ACCA P2 Study Notes - FREE | PakAccountants.com

May 13, 2018 | Author: PakAccountants | Category: N/A
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Dlsllo Alzli) l stubnot stubnot fa Kdlrtnrnb Lkkfuotloky $GKLP' dgcsnia) gs nohfygom tnlkdgom lkkfuotloky) lubgtgom lob nkfofcgks sujhnkts tf bgaanrnot prfanssgfoli quligagkltgfos igen KLR) LKKL ntk/ Dn gs tdloeaui tf LIILD tdlt jnklusn fa  Dgs cnrky dn afuobnb LKKL IGQN wdgkd gs Plegstlo‗s agrst wnjsgtn kfobuktgom foigon kilssns afr KLR lob LKKL stubnots mifjliiy/ Jnsgbns tnlkdgom fo LKKL IGQN) dn lisf ruos dgs jifm ls l dfjjy wdnrn cloy fa dgs n#jffes) oftns) prlktgkn qunstgfos) cfke nxlcs) nxlc tgps lob vgbnf inkturns lrn lvlgiljin afr arnn/ Dn lisf govgtns annbjlke arfc stubnots) vgsgtfrs lob tnlkdnrs tf dnip clen tdgs pujigkltgfo lob ftdnrs nvno jnttnr/

Ljfut tdn jffe Litdfumd tdgs pujigkltgfo dls jnno wrgttno ennpgom tdn stubnots stubygom plpnr = fa LKKL kfursn) dfwnvnr) tdn stubnots fa ftdnr prfanssgfoli quligagkltgfos igen KL) KGCL lob LKKL ntk/ wdf wlot tf tnst tdngr tdngr agolokgli rnpfrtgom lob gotnroltgfoli lkkfuotgom stloblrbs jlsgks klo lisf kfosuit tdnsn stuby stuby oftns/ Rdgs jffe klo jn usnb go lbbgtgfo tf faagkgli stuby tnxts jy LKKL/ Lutdfr dls mgvno nvnry naafrt tdlt tfpgks bgskussnb bgskussnb go tdnsn oftns prfvgbn suaagkgnot cltnrgli tf dnip stubnots oft foiy plss tdn nxlc jut lisf tf tf uobnrstlob tdn tfpgks/ Jffe gs wrgttno wrgttno go pilgo Nomigsd afr kinlr uobnrstlobgom/ uobnrstlobgom/ Nvno tdfumd tdfumd tdlt lutdfr dls tleno mrnlt klrn lob dls rnvgnwnb tdnsn oftns) stgii ga yfu agob loy cgstlens lob lrnls tdlt onnb kfrrnktgfo yfu klo int us eofw/ Lisf ga yfu dlvn loy summnstgfo go clegom tdgs tdgs jffe lob ftdnr rnsfurkns nvno tdgs jnttnr tdno gt wgii jn cukd lpprnkgltnb/ [tubnots lrn lbvgsnb tf vgsgt dttp8&&plelkkfuotlots/kfc afr cfrn rnsfurkns rniltnb tf LKKL A= lob ftdnr prfanssgfoli prfanssgfoli quligagkltgfos/ [tubnots lisf dlvn bgaanrnot alkgigtgns lt tdngr bgspfsli ljsfiutniy arnn igen bgskussgfo afrucs) afrucs) IGQN, [nssgfos wgtd tutfrs) tutfrs ) stuby cltnrgli) vgbnf inkturns) nxlc tgps) sujhnkt rniltnb rniltnb lrtgkins) lse tutfr lob cloy ftdnrs/

Dfw tf lbb cfrn qunstgfos6 Ls tdnsn [tuby [tu by Oftns lrn prfvgbnb arnn fa kfst sf tdlt stubnots klo jnonagt arfc gt wgtdfut mnttgom wfrrgnb ljfut tdngr agolokns/ Rdnrnafrn) wn onnb yfur dnip tf dnip ftdnr stubnots sf tdlt tdny klo lisf inlro) prlktgkn lob jnkfcn sukknssaui go tdngr igvns/ [f) int ftdnrs ftdnrs eofw ljfut tdgs lob dlvgom cfrn stubnots rnlbgom tdgs jffe wgii ennp us cftgvltnb ls wnii/

[f) gt‗s tdlt sgcpin/ Cfrn yfu sdlrn jy sdlrgom gt wgtd yfur argnobs lob

nvnryfon yfu eofw/ Dnip ftdnrs tf mnt l dnip afr yfursnia,  © PleLkkfuotlots/kfc :0/ Kfsts fa tnstgom wdntdnr tdn lssnt gs auoktgfogom prfpnriy) latnr bnbuktgom tdn ont prfknnbs arfc sniigom loy gtncs prfbuknb wdgin jrgomgom tdn lssnt tf tdlt ifkltgfo lob kfobgtgfo $sukd ls slcpins prfbuknb wdno tnstgom nqugpcnot'5 lob 1/ Prfanssgfoli anns/

Kfsts tf jn nxkiubnb [gcpiy) lii sukd kfsts tdlt lrn oft bgrnktiy lttrgjutljin fr tdlt klo jn lvfgbnb lob tdn lssnt stgii wfuib dlvn jnno jrfumdt gotf usnljin kfobgtgfo tdlo sukd kfsts klooft jn klpgtligznb lob wgii jn rnkfmogznb go tdn prfagt lob ifss lkkfuot/ Nxlcpins gokiubn8

Nvnots latnr tdn rnpfrtgom pnrgfb

1 Bgskifsurns $l' Lo notgty sdlii bgskifsn tdn bltn wdno tdn agolokgli stltncnots wnrn lutdfrgznb afr gssun gokiubgom8 g/ gg/

wdf mlvn tdlt lutdfrgsltgfo/ lutdfrgsltgfo/ Ga tdn notgty‗s fwonrs fr ftdnrs dlvn tdn pfwnr tf lcnob tdn agolokgli stltncnots latnr gssun

$j' Rdn notgty sdlii upbltn bgskifsurns rniltgom tf kfobgtgfos tdlt nxgstnb lt rnpfrtgom bltn go tdn igmdt fa onw goafrcltgfo rnkngvnb latnr tdn rnpfrtgom bltn/ $k' Ofo#lbhustgom nvnots fa cltnrgli olturn kfuib goaiunokn tdn usn fa agolokgli stltncnots/ stltncnots/ Rdnrnafrn) notgty sdfuib bgskifsn tdn afiifwgom afr nlkd cltnrgli kltnmfry fa ofo# lbhustgom nvnot latnr tdn rnpfrtgom pnrgfb8 g/

Rdn olturn fa tdn nvnot

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Nstgcltnb agolokgli naankt fr bgskilgcnr fa sukd lo nstgcltn

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< Gotrfbuktgfo Fon fa tdn prfjincs go usgom dgstfrgkli kfst jlsgs tf vliun lssnts gs tdlt wgtd tdn plsslmn fa tgcn tdn klrrygom lcfuot fa lssnt cly jnkfcn sgmogagklotiy bgaanrnot arfc tdn rnkfvnrljin lcfuot/ Znkfvnrljin lcfuot go sgcpin wfrbs cnlo tdn cfontlry vliun fa jnonagts tdlt klo jn rnobnrnb arfc tdn lssnt/ Rdnrnafrn) ga tdn klrrygom lcfuot fa lssnt go tdn stltncnot fa agolokgli pfsgtgfo gs oft l rnlsfoljin nxprnssgfo fa jnonagts gt klo rnobnr tdlo agolokgli goafrcltgfo cly jnkfcn uornigljin/ Rdgs gssun dls jnno tleno go GL[ ;1 Gcplgrcnot fa lssnts prnskrgjns tdn prfknburns tdlt lo notgty lppigns tf nosurn tdlt gts lssnts lrn klrrgnb lt of cfrn tdlo tdngr rnkfvnrljin lcfuot/

Kfrpfrltn lssnts Kfrpfrltn lssnts gokiubn mrfup mrfup fr bgvgsgfoli lssnts sukd ls tdn jugibgom fa l dnlbqulrtnrs dnlbqulrtnrs fr l bgvgsgfo fa tdn notgty) NBP nqugpcnot fr l rnsnlrkd knotrn/

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Gcplgrcnot fa Lssnts Rdn strukturn fa lo notgty bntnrcgons wdntdnr lo lssnt cnnts tdgs [tloblrb‗s bnagogtgfo fa 

kfrpfrltn lssnts afr l plrtgkuilr klsd#mnonrltgom uogt/ Rdn bgstgoktgvn kdlrlktnrgstgks fa kfrpfrltn lssnts lrn tdlt8 $l' tdny bf oft mnonrltn klsd goaifws gobnpnobnotiy gobnpnobnotiy fa ftdnr lssnts fr mrfups fa lssnts lob $j' tdngr klrrygom lcfuot klooft jn auiiy lttrgjutnb tf tdn klsd#mnonrltgom uogt uobnr rnvgnw/ Jnklusn kfrpfrltn lssnts bf oft mnonrltn snplrltn klsd goaifws) tdn rnkfvnrljin lcfuot fa lo gobgvgbuli kfrpfrltn lssnt klooft jn bntnrcgonb uoinss clolmncnot dls bnkgbnb tf bgspfsn fa  tdn lssnt/ Ls l kfosnqunokn) ga tdnrn gs lo gobgkltgfo tdlt l kfrpfrltn lssnt cly jn gcplgrnb tdno tdn KM^ tf wdgkd tdgs lssnt jnifoms gs tnstnb afr gcplgrcnot Go tnstgom l KM^ afr gcplgrcnot) lo notgty sdlii gbnotgay lii tdn kfrpfrltn lssnts tdlt rniltn tf KM^ uobnr rnvgnw/ Ga l pfrtgfo fa tdn klrrygom lcfuot fa l kfrpfrltn lssnt8 



Klo jn liifkltnb tf tdn rniltnb KM^ tdno gt gs tnstnb afr gcplgrcnot gokiubgom tdn pfrtgfo fa klrrygom lcfuot fa tdn kfrpfrltn lssnt/ Klooft jn liifkltnb tf tdn rniltnb KM^ tdno8 [tnp
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