Afghanistan ACCA Pioneers

19/03/2025

تاسو ټولو ته دې دا ستر ویاړ مبارک وي.
𝒀𝒐𝒖𝒓 𝒉𝒂𝒓𝒅 𝒘𝒐𝒓𝒌 𝒂𝒏𝒅 𝑷𝒆𝒓𝒔𝒆𝒗𝒆𝒓𝒂𝒏𝒄𝒆 𝒉𝒂𝒗𝒆 𝒑𝒊𝒂𝒅 𝒐𝒇𝒇!

𝑾𝒂𝒓𝒎𝒆𝒔𝒕 𝒄𝒐𝒏𝒈𝒓𝒂𝒕𝒖𝒍𝒂𝒕𝒊𝒐𝒏𝒔 𝒐𝒏 𝒚𝒐𝒖𝒓 𝒂𝒄𝒉𝒊𝒆𝒗𝒆𝒎𝒆𝒏𝒕 𝒂𝒏𝒅 𝒘𝒊𝒔𝒉𝒊𝒏𝒈 𝒚𝒐𝒖 𝒆𝒗𝒆𝒏 𝒎𝒐𝒓𝒆 𝒔𝒖𝒄𝒄𝒆𝒔𝒔 𝒊𝒏 𝒕𝒉𝒆 𝒇𝒖𝒕𝒖𝒓𝒆.

10/03/2025

په حسابدارۍ کې، د حسابونو د چمتو کولو اساسي فرضیات (Underlying Assumptions in Preparing Accounts) دوه مهم اصول دي:

1. Accrual Basis (محرر اصل)

حسابونه د پیسو د جریان پر ځای د پیښو د واقع کېدو پر اساس ثبتېږي.

عواید هغه وخت ثبتېږي کله چې لاسته راځي، نه کله چې پیسې ترلاسه شي.

لګښتونه هغه وخت ثبتېږي کله چې مصرف شي، نه کله چې پیسې ورکړل شي.

2. Going Concern (دوامداره فعالیت اصل)

دا فرض کوي چې شرکت به د راتلونکي لپاره خپل عملیات جاري ساتي.

د شرکت د ختمېدو یا افلاس نښې نه شته.

دا د شتمنیو ارزښت ته اهمیت لري، ځکه که شرکت دوامداره وي، نو شتمنۍ به د بازار له نرخ سره برابرې وي، خو که د بندېدو امکان وي، نو ممکن ارزښت یې کم شي.

دا دوه اصول د مالي راپورونو چمتو کولو لپاره بنسټیز رول لري، او د IFRS او GAAP لخوا منل شوي معیارونه هم ورته متکي دي.

28/02/2025

Costs can be classified in several ways depending on the context. Here are the main types of costs:

1. Based on Behavior

Fixed Costs – Do not change with production volume (e.g., rent, salaries).

Variable Costs – Change with production volume (e.g., raw materials, direct labor).

Semi-Variable Costs – Have both fixed and variable components (e.g., electricity, maintenance).

2. Based on Traceability

Direct Costs – Can be directly attributed to a specific product or service (e.g., raw materials, labor).

Indirect Costs (Overheads) – Cannot be traced to a single product (e.g., factory rent, utilities).

3. Based on Function

Operating Costs – Expenses related to daily business operations (e.g., wages, rent).

Non-Operating Costs – Expenses not directly tied to operations (e.g., interest, taxes).

4. Based on Decision-Making

Sunk Costs – Already incurred and cannot be recovered (e.g., past R&D expenses).

Opportunity Costs – The cost of the next best alternative foregone.

Marginal Costs – The cost of producing one additional unit

28/02/2025

I am very happy that I successfully passed the toughest Knowledge Level exam F2 on my first attempt. All the credit goes to my instructor Sir.Ahmad Shafi, an excellent and experienced instructor.

07/06/2023

Basic rules to improve English...!✨

1. Listening : Improve your listening is a very powerful method to improve your listening skill as well as speaking. It is 100 % true that whatever we can listen, we can speak.
Listening is an art and if you are good at it, surely you are going to speak English naturally. Be a good listener.
A good listener is always a good speaker. Listen English on a daily basis, at least 20 minutes in the morning and 20 minutes in the evening.

2. Speaking : We must talk every day in English to improve our speaking skill.
Start speaking from today, don't wait for tomorrow. It does not matter your grammar is okay or not, just make some practice partner and start speaking with them. So many people are afraid to speak English because they are shy. Don't be shy, if you can not speak correctly even try to speak in broken English, but start to speak in English. Mistakes are very common, so don't worry about mistakes just try to express yourself.

3. Reading : Reading is also an art. Be a good reader. Good readers are good leaders. Read less but read carefully. Every day read two pages but read them many times.
Reading is very good to improve your grammar, sentence structure and vocabulary.

4. Writing : Make a notebook. Every day try to find five to ten sentences and write on your notebook. Read those sentences many times. Try to understand sentence structure, once you got it, you can make many sentences from a single sentence.

5. Thinking : Start to think in English.
Thinking is a very important part of spoken English because whatever you can think, you can speak. So make a habit to think in English. In the beginning it may seem difficult, but by practice and practice it is possible.
How to think in English — Remind all the activity in your mind...what did you listen, what did you speak with your partners, what did you read and what did you write in your notebook.... In this way you can make habit of think in English...!✨

06/01/2023

Six English Expressions with CUT

1. Cut it out. 🛑
Meaning: Stop doing that.

2. Who​ cut the cheese? 💨
Meaning: Who farted?

3. That won't cut it.🙅
Meaning: That's not good enough. That's not acceptable.

4. Cut me some slack. 😬
Meaning: I know it's not perfect, but I am trying, so please stop making me feel bad.

5. Cut to the chase. ✋
Meaning: You're explaining too much. Just hurry up and tell me what happened.

6. I'm not cut out for this. 🤷🏽‍♀️
Meaning: This type of activity doesn't suit me. I am not good at this.

Examples:
That's annoying. Please cut it out.
That stinks! Who cut the cheese?
That won't cut it. It has to be better quality.
Cut me some slack. It's my first time.
Cut to the chase and tell me what happened.
I'm not cut out for basketball. I'm too short.

14/09/2022

د انگلیسي ژبې د زده کړي پخاطر له پاور واټسف ګروف سره یوځای شئ
Let's learn English

WhatsApp Group Invite

19/06/2022

Do not follow the majority, follow the right way.
اکثریت تلونکي مه تعقیبوه بلکې تل سمه لار تعقیب کړه ان تر دې که پکې یواځې هم اووسیږي.

04/09/2021

کابل شنبه
1400/06/13
1_ډالر-------------------- افغانۍ ----87.60
1_ یورو ----------------- افغانۍ ----101.90
1_ پونډ------------------ افغانۍ ----117.00
1_ فرانک سویس ------ افغانۍ -----89.20
1_ ډالر آسټراليا -------- افغانۍ -----61.40
1_ ډالر کاناډا ----------- افغانۍ------65.20
1_ کرون ډنمارک ------- افغانۍ----- 10.80
1_ کرون ناوری -------- افغانۍ ------ 9.50
1_ کرون سويډن ------- افغانۍ ------9.70
1_ ریال سعودی -------- افغانۍ---- 22.50
1_ درهم امارات ------- افغانۍ ---- 23.00
1_ دینارکویټ --------- افغانۍ ---------275
1_ قطر ----------------- افغانۍ-------20.00
1_ بحرین -------------- افغانۍ ---------205
1_ عمان ---------------- افغانۍ--------- 202
1-سامانی تاجکستان-- افغانۍ-------- 7.00
1_ لیره ترکیه ---------- افغانۍ------10.25
1- ین چین ------------- افغانۍ------ 13.50
1_ روبل روسی-------- افغانۍ---------1.05
1_ یورو----------------- ډالر --------1.1632
1_ پونډ --------------- ډالر ---------1.3356
1_ ډالر--------------- هندی روپۍ--- 73.60
1_ ډالر ----------------- تومان ------27100
1_ ډالر---------------کلداری---------169.20
1000 جاپاني ین----- افغانۍ--------- 710
1000 ایراني تومان-- افغانۍ--------- 3.50
1000 هندی روپۍ--- افغانۍ---------1100
1000 پاکستانی کلدارې- افغانۍ ------523

نرخ هره لحظه تغير کوي.
دملګرو سره یی شیر کړی.
دہ نورو معلوماتو لپارہ پیج یا صفحہ ھم لائک کئ جزاک اللہ خیرا