 -,8.54845 147-0.423, .:894207 .039070/

47,3,943147-099071:12039414-0.9;08809390,703,41807;.08,3/90.3.,

889028$42041902,70

O !74.08808 ,9 . ,70 /0830/ ,..47/3 94 90 14 41 ,.9;908 47

4507,943803,-082449.43974,3/82449473

O 3.4:7,02039 1470254008450714720 347/07 94 3.70,800,7338

98.,3-0/430974:3.039;05,38

O #0/:.0894.,3/3.4898974:570.801470.,893

O %0;,7,94384..:7733904-0.9;08,3/5071472,3.02:89-0,3,0/

%0/;,39,04.:80/,3/0/.,90/%47334:$:..088

4-, 47039,943 ,40/ 9 94 2,0 ,,3.08 9 8420 41 90 8:5078 3 90

2,7098:.,8$!88:./0.843410993,3/8,089$!,/574;0/

94-0430419024898:..0881:/0.8438%05:85439841-499047,3,9438

574;0/ 94 2,0 , 8307. .4,943 $! .4397-:90/ 98 334;,9;0 84:9438 94

574-028,3/-74:9398807;.08850.97:2942,0:5,/0057,3041459438

14790.039894.448084:943894907574-028

84:/57423039984110738,8941443

O 2:89 9,0 1: ,/;,39,0 41 98 ;0907,3 025400 -,80 9 0,78 41

050703.0:3/07907-098

O 2:89 9 .438:2072,7098 9 90 ,8809 0/ 3 1472 41 050703.0 3

/0;0453574.088

%0-03019848090445435,33300.:943,3/,3,88

8 ,/;80/ 94 ;0 44/ .438/07,9438 94 57424943 5,333 ,3/ ,557457,90

,4.,943411:3/8%088902841,..4:393,3/,:/932:89574;/0,..:7,90,3/

570.8035:914790/0.8432,07894090459438,3/.448090-089430$4

9,9,3,/06:,90-:/09.,3-0,4.,90/43574249438%80,/4184:9438:/0


28/32

9047,3,9430/0./3,-4:95742494385,333,3/4734:98503/3

5,38

O ..4:392,3,02039,9/;843,0;0

O :/ :5 , .:894207 802039,943 -,80 84 9,9 .:894207 47039,943 .,3 -0

2,/0974:4:99047,3,943

O &80 ,..4:393 1:708 ,3/ ,55 24/0 :897,93 8,08 1470.,893 84 9,9

/02,3/.,3,;006:-7:28:55

O !74507 -:/093 41 1:3/8 974: , 88902,9. 574.088 -,83 :543 5,89

70.47/884:/-02,39,30/94,;4/,3,8908417084:7.08

O %,044/050703.0817425,89/0.843974:90:804197,.3

O

3;08920398,70300/0/94-02,/037080,7.,3//0;0452039O 2:89 44 147,7/,9.70,93,8 94 4/ 902,7093 ,850.9 84 9,9

.425099;0 389 .,3 -0 ,30/ ,3/ :83 902 94 .70,90 .425099;0

,/;,39,08 94 ,3 90 .:894207 4,9 ,3/ 70903943 3 90 3.70,83

.425099;0,3/0;07.,33-:8308803;7432039

29,9438

%0 89:/ ,8 0547,947 3 3,9:70 ,3/ 94 8:7;0 90 47,3,943 ,8 970850.9 94 4-,,943 507850.9;0 8 90 7084:7.08 9 70850.9 94 920 2430

:2,3,3/90.344070;07 290/ 90 89:/,/ 8420 29,9438438/073

903,9:704189:/,..0889425479,3939073,/4.:20398419047,3,9438:3/07

9089:/,8415,7,24:3925479,3.0-:9/:094,.419209,9,839,24390

5488-90803.090.43.70903088419013/382,-00,

%0 8,250 3.:/0/ 43 03 9 .4208 94 90 25,.9 41 4-,,943

9070147098:.,8,2500307,,9431470;07490747,3,9438,6:089432,7//3949829,8,82,8,250,3/-:8308847039,943412,38,250

:398,80,89090.36:0418,253:80/0:/2039,8,253


29/32

;,,-9412,3,07841 90-:830881728,84 .,:80/ 98 29,9438 94 90

89:/,8412,3,078.4:/39-070,.0//:094907:3,;,,-903.090/,9,

,.6:70/2,349-0,..:7,90.,:839029894570/.9,-9419089:/

%070.40.943412,3,078,3/:3,;,,-94180.43/,7/4.:2039841 901728.,:80/29,9439490570.8030884190/,9,.40.90/147/11070399205074/8

850.1.,


30/32

#010703.08

78$25103/471073/507,9438,3/$07;.0,3,02039#0970;0/1742

995-2.428419,70:984:9438807;.02,3,020394507,9438

2,3,02039800.992

4-,,9433/#0970;0/1742:83088.943,7

995-:83088/.943,7.42/0139434-,,94392

4-,,9433/#0970;0/17424-,,943

9954-,,94347,9*8*4-,,94392

4-,,943/0139433/#0970;0/1742-:83088/.943,7

-:83088/.943,7.42

,70#;041#4:70,3/,284384-,,943,3/

8947%0;4:94341,390039039:79,39..43420-84:7.04:73,41

.4342.907,9:70 '

2,57,7443/507,9438,3/$07;.0,3,02039#0970;0/1742

995-2.428419,70:984:9438807;.02,3,020394507,9438

2,3,02039800.992

#4-.4033/507,9438,3/$07;.0,3,07#0970;0/1742

995-2.428419,70:984:9438807;.02,3,020394507,9438

2,3,02039800.992


31/32

$,00/3/25,.9414-,,9433!,89,38.4342#0970;0/1742

455,5078995455,5078.42088,84-,,943

&50704-,8,943,3/90.,030841:3025420393.420

306:,9,3/54;079317.,'4

,83943548994580.709,207.,,;,,-0,9

9955740.98,839435489.4294580.709,207.,.425,308-25739

33:,705479,;,,-0,9995-2.42,33:,705479

78$25103/471073/507,9438,3/$07;.0,3,02039#0970;0/1742

995-2.428419,70:984:9438807;.02,3,020394507,9438

2,3,02039800.992

147-08,;,,-0,9995147-08.42-20.00/82.748419

2,709.,52,709308;/0492

4-,,9433/#0970;0/1742:83088.943,7995-:83088/.943,7.42/0139434-,,94392

4-,,9433/#0970;0/17424-,,943

9954-,,94347,9*8*4-,,94392

4-,,943/0139433/#0970;0/1742-:83088/.943,7

-:83088/.943,7.42

,70#;041#4:70,3/,284384-,,943,3/

8947%0;4:94341,390039039:79,39..43424:73,41.4342.

907,9:70'


32/32

2,57,7443/507,9438,3/$07;.0,3,02039#0970;0/1742

995-2.428419,70:984:9438807;.02,3,020394507,9438

2,3,02039800.992

#4-.4033/507,9438,3/$07;.0,3,07#0970;0/1742995-2.428419,70:984:9438807;.02,3,020394507,9438

2,3,02039800.992

$,00/3/25,.9414-,,9433!,89,38.4342#0970;0/1742

455,5078995455,5078.42088,84-,,943

&50704-,8,943,3/90.,030841:3025420393.420

306:,9,3/54;079317.,'4

acca thesis for bsc applied accountancy

Documents