ACCA Uzbekistan
Assalomu alaykum, buni post qilishdan maqsad, xabaringiz bo’lsa 2025 yilda xalqaro Islom moliyasi sertifikatini 1 tasini olgan edim ya’ni CPFAS sertifikatini. Bu islomiy tashkilotlatda buxgalteriyasida ishlash huquqini beradi. Men ingiliz tilida o’qidim. Imtihom 96 ta savoldan iborat bo’ldi va 3 soat berildi. Imtihonni osson deb bo’lmaydi, lekin bu meni 3 yillik orzuyim edi. Yaqinda men o’qigan joyda arab tilini kim biladigan bo’lsa shu bepul kurs tashkil qilinmoqda. Sizga ham manfaati tegish maqsadida ulashgim keldi. Ingiliz tilida o’qimoqchi bo’lganlarga pullik bu faqat bitta sertifikati va aynan arab tilini biladiganlar uchun. Bu sertifikat faqat Islomiy tashkilotlar uchun mo’ljallangan, tor doirada o’ylamaslik kerak. Butun dunyo bo’yicha o’tadigan Sertifikat, oddiy kurs yoki Sertifikat emas.
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Oisha Rahimova
Quyida
ACCA F8 (Audit and Assurance)
fani haqida to‘liq ma’lumot taqdim etaman. F8 fani ACCA dasturida auditorlik asoslarini o‘rgatadigan muhim bosqichlardan biridir.
🔍
ACCA F8 – Audit and Assurance (AA)
📌
Fanning asosiy maqsadi:
F8 (hozirgi nomi
AA – Audit and Assurance
) fani auditorlik jarayonini tushunish, audit rejalashtirish, o‘tkazish va xulosa berish bo‘yicha asosiy bilim va ko‘nikmalarni shakllantiradi. U moliyaviy hisobotlar bo‘yicha
mustaqil va asosli fikr
bildirish uchun auditorlik standartlariga asoslanadi.
📚
Syllabus (Asosiy mavzular):
1.
Auditning mohiyati va maqsadi
- Audit nima va nima uchun kerak?
- Assurance xizmatlari turlari (audit, review, agreed-upon procedures)
- Auditorning roli va javobgarligi
2.
Professional and Ethical Considerations
-
ACCA Code of Ethics and Conduct
- Fundamental ethical principles (integrity, objectivity, confidentiality, etc.)
- Auditor mustaqilligi
3.
Audit Planning and Risk Assessment
- Audit rejasini tuzish
- Risk-based auditing
- Internal controls va ularning bahosi
- Fraud (firibgarlik) va xatolik o‘rtasidagi farq
4.
Internal Controls
- Control environment
- Testing internal controls
- Computerised environment (IT audit asoslari)
5.
Audit Evidence
- Audit dalillari turlari (inspection, observation, confirmation, recalculation)
- Sampling (tanlab olish)
- Audit documentation
6.
Audit Procedures
- Transaction cycles (sales, purchases, payroll)
- Substantive procedures va test of controls
- Analytical procedures
7.
Review and Reporting
- Subsequent events, going concern
- Audit review and finalization
- Audit report types:
- Unmodified
- Modified (qualified, adverse, disclaimer)
🧠
Imtihon Formati
📝
Exam format (3 soat)
Section A
(Objective test – 30 ball)
3 ta 10 ballik case (har biri 5 ta MCQ savol)
Section B
(Constructed Response – 70 ball)
3 ta yozma savol (har biri 20-30 ball oralig‘ida)
-Audit planning
-Internal controls bahosi
-Substantive procedures yozish
-Ethical dilemmas
-Audit report tahlili
📘
Tavsiya etilgan o‘quv materiallar:
-
Kaplan/BPP Study Text & Exam Kit
-
OpenTuition videolar
(bepul)
- ACCA rasmiy saytidagi:
- Past papers
- Examiner's reports
- Technical articles (juda muhim!)
✅
Fanni muvaffaqiyatli topshirish uchun maslahatlar:
-
Tushunishga asoslangan yondashuv
– yodlash emas, konseptlarni tushunish muhim
-
Ethics
– har imtihonda chiqadi, asosiy printsiplar yodda bo‘lsin
-
Internal controls & substantive procedures
– misollar bilan yozishga tayyor bo‘ling
-
Audit report
– har xil tipdagi audit xulosalarini farqlay olish
- Har hafta
past paper
dan kamida bitta yechib ko‘ring
F8 Audit and Assurance
#f8
Quyida
ACCA F9 – Financial Management (FM)
fani haqida to‘liq ma’lumot berilgan. Bu fan sizga kompaniya darajasida moliyaviy qarorlar qabul qilishni o‘rgatadi — shu boisdan u juda muhim va amaliy fandir.
📌
ACCA F9 – Financial Management (FM)
🎯
Fanning maqsadi:
Kompaniyaning moliyaviy resurslarini
rejalashtirish, boshqarish va nazorat qilish
, sarmoyaviy va moliyalashtirish bo‘yicha qarorlar qabul qilishni o‘rgatadi. Bu fan orqali siz
korporativ moliyaviy strategiyalarni
tushunib olasiz.
📚
Syllabus (Asosiy mavzular):
1.
Financial Management Function
- Korporativ moliya vazifalari
- Moliya menejerining roli
- Moliyaviy maqsadlar (wealth maximisation)
2.
Financial Management Environment
- Moliyaviy bozorlar va institutlar
- Interest rate, inflation, taxation va risk
3.
Working Capital Management
- Working capitalni rejalashtirish va nazorat qilish
- Inventory, receivables, payables boshqaruvi
- Cash operating cycle
- EOQ, factoring, cash budgeting
4.
Investment Appraisal
- Capital budgeting texnikalari:
- Payback
- Net Present Value (NPV)
- Internal Rate of Return (IRR)
- Discounted Payback
- Risk va noaniqlik (sensitivity analysis, probability, decision trees)
5.
Business Finance
- Kapital manbalari (debt, equity, preference shares)
- Cost of capital (WACC, CAPM)
- Gearing va optimal kapital tuzilmasi
6.
Risk Management
- Foreign exchange risk va interest rate risk
- Hedging usullari (forwards, options, money market hedge)
7.
Business Valuation
- Firmalarni baholash: Asset-based, Earnings-based, DCF (Discounted Cash Flow), PE ratio
🧠
Imtihon Formati (3 soat):
Section A (30 ball):
- 15 ta 2 ballik MCQ savollar
Section B (30 ball):
- 3 ta case (har biri 10 ball), har biri 5 ta savoldan iborat
Section C (40 ball):
- 2 ta yozma savol (20 + 20 ball)
- Investment appraisal
- WACC / business valuation
- Working capital yoki risk management
📘
Tavsiya etilgan materiallar:
-
Kaplan yoki BPP Study Text va Exam Kit
-
OpenTuition video darslari
(juda foydali)
- ACCA rasmiy saytidagi:
- Past exam papers
- Examiner's reports
- Technical articles (masalan: "How to answer a valuation question")
✅
Fanni muvaffaqiyatli topshirish uchun tavsiyalar:
-
NPV va IRR formulalari**ni yaxshi o‘zlashtiring – har doim chiqadi
- WACC, gearing va risklar bilan ishlashni chuqur tushuning
- Capital structure va dividend siyosati haqida yozma savollarni mashq qiling
- Ratio va working capital misollarini ko‘p mashq qiling
- Har hafta 1 ta full mock exam
yeching
F9 Financial Managment
#f9
📚
ACCA F6 (Taxation – UK)
TO‘LIQ TUSHUNTIRISH
🧾
1. Soliq turlari (Types of Taxes):
-
Income Tax (Jismoniy shaxslar daromad solig‘i):
- Ish haqi, mustaqil daromad, ijara daromadi.
- Personal allowance, tax bands (basic, higher, additional).
-
Corporation Tax (Yuridik shaxslar uchun soliq):
- Kompaniyaning sof foydasi asosida hisoblanadi.
- Allowable expenses, capital allowances.
-
Capital Gains Tax (Kapital o‘sish solig‘i):
- Aktivlarni sotganda hosil bo‘lgan foydadan olinadigan soliq.
- Annual exempt amount, chargeable gains/losses.
-
Inheritance Tax (Meros solig‘i):
- Mulkni merosga qoldirganda yoki hadya qilganda to‘lanadi.
-
National Insurance Contributions (NICs):
- Ishchilar va ish beruvchilar tomonidan to‘lanadigan ijtimoiy badallar.
-
VAT (Value Added Tax – Qo‘shilgan qiymat solig‘i):
- Mahsulotlar va xizmatlarga nisbatan qo‘llaniladigan bilvosita soliq.
- VAT registratsiyasi, hisobotlari, input/output VAT.
🧮
2. Soliq hisob-kitoblari:
- Har bir soliq turi bo‘yicha to‘liq hisoblash usullari:
- Daromadni aniqlash → chegirmalarni ajratish → stavka qo‘llash → to‘lanadigan soliqni aniqlash.
- Soliq yengilliklari va exemptions (chegirmalar):
- Marriage allowance, Blind person’s allowance, Gift Aid.
- Capital Allowances: Fixed aktivlar uchun chegirmalar.
📊
3. Soliq rejalashtirish (Tax Planning):
- Soliq yuki kamaytirishning qonuniy usullari.
- Dividendlar va ish haqi o‘rtasidagi tanlov.
- Aktivlar sotilishi vaqtini rejalashtirish orqali Capital Gains Taxni kamaytirish.
🏢
4. Kompaniyalar uchun soliq (Corporation Tax):
- Accounting profit → Taxable profit konversiyasi.
- Disallowable expenses, tax-adjusted trading profit.
- Associated companies va quarterly payments.
🧍♂️
5. Sole trader va Partnershiplar uchun soliq:
- Trading profit hisoblash.
- Basis period rules: yangi ish boshlaganlar, faoliyatni to‘xtatganlar uchun.
- Overlap profits va reliefs.
📅
6. Soliq davri va deklaratsiyalar:
- Tax year: 6-aprel – 5-aprel (UK ga xos).
- Self-assessment system: Jismoniy shaxslar mustaqil soliq deklaratsiyasini topshiradi.
- Filing deadlines, penalties, interest.
⚖️
7. Etika va soliq mas'uliyati:
- Soliqdan qochish (tax evasion) va soliq rejalashtirish (tax planning) farqi.
- Professional axloq me’yorlari: ishonchlilik, mustaqillik, halollik.
- HMRC bilan to‘g‘ri munosabat yuritish.
🧪
Imtihon Formati (Computer-Based Exam – CBE):
-
Umumiy davomiyligi:
3 soat.
-
3 QISM:
-
Section A:
Objective test questions (MCQ) – 15 ta savol.
-
Section B:
Scenario-based OT questions – 3 ta 10-ballik topshiriq.
-
Section C:
2 ta 20-ballik yozma savollar (tax calculation, scenario).
✅
F6 Sizga nimalarni beradi?
- Har qanday kompaniya yoki tashkilotda soliq hisoblarini yurita olish.
- Soliq yengilliklaridan oqilona foydalanish ko‘nikmasi.
- Soliq organlari bilan qonuniy va professional munosabat yurita olish.
- Keyingi darajadagi fanni (Taxation – P6) o‘rganishga tayyorgarlik.
👉
F6 Taxation Global
Quyida
ACCA F7 (Financial Reporting)
fani haqida to‘liq ma’lumot berilgan:
🔍
ACCA F7 – Financial Reporting (FR)
📌
Fanning asosiy maqsadi:
F7 fani sizga
korporativ moliyaviy hisobotlar
tayyorlash, ularni
IFRS
(Xalqaro moliyaviy hisobot standartlari) asosida tahlil qilish ko‘nikmalarini beradi. Bu fan
moliyaviy hisobotlarni tuzish, taqdim etish va baholash
bo‘yicha asosiy bilimlarni chuqurlashtiradi.
📚
Syllabus (Asosiy mavzular):
1.
Conceptual and Regulatory Framework
- Financial reportingning asosiy tushunchalari
- IFRS ga kirish
- Regulatory bodies (IASB va hokazo)
F7 – Financial Reporting (FR)
2.
Financial Statements tayyorlash
Individual financial statements
(yakka kompaniya uchun)
- Statement of Financial Position (balans)
- Statement of Profit or Loss (daromadlar hisobi)
- Statement of Changes in Equity
- Statement of Cash Flows (pul oqimlari hisobi)
- Notes to the accounts
3.
Revenue & Non-current Assets
- Revenue recognition (IFRS 15)
- Non-current assets accounting (IAS 16, IAS 38, IAS 40, IFRS 5)
- Impairment (IAS 36)
- Leases (IFRS 16)
4.
Group Accounting (Consolidation)
- Consolidated financial statements
- Subsidiaries and associates
- Goodwill hisoblash
- Non-controlling interest (NCI)
5.
Analysis and Interpretation of Financial Statements
- Ratio analysis
- Performance, profitability, liquidity, and gearing ratios
- Trend and industry comparison
🧠
Imtihon Formati:
📝
Exam format (3 soat):
Section A (Objective test questions – 30 ball)
15 ta 2 ballik savollar (MCQ)
Section B (Case-based OT – 30 ball)
3 ta case – har biri 10 ball, turli qisqa savollar
Section C (Constructed response questions – 40 ball)
2 ta yozma savol (har biri 20 ball), ko‘pincha:
- Birinchi savol:
Group accounts
(consolidation)
- Ikkinchi savol:
Individual company + analysis
📘
Tavsiya etilgan o‘quv resurslar:
-
Kaplan Study Text & Exam Kit
-
BPP Study Text & Practice Kit
- OpenTuition video darslari (bepul)
- ACCA rasmiy sayti: past exams, technical articles
✅
Imtihon topshirish uchun tavsiyalar:
- IFRS’larni yod olish emas,
amaliy qo‘llashni
o‘rganing
- Consolidation’ni yaxshi tushunib oling – bu eng ko‘p ball oladigan qism
- Ratio analysis savollarida
interpretation (izohlash)
muhim
- Har kuni qisqa mashqlar va haftasiga kamida bir marta to‘liq imtihon yechish
F7 Financial Reporting
🎓
ACCA ni 70% gacha arzonroq o‘qish mumkinmi?
Ko‘pchilik ACCA juda qimmat deb o‘ylaydi.
Lekin aslida Dual Diploma orqali ACCA ni ancha arzonroq o‘qish imkoniyati bor.
Yangi videomda quyidagilarni tushuntirdim:
• Dual Diploma nima?
• ACCA xarajatlarini qanday qilib 70% gacha kamaytirish mumkin?
• Universitet orqali ACCA o‘qish foydalimi?
• Qaysi holatda faqat ACCA o‘qish, qaysi holatda universitet + ACCA yaxshiroq?
🎞
Videoni bu yerda ko‘rishingiz mumkin:
https://www.youtube.com/watch?v=oQDyaaTdX74
ACCA o’qib qancha daromad qilish mumkin?
🤔
Ko’pchilik ACCAni o’qisam 2000$ topaman, 5000$ topaman deb qiziqib o’qishni boshlaydi. Aslida rostdan ham shundaymi?
Videoni oxirigacha ko’ring va o’zingiz uchun kerakli barcha ma’lumotlarga ega bo’ling.
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9.
Boshqa huquqiy masalalar:
-
Korruptsiya va firibgarlik:
Biznesda uchraydigan huquqiy muammolar va jinoyatlar, shu jumladan firibgarlik va korruptsiyaga qarshi kurash.
-
Hukumat tartibga soluvchilari:
Korporativ boshqaruv va korporativ huquqni tartibga solish uchun davlatning roli va yuridik boshqaruv tizimi.
F4 kursi talabalariga kompaniyalar va biznes amaliyotlari bilan bog'liq huquqiy masalalarni hal qilishda yordam beradi. Bu kursda o'rganiladigan qonunlar va qoidalar korporativ boshqaruvdan tortib, shartnomalar, kreditlar, xalqaro savdo, ish huquqi va boshqa biznes faoliyatlariga qadar keng qamrovli mavzularni o'z ichiga oladi.
Narxda vaqt o'tishi bilan o'zgarish bo'lishi mumkin
Exam fee 2,571,800 UZS
📱
F4 Corparate and Business Law
#f4