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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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Only for Uzbek ACCA students
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ACCA Qualification Pass rate (%) JUNE 2025
Applied Knowledge
BT – Business & Technology 88%
FA – Financial Accounting 68%
MA – Management Accounting 64%
Applied Skills
LW – Corporate and Business Law
81%
TX – Taxation
54%
FR - Financial Reporting
50%
PM - Performance Management
43%
FM - Financial Management
48%
AA - Audit and Assurance
44%
Strategic Professional - Essentials
SBL - Strategic Business Leader
51%
SBR - Strategic Business Reporting
49%
Strategic Professional – Options
AAA - Advanced Audit and Assurance
40%
AFM - Advanced Financial Management
46%
APM - Advanced Performance Management
40%
ATX - Advanced Taxation
49%
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
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.