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@accaglobal_bot For Uzbek students https://t.me/accauzbekistana f5 https://t.me/f5performancemanagament f7 https://t.me/FRfinancialreporting f8 https://t.me/f8auditandassurance f9 https://t.me/F9FinancialManagment

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ACCA GLOBAL

13 ACCOUNTING PRINCIPLES

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ACCA GLOBAL

How to organize your finances

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ACCA GLOBAL

Tax Evasion vs. Tax Avoidance

1. Tax Evasion (Illegal)

Definition: Deliberately underreporting

income, inflating deductions, hiding money in offshore accounts, or falsifying records to reduce tax liability.

- Key Characteristics:

Violates tax laws.

Involves fraud or deceit.

Penalties include fines, interest, and criminal prosecution.

Examples:

Not reporting cash income.

Using fake receipts to claim deductions.

Hiding assets in secret foreign accounts.

2. Tax Avoidance (Legal but may be unethical)

Definition: Using legal methods to minimize tax liability, often exploiting loopholes in tax laws.

- Key Characteristics:

Complies with the letter of the law (but may violate its spirit).

Often involves complex financial structures (e.g., tax havens, shell companies).

May be challenged by tax authorities if deemed abusive.

Examples:

Claiming legitimate deductions (e.g., retirement contributions).

Shifting profits to low-tax jurisdictions (e.g., multinational corporations).

Using tax credits and incentives as intended.

Key Differences

| Aspect |

Tax Evasion Tax Avoidance |

| Legality |

Illegal |

Legal (but may be

aggressive) |

| Method

| Fraudulent |

Exploiting legal

loopholes |

| Consequences | Fines, jail | Repayment,

penalties if deemed abusive |

Ethical & Legal Considerations

Tax Evasion is universally condemned and punishable.

- Tax Avoidance is legal but controversial (e.g., large corporations paying minimal taxes via loopholes).

- Tax Planning (e.g., deductions, retirement savings) is a legitimate way to reduce taxes.

Governments combat evasion with audits and stricter laws, while they close loopholes to limit aggressive avoidance (e.g., OECD's BEPS initiative).

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ACCA GLOBAL

Cost of Equity vs Cost of Debt

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ACCA GLOBAL

Top 15 Power BI Courses

1. From Excel to Power BI
https://lnkd.in/d3mnnhYT

2. Data Analysis and Visualization with Power BI
https://lnkd.in/dZGpVVEc

3. Data-Driven Decisions with Power BI
https://lnkd.in/dE9Ua9yp

4. Data Modeling in Power BI
https://lnkd.in/dmNNHvee

5. Data Storytelling with Power BI
https://lnkd.in/dmacN5-n

6. Microsoft Power Platform Fundamentals
https://lnkd.in/ddydUGYH

7. Extract, Transform, and Load Data in Power BI
https://lnkd.in/dzDv_R36

8. Excel Power Tools for Data Analysis
https://lnkd.in/dTEmT3Cs

9. Harnessing the Power of Data with Power BI
https://lnkd.in/dP-ufPYb

10. Creative Designing in Power BI
https://lnkd.in/diGmFgEK

11. Power BI Data Analyst Prep
https://lnkd.in/ddB2Jc_m

12. Insights of Power BI
https://lnkd.in/drfzEZN5

13. Power BI Data Analyst Associate Prep
https://lnkd.in/dVBTpzY9

14. Power BI for Data Science and Analytics
https://lnkd.in/dz_9A8ej

15. Business Analytics Specialization
https://lnkd.in/dm2B99FU




#powerbi

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ACCA GLOBAL

Everyone loves a good revenue story... until it hits the pan.

Then it's a different story. Do you recognize this?

This is what the journey from top line to bottom line really looks like.

We start with endless rows of promise: Revenue.

Then stack it into an overflowing bowl of optimism: Adjusted EBITDA.

But once you apply heat, real-world costs, complexity, and capital...

We're left with a few wilted leaves: EBITDA, then Net Income.

It's funny because it's true.

And it reflects a challenge many CFOs face:

Adjusted metrics masking core performance

Top-line growth that doesn't translate to margin

Boardrooms excited by pipeline but blind to profitability

As finance leaders, we have to do more than report the difference.

We have to explain it clearly, credibly, and consistently.

Because great CFOs don't just tell you how much spinach there was.

They show what made it to the plate.

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ACCA GLOBAL

The best channel only for Uzbel students

/channel/accauzbekistana

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ACCA GLOBAL

6 Well-paying jobs ypu can get after ACCA

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ACCA GLOBAL

Working Capital Vs Cash Flow

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ACCA GLOBAL

CASH FLOW STATEMENT EXPLAINED

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ACCA GLOBAL

12 Must-Listen Finance Podcasts

If you're into FP&A, CFO insights, Financial modeling, or Accounting, these podcasts have you covered.

1 FP&A Tomorrow - Paul Barnhurst, The FP&A Guy

https://lnkd.in/dkEJqMRA

2 FP&A Today by Datarails hosts Paul Barnhurst, The FP&A Guy and Glenn Hopper

https://lnkd.in/dPVrgk_Q

3 #FinanceMaster#Finance Master - Anders

Liu-Lindberg

https://lnkd.in/dUYjUuC4

4 Tech for Finance - Adam Shilton

https://lnkd.in/dBU-SRaW

5 The CFO Report -Michael King

https://lnkd.in/diH_S68g

6 Financial Modeler's Corner - Paul Barnhurst, The FP&A Guy

https://lnkd.in/dCaGw-NZ

7 The Treasury Career Corner - Mike Richards

https://lnkd.in/dCciyxtS

8 The Finance and Accounting Show - Terrell A

Turner, CPA

https://lnkd.in/dAF8qsxq

9 Run the Numbers - CJ Gustafson

https://lnkd.in/dTrcyqvD

10 The Successful Bookkeeper - Mike Palmer

https://lnkd.in/dBQ5HZvp

11 Future Finance - Glenn Hopper & Paul Barnhurst

https://lnkd.in/dkaeuepr

12 All About FP&A - Asif Masani

https://lnkd.in/dxH-BwhP

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ACCA GLOBAL

KEY FINANCIAL RATIOS

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ACCA GLOBAL

The best moment in ACCA students life

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ACCA GLOBAL

All ACCA channels

ACCA Uzbekistan

f1 Business and Technology
F2 Management Accounting
F3 Financial Accounting
F4 Corparate and Business Law
F5 Performance Managment
F6 Taxation Global
F7 Financial Reporting
F8 Audit and Assurance
F9 Financial Managment

P1 Stratagic bussines lider
P2 Strategic Business Reporting
P3 Business Analysis
P4 Advanced Financial Managmemt
P5 Advanced Performance Managment
P6 Advanced Taxation
P7 Advanced Audit and Assurance

Diploma in International Financial Reporting (DipIFR).

ACCA humours

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ACCA GLOBAL

Riba was not simply haram.
It was part of a system of injustice.

Islam removed it completely.
And built something better in its place.

Why Riba Was Banned :

1- It rewards money without effort

2- It transfers risk to the poor

3- It traps people in cycles of debt

4- Destroys fairness in trade

#Islamic_finance

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ACCA GLOBAL

ACCOUNTING & FINANCE ABBREVIATIONS

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ACCA GLOBAL

Example of Adjusting Entry:

Suppose you owe ৳5,000 in salaries for the last week of December, but you'll pay in January.

Adjusting Entry (on December 31):

Dr. Salaries Expense

৳5,000

Cr. Salaries Payable

৳5,000

This ensures the salary is recorded in the correct accounting period.

Key Tip:

Adjusting entries are usually made just before preparing the trial balance and financial statements.

Summary:

> Adjusting entries ensure all income and expenses are recognized in the correct period, making your financial reports accurate and complete.

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ACCA GLOBAL

CRUCIAL EXCEL FUNCTIONS

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ACCA GLOBAL

The ACCA have confirmed that results for the June 2025 session will be released on:

📅 Monday, 14 July 2025

At 00:00 BST (UK time) — i.e., just as the clock strikes midnight in the UK 🇬🇧

That’s 04:00 (4 AM) local time in Tashkent (since BST is UTC+1, Tashkent is UTC+5)

🕐 Exact moment by local time zone:

In the UK: 00:00 BST on 14 July

In Uzbekistan (Tashkent): 04:00 on 14 July

In India (IST): 04:30 on 14 July

In UAE (GST): 03:00 on 14 July

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ACCA GLOBAL

ACCA humours

/channel/+0AcD8XlVkS0yNWIy

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ACCA GLOBAL

BUDGET VARIANCE ANALYSIS

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ACCA GLOBAL

20 MOST CONFUSED TERMS IN FINANCE

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ACCA GLOBAL

If you have any question, you can write @nosirof_f

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ACCA GLOBAL

Types of budgets used in financial planning and management. Here's a brief explanation of each:

1. Flexible Budget

Adjusts according to changes in activity levels or volume.

Useful for businesses with fluctuating sales or production.

2. Fixed Budget

Remains unchanged regardless of business activity or performance.

Best for stable environments or fixed-cost operations.

3. Short-term Budget


Covers a brief period, usually a month, quarter, or year.

Focuses on immediate financial planning and cash flow.

4. Long-term Budget

Spans several years and is used for strategic planning.

Helps in planning capital investments and long-term goals.

5. Capital Budget

Plans for investments in long-term assets like buildings, machinery, etc.

Used to evaluate major expenditures and returns.

6. Revenue Budget

Projects income from sales or services.

Helps set sales targets and monitor income generation.

7. Functional Budget

Related to specific functions or departments like marketing, HR, or production.

Helps in detailed planning and cost control by department.

8. Master Budget

A comprehensive summary of all smaller budgets.

Includes operating and financial budgets, giving a full picture of financial planning.

These types of budgets help businesses, governments, and individuals plan, monitor, and control their financial resources effectively.

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ACCA GLOBAL

40 MOST USED FINALISATION OF ACCOUNTS TERMS

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ACCA GLOBAL

Goodbye IAS 1, Hello IFRS 18: A New Chapter in Financial Reporting After 24 years, IAS 1 is being replaced by

IFRS 18, bringing one of the biggest changes in how companies present their financial results.

IFRS 18 requires companies to rethink the layout of their income statement and clearly define their Management Performance Measures (MPMs), which reflect how management views the company's performance.

To adopt the new standard successfully, companies will need to update their financial reporting processes, upgrade systems, and focus on meeting the needs of financial statement users-especially investors.

IFRS 18 takes effect for annual periods starting on or after January 1, 2027.

Companies must apply it retrospectively and can choose to adopt it early-this must be disclosed in the notes.

In the first year of adoption, companies using IAS 34 for interim reports must present new required headings and subtotals, and provide reconciliations for each income statement line item for both the current and previous periods.

Compared to IAS 1, IFRS 18 aims to make financial statements clearer and more helpful, giving investors and others better insights for decision-making.

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ACCA GLOBAL

FINANCIAL RATIOS THAT MATTER

A quick guide to the most important metrics for assessing business health and performance

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ACCA GLOBAL

My new channels for other finance certificates

CPA official site

CIMA official site

CFA LEVEL 1
official site

CFA LEVEL 2.

CFA LEVEL 3

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ACCA GLOBAL

ACCA Humours

/channel/+0AcD8XlVkS0yNWIy

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ACCA GLOBAL

📢 BIG NEWS from ACCA!
⚠️ Major Qualification Changes Coming in Mid-2027

Dear students, ACCA has officially announced a complete redesign of its qualification structure! 🎓
These updates are aimed at building future-ready accountants with strong skills in:
✅ Digital & AI
✅ Sustainability & Ethics
✅ Strategic Business Thinking

🚀 What’s new in the redesigned ACCA Qualification?
🔹 AI-powered learning pathways
🔹 New Employability & Digital Skills modules
🔹 Optional Data Science exam at Strategic Level
🔹 Updated awards & recognition at every stage

🧑‍🎓 What should current students do?
✔️ Continue with your studies as planned — no immediate changes until 2027
✔️ Your progress and completed exams will be fully recognised
✔️ Try to finish your journey before the changeover (if possible)
✔️ Stay tuned — ACCA will provide transition guidance for everyone

🔗 Follow my channel for updates, tips, and how to make the most of this transition!

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