FIA FA1 Practice Questions Kit | PakAccountants.com

IBGVTHP

7

Xmdhrstgmdjmk tbh Xmdhrstgmdjmk tbh relh ec Giieumtjmk jm @usjmhss

CJG CG7

VPGITJIH OJT @y>

Phierdjmk Cjmgmijgl Trgmsgitjems

Bgsggm Cgzgl

XVDGTHD CEP

0674-78 HRGAY

CJG CG7 Bgsggm Cgzgl

VPGITJIH OJT

CJG CG7 | Vrgitjih Ojt TG@LH EC IEMTHMTY GPHG ’ G | @usjmhss Trgmsgitjems gmd Deiuahmtgtje Deiuahmtgtjem m 

Ibgpthr 7> Typhs ec @usjmhss Trgmsgitjems

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Ibgpthr 0> Typhs ec @usjmhss Deiuahmts

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Ibgpthr 9> @gsji Vrjmijplhs ec rhkulgtjem gmd ùsjmhss peljijhs

GPHG ’ @ | Deu`lh Hmtry @eeoohhpjmk 

Ibgpthr 4> Tbh giieumtjmk hqugtjem

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Ibgpthr 8> Deu`lh hmtry trgmsgitjems

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Ibgpthr 3> Ilgssjcjigtjem ec hxphmdjturhs

GPHG ’ I | @gmojmk gmd Vhtty Igsb GPHG ’ D | Yglhs gmd Yglhs rhierds GPHG ’ H | Vuribgshs gmd Vuribgsh rhierds

Bgsggm Cgzgl, g studhmt ec Ibgrthrhd Giieumtgmiy (JIGV) bjashlc, js hmneyjmk thgibjmk giieumtgmiy, gudjtjmk gmd hiemeajis su`nhits te djcchrhmt prechssjemgl qugljcjigtjems ljoh CJG, GIIG hti. Bh js tbgmocul te GLLGB tbgt `higush ec Bjs ahriy bh ceumdhd GIIG LJSH wbjib js Vgojstgm‚s cjrst wh`sjth iemduitjmk emljmh ilgsshs cer CJG gmd GIIG studhmts kle`glly. @hsjdhs thgibjmk em GIIG LJSH, bh glse rums bjs `lek gs g be``y wbhrh agmy ec bjs h-èeos, meths, prgitjih quhstjems, aeio hxgas, hxga tjps gmd vjdhe lhiturhs grh gvgjlg`lh cer crhh. Bh glse jmvjths chhd`gio crea studhmts, vjsjters gmd thgibhrs te bhlp agoh tbjs pu`ljigtjem gmd etbhrs hvhm `htthr.

Gltbeukb tbjs pu`ljigtjem bgs `hhm wrjtthm ohhpjmk tbh studhmts studyjmk pgphr 7 ec Ceumdgtjems jm Giieumtgmiy (CJG) ieursh, bewhvhr, tbh studhmts ec etbhr prechssjemgl qugljcjigtjems ljoh IG, IJAG gmd GIIG hti. wbe wgmt te thst tbhjr cjmgmijgl giieumtjmk giieumtjmk gmd ùsjmhss `gsjis igm glse iemsult tbjs Vrgitjih Wuhstjems Ojt. Tbjs èeo js djvjdhd jm djcchrhmt ibgpthrs giierdjmk te CJG CG7 syllgùs se tbgt studhmts igm prgitjih tbh quhstjems phrtgjmjmk te sphijcji tepji hgsjly. Hvhry quhstjem em tbjs èeo js jmthrmglly ljmohd cer hgsy giihss ec studhmt. Cer hxgaplh, jc studhmts wgmts te omew tbh gmswhr tbhm wjtb nust g iljio tbh èeo wjll sirell guteagtjiglly guteagtjiglly te ephm tbh pgkh wbhrh gmswhr cer suib quhstjem js. [h bgvh shpgrgthd tbh gmswhrs gmd tbhjr hxplgmgtjems, usuglly wbjib grh ohpt tekhtbhr. Tbjs bgs demh gkgjm cer studhmts‚ iemvhmjhmih gs seahtjah tbhy nust wgmt te omew tbh ierrhit gmswhr gmd wgmt te tbjmo gèut tbh iemihpt

`hbjmd jt em tbhjr ewm. Tbhrhcerh, jc studhmt prhsshs tbh gmswhr ùttem tbh emly ierrhit ibejih er gmswhr wjll `h prhshmthd gmd jc studhmt prhsshs hxplgmgtjem tbhm ètb gmswhr gmd tbh hxplgmgtjem wjll `h kjvhm. @uttems ushd jm tbh deiuahmts gmd tbhjr ierrhspemdjmk ahgmjmks grh gs cellews>

tb h deiuahmt wjll sirell te tbh gmswhr ec ierrhspemdjmk q uhstjem ..G.. [bhm tbjs ùttem js iljiohd tbh

…H.. Iljiojmk tbjs ùttem wjll ephm tbh gmswhr gmd tbh hxplgmgtjem ec tbh umdhrlyjmk iemihpt

.. Tbjs ùttem wjll `rjmk tbh studhmt `gio te tbh ierrhspemdjmk quhstjem ..W ..

Gs tbjs Vrgitjih Wuhstjems Ojt js prevjdhd crhh ec iest se tbgt studhmts igm `hmhcjt crea jt wjtbeut khttjmk werrjhd gèut tbhjr cjmgmihs. Tbhrhcerh, wh mhhd yeur bhlp te bhlp etbhr studhmts se tbgt tbhy igm glse lhgrm, prgitjih gmd `hieah suiihsscul jm tbhjr ljvhs. Ye, lht etbhrs omew gèut tbjs gmd bgvjmk aerh studhmts rhgdjmk tbjs èeo wjll ohhp us aetjvgthd gs whll.

Ye, jt‚s tbgt sjaplh. Aerh yeu sbgrh `y sbgrjmk jt wjtb yeur crjhmds gmd

hvhryemh yeu omew. Bhlp etbhrs te kht g bhlp cer yeurshlc! © VgoGiieumtgmts.iea 0674 Tbjs èeo js cer studhmts gmd cer studhmts emly cer tbhjr jmdjvjdugl ush.

GPHG

G

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@usjmhss Trgmsgitjems gmd Deiuahmtgtjem Typhs ec @usjmhss Trgmsgitjems

Typhs ec @usjmhss Deiuahmtgtjem

@gsji prjmijplhs ec rhkulgtjem gmd ùsjmhss peljijhs

IBGVTHP

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Typhs ec @usjmhss Trgmsgitjems

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7 “Met gll ùsjmhsshs grh rum wjtb g aetjvh te hgrm precjt‑ 

Truh

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Cglsh

..G..| ..H.. 0

Ar. Bjtgibj hxibgmkhd gm eld pi wjtb g mhw emh. Mhw VI wgs suppljhd `y Kjmkhr Thib Ltd. [bjib ec tbh cellewjmk `hst dhsirj`hs tbh gèvh trgmsgitjem5 j.

Ar. Bjtgibj seld eld ieaputhr

jj.

Kjmkhr Thib Ltd seld g mhw pi

jjj. jv.

Kjmkhr Thib Ltd èukbt eld pi Ar. Bjtgibj giqujrhd g mhw pi

G. j gmd jj gèvh @. jj gmd jjj gèvh I. j, jjj gmd jv gèvh D. j, jj, jjj gmd jv gèvh

..G..| ..H.. 9

Iepphr Bhgd Ltd shmt g ibhquh ec $7866 cer tbh keeds tbgt whrh èukbt lgst whho te Djgaemd Iut Vli. Cer Iepphr Bhgd Ltd shmdjmk ec g ibhquh js g UUUUUUUUUUUU trgmsgitjem trgmsgitjem G. Phihjpt @. Vuribgshs I. Vgyahmt D. Ilhgrjmk

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IBGVTHP

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4

Ythrhe @res. Ltd èukbt seah keeds crea Ar. Aeme. Ythrhe @res. Ltd preajshd te shmd tbh pgyahmt jm 96 dgys crea tbh dgy keeds grh shmt `y Ar. Aeme. [bjib ec tbh cellewjmk js ierrhit5 G. Ythrhe @res. Ltd èukbt keeds em igsb @. Ar. Aeme seld keeds em irhdjt I. Ythrhe @res. Ltd kgvh irhdjt te Ar. Aeem cer 96 dgys D. Ythrhe @res. Ltd bgvh agdh tbh pgyahmt cer 96 dgys

..G..| ..H.. 8 [bjib ec tbh cellewjmk trgmsgitjems dhsirj`h tbh thra “rhihjpt‑5

J. JJ.

Vlgstji Agmucgiturhrs rhihjvhd keeds em irhdjt Agm Lekjstjis Ltd rhihjvhd g ibhquh crea tbhjr iusteahr

JJJ.

Peumd Iu`h rhihjvhd $866 legm crea tbh `gmo

G. JJ emly @. J gmd JJJ emly I. JJ gmd JJJ emly D. J, JJ gmd JJJ emly

..G..| ..H.. 3

Ythga Jmi. èukbt seah agibjmhry ieapemhmts cer 7666 crea Glley Tumjmk Ybep. Ythga Jmi. kgvh Glley Tumjmk sbep kgvh tbh ibhquh ec 266 gmd pgjd rhagjmjmk 066 `y igsb. Tbh gèvh trgmsgitjem js> G. Vgrtly irhdjt gmd pgrtly em igsb `gsjs @. Ieaplhthly Ieaplhthly em igsb `gsjs I. Ieaplhthly em irhdjt `gsjs D. Memh ec tbh gèvh

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;

Ar. Bgtja Tgh lhmt $0866 te Ar. Mhhdy. [bgt js tbh gèvh trgmsgitjem crea Ar. Bgtja Tgh‚s phrsphitjvh5

G. Yglhs ec 0866 @. Vgyahmt ec 0866 I. Phihjpt ec 0866 D. Legm ec 0866

..G..| ..H.. 2

Yhlhit tbh ierrhit typh ec trgmsgitjem

Trgmsgitjem Dhsirjptjem

@gsjs ec trgmsgitjem Igsb / Irhdjt

Typh ec Trgmsgitjem Yglhs / Vuribgshs / Vgyahmt / Phihjpt

Ar. Gsohr èukbt seah keeds gmd pgjd 466 `y ibhquh Phihjvhd Igsb crea As. Glte cer agibjmhry seld Phpgjd 866 te tbh lhmdhr, tbrhh dgys gcthr duh dgth @eukbt pgrts ec Aeter Shbjilh crea Krhhih Agrt wertb 766 wjtb ; dgys preajsh cer pgyahmt Vgjd hlhitrjijty `jll cer 706 Agdh rhpgjrs em iusteahr‚s igr gmd ibgrkhd 86

wbjib grh stjll rhihjvg`lh Yeld eld ùjldjmk gmd rhihjvhd aemhy jm tbh `gmo giieumt Yeld keeds wertb 8666 gmd rhihjvhd tbh sgah vjg dh`jt igrd @eukbt curmjturh gmd cjxturhs cer tbh mhw eccjih gmd pgjd `y irhdjt igrd

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IBGVTHP

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Typhs ec @usjmhss Deiuahmts

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7

Phajttgmih gdvjih js shmt `y> G. Iusteahr te suppljhr @. Iusteahr te tbh `gmohr ec suppljhr I. Iusteahr te bjs ewm `gmohr D. Iusteahr te bjs ewm giieumtjmk dhpgrtahmt

..G..| ..H.. 0

Phajttgmih gdvjih aust> G. Yphijcy tbh jmvejih mua`hr(s) cer wbjib pgyahmt js agdh @. Yphijcy tbh erdhr mua`hr(s) cer wbjib pgyahmt js agdh I. Yphijcy tbh djspgtib meth mua`hr(s) cer wbjib pgyahmt js agdh D. Yphijcy tbh KPM mua`hr(s) cer wbjib pgyahmt js agdh

..G..| ..H.. 9

[bjib ec tbh cellewjmk stgthahmts sbew tbh ierrhit clew ec deiuahmts5 j. jj.

Erdhr = Djspgtib meth = jmvejih = rhihjpt Thmdhr = Wuetgtjem = Erdhr

jjj.

Erdhr = dh`jt meth = jmvejih

G. j emly @. j gmd jj emly I. jj gmd jjj emly D. J, jj gmd jjj

..G..| ..H.. 4

Jmthrmgl gudjter ec Ygmksumk Ie js gmglyzjmk tbh ierrhitmhss ierrhitmhss ec pgyg`lhs cer aemtb hmdhd Mevha`hr. Bh tbjmos tbgt emh ec tbh `hst wgys ec iemcjrajmk tbh giiurgiy giiurgiy ec pgyg`lhs js `y gsojmk eur irhdjters rhkgrdjmk suib jmceragtjem. [bjib ec tbh cellewjmk deiuahmt wjll gudjter gso tbh irhdjters te shmd5 G. Dh`jt gmd irhdjt meths cer tbh aemtb ec Mevha`hr @. Jmvejihs jssuhd jm Mevha`hr I. Ytgthahmt ec giieumt cer Mevha`hr D. Igsb rhihjpts rgjshd jm Mevha`hr

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Gnwg Ltd rhqujrhs sterh sbhlvhs cer sterjmk dgths. Jm erdhr te omew tbh prjihs ec rgios wjtb djcchrhmt sbgphs gmd sjzhs, wbjib deiuahmt de yeu tbjmo ieapgmy sbeuld gso tbh suppljhr te shmd5 G. Erdhr @. Dh`jt Meth I. Agthrjgl rhqujsjtjem meth D. Wuetgtjem

..G..| ..H.. 3 Vgllgdjua Vli‚s igsbjhr rhihjvhd 496 igsb crea Ar. Vlgtjmua, g dh`ter. [bjib deiuahmt sbeuld `h

rgjshd `y tbh igsbjhr ec Vgllgdjua Vli em rhihjvjmk aemhy5 G. Ibhquh @. Phihjpt I. Jmvejih D. Dhpesjt sljp

..G..| ..H.. ;

[bjib ec tbh cellewjmk wjll met gpphgr em Vuribgsh jmvejih5 J.

Trgdh djsieumt kjvhm jm phrihmtgkh

JJ.

Gaeumt ec sglhs tgx

JJJ.

Vuribgsh erdhr mua`hr

JS.

Mht gaeumt ewhd te iusteahr `y tbh suppljhr

G. J emly @. JS emly I. JJJ gmd JS emly D. J gmd JS emly

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2

Ar. [eed js g suphrvjser jm cjmjsbjmk dhpgrtahmt ec g curmjturh ieapgmy. Bh wgs suphrvjsjmk tbh rhpgjr wero jm krjmdjmk agibjmh. Bh js sgtjscjhd wjtb tbh wero gmd mew rhqujrhs aemhy crea tbh igsbjhr se tbgt bh igm pgy te tbh rhpgjr agm. [bjib deiuahmt de yeu tbjmo bh wjll ush cer tbjs purpesh5 G. Ibhquh èeo @. Igsb rhihjpt I. Ibhquh rhqujsjtjem meth D. Vgysljp

..G..| ..H.. : Ar. Keed luio‚s VI `reoh dewm wbjlh preihssjmk pgyrell ec t bh aemtb. Te rhievhr tbh systha gmd

puttjmk tbh pgyrell preihss systha emljmh, Ar. Keed luio teeo seah bhlp crea crhhlgmih JT treu`lhsbeethr te wbea bh kgvh $08. [bjib deiuahmt sbeuld bh ush te gso cer rhjaùrshahmt ec gaeumt pgjd `y bja5 G. Vgyjmk jm sljp @. Phihjpt I. Vhtty igsb ilgja D. Ibhquh rhqujsjtjem meth

..G..| ..H.. 76

[bjib ec tbh cellewjmk jmceragtjem js pgrt ec Vuribgsh erdhr5 J. JJ.

Aedh ec pgyahmt gmd keeds dhljvhry Wugmtjty ec keeds

JJJ.

Vhr umjt prjih ec keeds

JS. S.

Trgdh djsieumt em hgib jtha Tetgl SGT jmiludhd jm puribgsh gaeumt

G. JJ gmd JJJ emly @. J, JS gmd S emly I. J, JJ gmd JJJ emly D. JJ gmd S emly

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Vgysljp js g deiuahmt em wbjib> G. Igsb dhpesjthd jm tbh `gmo giieumt js ahmtjemhd @. Yglgry pgjd te tbh hapleyhh js wrjtthm I. Phierd cer agojmk gmy ojmd ec pgyahmt js ohpt D. Memh ec tbh gèvh

..G..| ..H.. 70

Yuaahr, g iusteahr ec Gutuam, bgs rhturmhd keeds puribgshd hgrljhr iestjmk 86 te Gutuam em irhdjt. [bjib deiuahmt de yeu tbjmo Yuaahr sbeuld jssuh jm rhsphit ec tbjs rhturm5 G. Irhdjt meth @. Dh`jt meth I. Djspgtib meth D. Jmvejih

..G..| ..H.. 79

[bjib ec tbh cellewjmk stgthahmts sbew tbh ierrhit clew ec deiuahmts5 7. Jmvejih = Dh`jt Meth = Phihjpt 0. Jmvejih = Ibhquh = Phihjpt 9. Wuetgtjem = Vuribgsh Erdhr = Giomewlhdkhahmt 4. Yglhs erdhr = Dhljvhry Meth = Jmvejih 8. Jmvejih = ibhquh rhqujsjtjem meth = rhihjpt 3. Vuribgsh erdhr = Ytgthahmt ec giieumt = Dhljvhry meth ;. Dhljvhry meth = Phajttgmih gdvjih = Phihjpt 2. Thmdhr = Phihjpt = Dhljvhry Meth :. Phihjpt = Igsb = Yglhs erdhr 76. Vuribgsh erdhr = agthrjgl rhqujsjtjem meth = Thmdhr 77. Jmvejih = Vhtty igsb ilgja = Phihjpt

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Vhtty igsb ilgja js usuglly gutberjzhd gcthr ibhiojmk> G. Mgturh ec hxphmsh @. Yuppertjmk deiuahmts giieapgmyjmk tbh ilgja cera I. Tbh gaeumt ec ilgja gkgjmst agxjaua tbh agxjaua ljajt ec ilgja D. Gll ec tbh gèvh

..G..| ..H.. 78

Yglgry sljp er pgysljp iemtgjms tbh dhtgjls gèut> G. Kress sglgry @. VGZH dhduitjems I. Mht pgy D. Gll ec tbh gèvh

..G..| ..H.. 73

Agtib tbh jthas jm lhct ieluam wjtb wrjth hxplgmgtjems kjvhm jm tbh rjkbt ieluam 7. 0% 76 m96 0. 0/76 mht 96 9. 96 dgys mht 4. IED 8. 96 dgys aemtb hmd dgth ec jmvejih

..G..| ..H.. 7; Jc tbh shttlhahmt thra stgths> “Mht 96 dgys‑ tbhm jt ahgms>

G. Iusteahr bgs 96 werojmk dgys te pgy tbh jmvejih @. Iusteahr bgs 96 iglhmdgr dgys te pgy tbh jmvejih I. Iusteahr bgs 96 eccjijgl dgys te pgy tbh jmvejih D. Iusteahr bgs 96 dgys mht ec beljdgys

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Ar. @jlljemgjrh rhihjvhd tbh cellewjmk jmvejih crea Jmvejih gmd Jmvejih Ieapgmy em Numh 7:, 0676>

Jmvejih gmd Jmvejih Ieapgmy Jmvejih Me> 7084;

Dgth> 7;/Numh/0676

Iusteahr> Ar. @jlljemgjrh

Erdhr Me> 08-82;-GC

Gddrhss> 709 ’ @rjkbt Ytrhht, Luio turm, Jdhgl Ijty. Y# 7 0 9

Dhsirjptjem ’ Jtha iedh Keld rjmk (delpbjm) ’ 7:2G Djgaemd rjmk (Cjmh iut) ’ 84G@ Vlgtjmua-hahrgld rjmk ’ 472I

Wugmtjty 0 7 9

Vhr umjt prjih 7,866 7,026 7,986 Tetgl Djsieumt Mht Tgx 78% Mht

Tetgl 9,666 7,026 4,686 2,996 996 2,666 7,626 :,626

*Thras> 76% 8 mht 78 crea tbh dgth ec jmvejih

Ar. @jlljemgjrh pgjd tbh jmvejih em Numh 09, 0676. [bgt sbeuld `h tbh gaeumt bh weuld bgvh pgjd5 G. ;,066 @. 2,666 I. :,626 D. ;,4:;

..G..| ..H.. 7:

Bew auib dgys wjll Tjah gmd Ileio Ie bgvh te pgy tbh jmvejih tbgt jt bgs rhihjvhd em Ngmugry 76, 0677 umdhr tbh cellewjmk sjtugtjems ec pgyahmt thras. Glse ahmtjem tbh duh dgth. Vgyahmt thras 76 Dgys mht 96 Dgys mht 78 dgys aemtb hmd dgth ec jmvejih 0% 8 m 76 8%/74 m 96

Tetgl dgys tjll cjmgl shttlhahmt

Duh Dgth

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Agro tbh pejmts jmdjigthd jm tbh cellewjmk jmvejih

Jmvejih gmd Jmvejih Ieapgmy 2; ’ Iepphr gmklh aeumt, Kle`gl Peumd

Jmvejih Me> 7084;

Dgth> 7;/Numh/0676

Ar. @jlljemgjrh

Erdhr Me> 08-82;-GC

709 ’ @rjkbt Ytrhht, Luio turm, Jdhgl Ijty. Y# 7 0 9

Dhsirjptjem ’ Jtha iedh Keld rjmk (delpbjm) ’ 7:2G Djgaemd rjmk (Cjmh iut) ’ 84G@ Vlgtjmua-hahrgld rjmk ’ 472I

Wugmtjty 0 7 9

Vhr umjt prjih 7,866 7,026 7,986 Tetgl Djsieumt Mht Tgx 78% Mht

Tetgl 9,666 7,026 4,686 2,996 996 2,666 7,066 :,066

*Thras> 76% 8 mht 78 crea tbh dgth ec jmvejih * H & EH

[rjth tbh mua`hr ec tbh ierrhit dhsirjptjem jm tbh ù``lhs gèvh> 7. G phrsem em wbjib jmvejih bgs `hhm drgwm 0. Ieapgmy‚s mgah 9. Gaeumt pgyg`lh 4. Igsb djsieumt 8. Yglhs erdhr mua`hr 3. Jmvejih mua`hr ;. Dgth ec puribgsh 2. Trgdh djsieumt :. Hrrers gmd eajssjems hxphithd 76. Hxiludhd jthas rhturmg`lh em hxhiutjvh‚s dhijsjem 77. Yglhs erdhr mua`hr 70. Thras ec pgyahmt 79. Yuppljhr‚s gddrhss

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Cjmd eut tbh gaeumts ec ajssjmk èxhs usjmk gvgjlg`lh jmceragtjem umdhr hgib rew. Tetgl Phtgjl prjih

7866 0866 4066

Trgdh djsieumt

966 886 8% 76%

Yglhs tgx 78% (reumdhd te mhgrhst ihmt)

726 978 ;40.86 266

Gaeumt jmvejihd

7926 83:0.86

Vgyahmt thras

Tetgl dgys te cjmgl shttlhahmt

Jc pgjd jm 79 dgys tbhm gaeumt gituglly pgjd

Igsb djsieumt hgrmhd

0% 8 m 96 8% 74 m 36 Mht 96 76% 76 m 48 9% 78 m 96

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@gsji prjmijplhs ec rhkulgtjem gmd ùsjmhss eljijhs

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“Gll iemtrgits grh gkrhhahmts ùt met gll gkrhhahmts grh iemtrgits‑ 

Truh



Cglsh

..G..| ..H.. 0 “Gll ecchrs bgs tbh igpgijty te `h iemvhrthd jmte lhkglly `jmdjmk gkrhhahmt gcthr giihptgmih‑ 

Truh



Cglsh

..G..| ..H.. 9

[bhm ieumthr ecchr js agdh> G. Vrhvjeus ecchr js rhnhithd @. Vrhvjeus ecchr js giihpthd I. Vrhvjeus ecchr gmd g mhw ecchr ètb grh rhnhithd D. Vrhvjeus ecchr gmd g mhw ecchr ètb grh giihpthd

..G..| ..H.. 4 G sbepohhphr ecchrhd g iusteahr 7 èttlh ec ield drjmo cer Ps. 766. Iusteahr sgjd, “J wjll ùy 0 èttlhs jc yeu giihpt Ps. 26 cer hgib èttlh‑ ùt sbepohhphr rhcushd. Mew iusteahr js w jlljmk te ùy hgib èttlh

cer Ps. 766 ùt sbepohhphr js me lemkhr wjlljmk te shll tbh èttlhs gmyaerh te tbjs iusteahr. [bjib ec tbh cellewjmk stgthahmt stgthahmt js truh jm tbjs sjtugtjem5 G. Ybepohhphr js `rhgibjmk g iemtrgit `y met shlljmk tbh èttlhs cer Ps. 766 @. Iusteahr bgs `rhgibhd tbh iemtrgit `y sgyjmk tbgt bh js wjlljmk te ùy èttlhs cer Ps. 26 hgib. I. Emih ieumthr ecchr wgs agdh `y tbh iusteahr, tbhrh js me lemkhr gmy ecchr lhct tbgt iusteahr igm giihpt tbus sbepohhphr js umdhr me e`ljkgtjem te shll tbh keeds cer Ps. 766 gmyaerh. D. Ybepohhphr js umdhr e`ljkgtjem te giihpt Ps. 26 hgib èttlh

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IBGVTHP 8

9


Phtgjl prjihs ahmtjemhd em tbh jthas jm g sbep ahgms> G. Gm ecchr @. Gm giihptgmih I. Gm jmvjtgtjem te ecchr D. G prepesgl

..G..| ..H.. 3 Ar. Yhllhr shlls “Cx;88‑ cer Ps. 7866 hgib. Ar. @uyhr igah te Ar. Yhllhr gmd sgjd tbgt bh giihpts tbh

prjih ùt Ar. Yhllhr wjll bgvh te pgio tbh keeds jm sphijcji èxhs. Ar. @uyhr‚s giihptgmih js met vgljd `h igush>

G. Giihptgmih js tee lemk jm jts dhsirjptjem @. Ar. @uyhr bgs agdh g qugljcjhd giihptgmih I. Giihptgmih js met kjvhm jm g wrjtthm cera D. Ar. @uyhr bgs met ahmtjemhd tbh mua`hr ec jthas jm giihptgmih

..G..| ..H.. ;

[bjib ec tbh cellewjmk mhhd MET te `h culcjllhd te iemstjtuth g iemtrgit5 G. G vgljd gmd lgwcul ecchr @. Ieaaumjigtjem Ieaaumjigtjem ec tbh ecchr e cchr te tbh vgljd giihpter I. [rjtthm hvjdhmih ec tbh iemtrgit D. Xmqugljcjhd giihptgmih `y tbh giihpter

..G..| ..H.. 2 “Emh aust bgvh g lhkgl igpgijty jm erdhr te hmthr jm g lhkglly `jmdjmk iemtrgit‑. Lhkgl igpgijty ahgms>

G. Vgrtjhs te tbh iemtrgit aust bgvh hmeukb aemhy te pgy iemsjdhrgtjem @. Vgrtjhs te tbh iemtrgit aust met `h umdhr gkhd I. Vgrtjhs aust met `h umdhr vgluhd D. Memh ec tbh gèvh

..G..| ..H..

IBGVTHP

4

GPHG

@

Tbh giieumtjmk hqugtjem

IBGVTHP

IBGVTHP

IBGVTHP

4 8 3

Deu`lh Hmtry @eeoohhpjmk Tbh giieumtjmk hqugtjem

Deu`lh hmtry trgmsgitjems

Ilgssjcjigtjem ec hxphmdjturhs

IBGVTHP 7

4


Ye` Mgz èutjquhs bgs 78,666 ec gsshts (tetgl ec iurrhmt gmd mem-iurrhmt) gmd 03,666 ec ljg`jljtjhs (gkkrhkgth ec iurrhmt gmd mem-iurrhmt). [bgt js tbh tetgl gaeumt ec ùsjmhss‚ igpjtgl5 7. (:,666) 0. 47,666 9. :,666 4. Memh ec tbh gèvh 0

Tetgl ec mem-iurrhmt gsshts ec ^h`‚s Vli grh 768,666 rhsphitjvhly wbhrhgs, iurrhmt iurrh mt gsshts gmd ljg`jljtjhs grh 43,666 gmd 09,666. Jc tbh tetgl igpjtgl ec tbh ùsjmhss js 28,666 tbhm wbgt js tbh gaeumt ec memiurrhmt ljg`jljtjhs ec tbh ùsjmhss5 9

Vbjliegsthr Ltd bgs 78,666 gmd 08,666 ec igsb jm bgmd gmd gt `gmo rhsphitjvhly. Yteio gt sterh js ec tbh vgluh 98,666 wbhrh gs tbh ùjldjmk gmd lgmd tetglhd 32,666. Ieapgmy bgs glse tgohm g legm ec 00,666 crea leigl `gmo tbh tetgl jt ewhs te irhdjters js 70,666. [bgt js tetgl igpjtgl5 7. 749,666 0. 789,666 9. 76:,666 4. 702,666 4

G@I LTD puribgshd 83,666 vgluh ec steio em igsb. [bjib ec tbh cellewjmk js truh5 7. Tetgl gsshts wjll jmirhgsh 0. Tetgl gsshts wjll dhirhgsh 9. Mem-iurrhmt gsshts wjll jmirhgsh 4. Tetgl igpjtgl jmvhsthd wjll rhagjm tbh sgah 8

[bhm tbh keeds grh èukbt em irhdjt tbhm wbjib ec tbh cellewjmk stgthahmts js/grh truh5 J. JJ.

Tetgl gsshts jmirhgsh Ljg`jljtjhs jmirhgsh

JJJ.

Igpjtgl jmirhgshs

7. J emly 0. J gmd JJ emly 9. J, JJ gmd JJJ 4. JJ gmd JJJ emly

IBGVTHP 3

4


[bhm tbh hxphmshs grh pgjd vjg igsb tbhm wbjib ec tbh cellewjmk stgthahmts js/grh truh5 J. JJ.

Iurrhmt gsshts wjll rhduih Tetgl igpjtgl wjll dhirhgsh

JJJ.

Ljg`jljtjhs wjll `h umgcchithd

JS.

Hxphmshs wjll rhduih

7. J gmd JJ emly 0. JJ gmd JJJ emly 9. J gmd JJJ gmd JS emly 4. J, JJ gmd JJJ emly ;

Yect`rgjmhrs Jmi prevjdhs rhgdyagdh gmd tgjler agdh giieumtjmk sectwgrh cer sagll siglh ùsjmhsshs. Phihmtly tbhy djd seah iemcjkurgtjem tgso em emh ec tbhjr iljhmt‚s systha gmd ibgrkhd 7,866 cer jt.

Bewhvhr, tbhy bgvh met rhihjvhd tbh pgyahmt yht. [bjib ec tbh cellewjmk stgthahmts thll tbh truh gcchit ec tbjs hvhmt em hlhahmts ec cjmgmijgl stgthahmts5 stgthahmts5 J.

Gsshts wjll rhagjm umgcchithd

JJ. JJJ.

Ljg`jljtjhs wjll jmirhgsh Igpjtgl wjll jmirhgsh

JS.

@gmo `glgmih js kejmk te jmirhgsh

7. J, JJ emly 0. JJJ emly 9. J, JJ gmd JS emly 4. J, JJ gmd JJJ emly 2

Ybew tbh hcchit ec hgib trgmsgitjem em tbh giieumtjmk hqugtjem. Drgw g mhw giieumtjmk hqugtjem wjtb gdnusthd gaeumts cer hgib trgmsgitjem se tbgt hcchit igm `h e`shrvhd ilhgrly. J. JJ.

Jmvhsthd 78,666 jm tbh ùsjmhss `y ephmjmk g `gmo giieumt [jtbdrhw 8,666 crea tbh `gmo gmd bgmdhd evhr te igsbjhr

JJJ. JS. S.

@eukbt twe agibjmhs wertb 0,666 em igsb @eukbt curmjturh cer tbh eccjih gmd stgcc wjtb g tetgl vgluh ec 7,466 gmd pgjd `y ibhquh @eukbt lgmd em irhdjt crea Ar. Yojpphr vglujmk 4,666 gmd pgjd `y ibhquh

SJ.

Lhmt 786 te Ar. Igptgjm

SJJ.

Tbh ewmhr wjtbdrhw 86 cer phrsemgl ush

FIA FA1 Practice Questions Kit | PakAccountants.com

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