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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
FINANCE FORMULAE CHEAT SHEET
18. Interest Coverage Ratio
19. Sharpe Ratio
FINANCE FORMULAE CHEAT SHEET
1. Present Value (PV)
2. Future Value (FV)
3. Net Present Value (NPV)
4. Weighted Average Cost of Capital (WACC)
5. Capital Asset Pricing Model (CAPM)
6. Earnings Per Share (EPS)
7. Price-to-Earnings Ratio (P/E)
8. Debt-to-Equity Ratio
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.
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
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.
This is the latest information pack (25-26) for those ACCA candidates aiming to get Bachelor degree from OBU in November 2025 or May 2026.
You can find all the necessary information about
-eligibility
-topics and other do’s and don’ts
FINANCE FORMULAE CHEAT SHEET
9. Return on Equity (ROE)
10. Return on Assets (ROA)
11. Return on Investment (ROI)
12. Current Ratio
13. Quick Ratio
14. EBITDA
15. Payback Period
16. Dividend Yield
17. Enterprise Value (EV)
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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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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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