Acca epsm unit 8 accountancy department quiz answers quizlet level. b) Meeting with CFO to discuss options.
Acca epsm unit 8 accountancy department quiz answers quizlet level a) Redundancy planning. Feb 10, 2022 · epsm acca unit 8, 9 or 10HI, IF YOU NEED ANY HELP IN ANY UNIT OF EPSM ACCA specially unit 7,8,9 and 10 of epsm acca, KINDLY CONTACT AT dapurette@gmail. Oct 8, 2022 · Calculate and compare the forecast total accounting costs in the year following MEXIT under the restructured in-house option (A); to assess which option will be most economical for Telford Engineering in the future. 8 months ago. Login to answer February 21st 2020 AN ACCA USER. a) Re-organisation of the accounting department. please help December 25th 2020 AN ACCA Subject - Financial Accounting Learn with flashcards, games, and more — for free. 2) Market expansion to countries beyond CETA due to weakening of local currency. 1. Our closest competitor's new model will provide greater competition for potential sales. Section 12: Strategic planning Section 8: Unit summary Summative exercise The learner is faced with a situation where they are expected to identify ethical dilemmas and take ethical decisions. It contains sections on how to organise successful meetings and how to make the best use of technology, including spreadsheets and data analytics, to find effective solutions to business issues. Settings; epsm unit 8 +1 Vote. 2. Retagged June 12th 2024. Feel free to talk shop, share pictures of your work, share any advice and ask any questions to get you out of trouble! Study with Quizlet and memorize flashcards containing terms like Step 1, Step 2, Step 3 and more. The graphics on this with the video clips of the different people and scenarios are great – kudos to ACCA for pairing with a good animation company! I’m not sure if everyone gets a different scenario. Section 12: Strategic planning Study with Quizlet and memorize flashcards containing terms like Main objective of financial management, Management accountants, Financial accountants and more Feb 21, 2024 · hi all ! I am studying unit 7 of EPSM when I downloaded the Excel spreadsheet for the Quiz, I am not able to find the ‘data’ tab and regression The unit explores different type of leadership approaches and qualities of effective leaders which can be adopted or adapted at any level of the organisation. Online courses for ACCA, CIMA, CAT, and DipIFR qualification. It is non programmable and often answers why. Can someone help me with the correct answers? Mar 17, 2022 · Even i am stuck with this part! did you find any answer? It involves identifying and describing the fundamental aims of the project from a business perspective. thanks. 4) Reconstruction of the value chain through Start studying ACCA Management Accounting. shows how cashflows and profits are affected by changes in sales volume 2. The elasticity of demand for the company's products is 1. Section 12: Strategic planning Jan 31, 2024 · Ask ACCA Tutor Forums ACCA Ethics and Professional Skills Module. Over the next 5 years, the cost of our raw materials will increase by 30%. The ACCA Learning Community. Study with Quizlet and memorize flashcards containing terms like Department 1 started the month with no work in process. EPSM UNIT 8: Integrated Case Study – Accountancy department cost quiz Q1. , The relationship between the shareholders of a company and the company's board of directors can be described as a principal-agent relationship with Aug 6, 2013 · About Press Copyright Contact us Creators Advertise Developers Terms Privacy Policy & Safety How YouTube works Test new features NFL Sunday Ticket Press Copyright The unit explores different type of leadership approaches and qualities of effective leaders which can be adopted or adapted at any level of the organisation. I would like some help with questions 1,2,5,6 . Get your discount code >> 20K subscribers in the ACCA community. Section 12: Strategic planning Study with Quizlet and memorise flashcards containing terms like Management information system (MIS), Are divisional managers in an investment centre held accountable for transfer prices?, What statement holds true if a decision is made using expected values? and others. b) Meeting with CFO to discuss options. epsm unit 8. does anyone know how to solve this EPSM question of Unit 8 Accountancy department Quiz Aug 28, 2023 · Can anyone please help me with the answers on the organisational restructure of unit 8 I got all answers incorrect for several times now. g. thank you Study with Quizlet and memorize flashcards containing terms like Strategic Planning Process, S. c) Deciding on who to retain. 5 6 7 Assume all other costs are fixed in respect of sales volume. Settings; #EPSM. The document outlines four strategic options identified by a subcommittee: 1) Cost reduction through outsourcing accounting and finding domestic alternative suppliers. If you have read the posts on this thread you should know that I do not have the answers to give you and I and ACCA would ask you to REFLECT on the ethical and professional issues raised by your request. Section 12: Strategic planning Branches of Ethics (Unit 1) Over centuries of philosophical debate, ethics has developed several schools of thought. Nexo is the world’s leading regulated digital assets institution. If you’ve filed for an extension of your EAD with USCIS and have a receipt notice, you are legally authorized to continue working for up to 540 additional days under regulation 8 CFR 274a. Would you please lead me how to get to the answers? Many thanks for your kindness! The general economy will suffer an 11% decline next year. HOT Ethics and Professional skills module unit 7 1 2 … 5 6. September 9th 2019 AN Nov 29, 2023 · NOTE 1 Breakdown of total accounting department costs Amortisation of non-current assets Accounting admin costs: materials and variable overheads Accounting staff costs** Accountancy department staff grades and salary cost breakdown (pre-resignations) Head of accounting Fully qualified (FQ) Part qualified (PQ) Accounting technicians (T) Total staff members: I'm trying to get the answers to the Integrated Case study questions in unit 8 of Professional Ethics Module. Started by: Ralph2023. I can't in many different ways. But I couldn't get the right answer for Q2 onwards. The ending work in process units in Department 1 are 100% complete as to materials and 70% complete as to conversion costs. May 21, 2020 · Hello everyone, Could someone please help with Unit 7 section 8 Abacus question answer. This document provides an overview of the key phases in a data analytics project according to the CRISP-DM methodology: business understanding, data understanding, data preparation, and modelling. thank you Sep 4, 2022 · can anyone please help me with the unit 8 analysis 5 questions. July 12th 2024 AN Section 8: Unit summary Summative exercise The learner is faced with a situation where they are expected to identify ethical dilemmas and take ethical decisions. Job Costing. com Mar 3, 2020 · I've spent 4 days trying to answer this question. There are many different types of budget, for example the sales budget, the production budget, the expenditure budget and others. Jan 5, 2020 · Hi isabelber. Statement of Comprehensive Income Problems YCYpULNR2wJsPnhP_mExQ0s5AvoTTjdQS-EPSM_Unit 8_calculating the Accountancy Department Costs Per Year Spreadsheet - Free download as PDF File (. W. This unit also demonstrates how effective leadership involves inspiring, motivating and supporting teams to work effectively and efficiently, making the most of the individuals within them. Wisdom--> The application of knowledge. Unit 8: Strategic Planning (EXAM 2) Finding Outcomes Quiz Unit 8 Strategic Options Presentation PDF - Free download as PDF File (. profits can be manipulated with Internal Add value and improve operations For directors Focuses on control procedures Prevention and detection of fraud is management's responsibility External Independent opinion on Financial Statements For shareholders and external stakeholders Focuses on financial Statements Should be alert to weaknesses and exposures that may lead to fraud Study with Quizlet and memorize flashcards containing terms like Control Environment, Entity's risk assessment process, Information system relevant to financial reporting and more. The ACCA Learning Community Sep 12, 2023 · FURTHER INFORMATION Assumptions: 1 Exit from CETA takes place in one year’s time. Information on the syllabus content and structure for unit 8 of the Ethics and Professional Skills Module. Absorption: 1. Section 11: Human resource planning. If anyone managed to pass the assessment. ’ Jan 23, 2020 · 20% off ACCA & CIMA Books. com This post has been hidden 92 student(s) online now Back to Posts Study with Quizlet and memorise flashcards containing terms like what is the role of the accountancy profession?, how are the accountancy professions rules and regulations established?, what is a professions code of ethnics or conduct an example of ? and others. Its owners have invested money in the business but have no further liability for its unpaid debts. pdf), Text File (. I don’t currently have access to this unit but I would say “impact” should be difference because it is asking for the effect. Please help me out if you can. NOTE: Some of the cards are marked with their relevant syllabus number. Dec 13, 2020 · EPSM Unit 7 Data Analytics - Free ACCA & CIMA online courses from OpenTuition Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams Subscribe to ACCA’s Jul 3, 2024 · I am stuck on EPSM Unit 8 Integrated Case Study. EPSM Unit 8 - Section 8 Strategic Planning Evening all, I finding it hard to grasp this section of the unit. 198; 2; 3 weeks ago UNit 7 Ethics Module Answers ??? +3 Votes. Mar 24, 2021 · It would be absolutely fine to discuss how to work something out, so please feel welcome to respond with advice rather than the answer itself. A community for fans of the critically acclaimed MMORPG Final Fantasy XIV, with an expanded free trial that includes the entirety of A Realm Reborn and the award-winning Heavensward and Stormblood expansions up to level 70 with no restrictions on playtime. Mar 14, 2021 · Can anyone assist me on the Unit 8 strategic options questions which the Strategy Development sub-committee would have identified. Any ideas would be welcome We would like to show you a description here but the site won’t allow us. Narrative notes - written descriptions of the system Flowcharts - visual representation of the system Internal Control Questionnaire - list of controls, client asked if they're in place (yes/no) Internal Control Evaluations - client asked how the controls have been implemented Organization chart - shows reporting lines, roles, and responsibilities This unit is about encouraging open-mindedness and innovative thinking. Struggling with the answer to unit 8 quiz on option B, can anyone offer guidance? My answer is 756 but is incorrect. Welcome to r/accesscontrol, Reddit's one-stop shop for everything relating to access control systems and security systems in general. That organisation faces a range of new environmental threats, which you as Head of Accounting have to analyse and evaluate. 3) Product diversification into related products like mast climbers to protect against reduced sales. Thank you in anticipation. Guidance for ACCA EPSM Unite 8 Presentation I have reached the part where i have to submit the presentation for Peer Review but im blank about what am i suppose to present in the 2 slides. Many thanks for your help EPSM Unit 7 Data Analytics - Free download as Word Doc (. Section 12: Strategic planning A plan expressed in monetary or quantity terms. Section 12: Strategic planning a) Re-organisation of the accounting department. thank you The ACCA Learning Community Oct 5, 2020 · EPSM Unit 8 - Section 8 Strategic Planning Evening all, I finding it hard to grasp this section of the unit. c) Accountancy department costs quiz. Thanks for your understanding - ACCA Community Manager. . Dont even know what to do. I am stuck on this quiz and tried many times but didn't find the correct answer, can anyone please help. In the chapter of history of data visualisation, There is a question about How much has Mr Hoo spent on fuel in the month? and this includes an… Epsm unit 7 answers. OpenTuition recommends the new interactive BPP books for March 2025 exams. Dec 13, 2020 · The initial units are mainly generic theory and information based, but then unit 8 is on a case study which is so cool. Business Unit 1:5 Study with Quizlet and memorise flashcards containing terms like Financial Accounting, Management accounting, Main users of financial statements and others. Union negotiations will result in a general wage increase of 8%. pptx from ACCOUNTING ACCA at BPP University College. We'll also highlight some useful ACCA resources for this module shortly. Section 12: Strategic planning Aug 16, 2023 · epsm unit 8 Calculate and compare the forecast total accounting costs in the year following MEXIT under the outsource option (B); to assess which option will be most economical for Telford Engineering in the future. NikkiC0322. Apr 8, 2021 · EPSM Unit 8 - Free ACCA & CIMA online courses from OpenTuition Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams Jan 19, 2020 · Please note that the ask the tutor forums are a free service – not a 24/7 answering service. I'm stuck with answers, not getting any of them correct. can any one help me with the answers of about accounting department costs option a and May 3, 2021 · ^^ Feb 26, 2022 · strategic options identified by the sub- committee strategic option 1- cost reduction • cutting costs is a key strategy to turn around. Could anyone provide some info or support ? Aug 6, 2023 · EPSM Unit 8 Accountancy Costs - Free ACCA & CIMA online courses from OpenTuition Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams Answer Any 4 Questions. prices based on marginal costing dont guarantee contribution will cover fixed costs Marginal: 1. The posts containing answers have been removed. . txt) or read online for free. docx), PDF File (. - EXPERT SYSTEMS 2. ACCA New EPSM answers about unit 7 and unit 8 calculation answers. My email address: vmusandiwa27@gmail. Epsm unit 8 analysing the strategic options quiz answers Internal Add value and improve operations For directors Focuses on control procedures Prevention and detection of fraud is management's responsibility External Independent opinion on Financial Statements For shareholders and external stakeholders Focuses on financial Statements Should be alert to weaknesses and exposures that may lead to fraud Study with Quizlet and memorise flashcards containing terms like DVM with no growth formula, Ex-div formula, DVM with dividend growth at fixed rate and others a member could benefit, financially or otherwise, from an interest resulting in firm losing objectivity eg )Undue dependence eg) listed company represent more than 15% of total fees , Owning shares Loan Overdue Fees Contingent fees- some of audit fee is dependent on eg)profit Business relationship This unit of the module introduces the concept of commercial awareness as the ability to view situations from a commercial or business perspective, considering factors that influence the success of a business and an understanding of the business processes, relationships, risks and costs. Brad answers a common question about EAD (Employment Authorization Document) extensions. ACCA Ethics Module - Unit 8 Presentation on Strategic options discussed by the sub-committee formed under Head of Accounting, Jamie Roberts. Study with Quizlet and memorise flashcards containing terms like Why is it important to check your bank statements?, Should businesses assume the bank statement is correct?, What is a bank reconciliation? and others. Started by: Nafi-Rahim. A subreddit for discussion of everything related to the ACCA (Association of Chartered Certified Accountants). Part 1) The Nature of Business Organisations and Accounting Systems Part 2) Management Information Learn with flashcards, games and more — for free. Unit 8 Quiz, calculating the cost under inhouse or outsourced options Dear Everyone, hope you are doing well. I do not know where I am going wrong when I am attempting the first question. Can anyone please help! Mar 29, 2021 · Here's a little more info for those of you working on Unit 8 of the EPSM module - we hope this helps your understanding of the section. b) Redundancy planning quiz. You will be put in the position of a qualified accountant applying for a role as the Head of Accounting at another organisation. Recategorized May 19th 2020. Section 12: Strategic planning Jun 12, 2024 · Hi, I am struggling with EPSM Unit 8, Accountancy department cost quiz, could you please help me with this? June 12th 2024 AN ACCA USER. EPSM Unit 8 strategic option quiz 2 As a result of MEXIT, Telford Engineering had lost 30% of its pre-MEXIT export sales to CETA customers, due to increased trade and tariff barriers with CETA. 2 3 4 Fall in export volume is a one-off reduction due to MEXIT. I am not able to find the answers to the questions. Jul 12, 2024 · Hi Please can someone help me with ESPM Unit 8 Accountancy department cost quiz. Apr 9, 2022 · Hello friends, can anyone help me with the answers to cost related to option A and option B in Unit 8 Section 6. An external audit is an example of a reasonable assurance engagement ISA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing states the purpose of an external audit engagement is to 'enhance the degree of confidence of intended users in the financial statements This is achieved by the auditor expressing an opinion Study with Quizlet and memorize flashcards containing terms like It is recognised as a legal person by the law. 10806; 7; 4 days ago. can you please kindly assist. Appreciate if there is any help given. Thank you so much a) Re-organisation of the accounting department. Started by: musowi75. pdf from AA 1 Dec 12, 2023 · The ACCA Learning Community. Need help for EPSM Unit 8 Analysing the 6 strategic options!!! It''s so hard for me to solve it : Apr 24, 2020 · Hi! As Kim mentioned earlier there are 4 elements of the total accounting cost for Option B: – The outsourcing cost: 292 – Redundancy cost: 25% of the current annual salaries of the redundancy – but here you have to take into account those who plan to leave before Mexit as the company do not have to pay any redundancy cost after them (this information was in the first spreadsheet) Jan 3, 2022 · View 8 ACCA EPSM UNIT 8 INTEGRATED CASE STUDY. hello quizlet Study tools In this unit, the professional skills developed in the previous six units will be tested. In other words, philosophers and others have developed different ethical theories, different ways of thinking about ‘doing the right thing. marginal costing fails to recognise importance of working to full capacity 3. Equivalent units of production for Aug 16, 2023 · EPSM unit 8 Calculate and compare the forecast total accounting costs in the year following MEXIT under the restructured in-house option (A); to assess which option will be most economical for Telford Engineering in the future. EPSM unit 1. Mar 16, 2022 · I stuck in Unit 8: Analysing the 6 strategic options, I tried many times to work out the answers but still cannot pass the total six questions. Section 12: Strategic planning Dec 25, 2020 · anyone got the answers to Question in Unit 8 of EPSM Module. February 20th 2020 AN ACCA USER 1 Report. View EPSM ACCA - unit 8 presentation for peer assessment. It provides you with the skills to be able to suggest imaginative solutions to problems to create competitive advantage within the context of suitability, feasibility and acceptability. Unit 7 comes with an assessment that requires you to use data analytics to answer a set of questions, these questions are calculation based open ended questions where you'll need to use the spreadsheet and tools to compute the figures for the questions. Enter the accountancy department costs for Option A (to the nearest $M’000). Oct 11, 2022 · Good day, Is there anyone who could assist me with Unit 8 Analyzing the strategic options assessment. Dec 20, 2023 · EPSM unit 8 Q 2 and 3 I have done so many calculations and methods for some reason i keep getting it wrong, doesn’t make sense. doc / . Section 12: Strategic planning May 2, 2020 · EPSM (Unit 8: Integrated Case Study (Stragic Planning) - Free ACCA & CIMA online courses from OpenTuition Free Notes, Lectures, Tests and Forums for ACCA An external audit is an example of a reasonable assurance engagement ISA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing states the purpose of an external audit engagement is to 'enhance the degree of confidence of intended users in the financial statements This is achieved by the auditor expressing an opinion a) Re-organisation of the accounting department. I managed to solve Q1. Does anyone know the answers to the p/l or could give me a nudge in the right direction would be great. O. Study with Quizlet and memorize flashcards containing terms like Accounting, Financial Accounting, Generally Accepted Accounting Principles (GAAP) and more. April 30th 2021 AN ACCA USER Login to comment The auditors are unable to identify the risk as the transactions require a high level of judgement There is a high possibility for a company that has misreported some of the data to repeat the mistakes again The industry that the company is in will experience technological developments frequently, and this makes the company face the risks of technology obsolescence The business transactions of This unit explains how you can work efficiently by prioritising, organising and managing your time effectively. Section 12: Strategic planning Aug 12, 2023 · ACCA - EPSM - UNIT 7 - End of unit question Q1 - Free ACCA & CIMA online courses from OpenTuition Free Notes, Lectures, Tests and Forums for ACCA and CIMA does anyone know how to solve this EPSM question of Unit 8 Accountancy department Quiz Aug 15, 2023 · Hi guys, I am struggling with unit 8 department cost assessment. An external audit is an example of a reasonable assurance engagement ISA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing states the purpose of an external audit engagement is to 'enhance the degree of confidence of intended users in the financial statements This is achieved by the auditor expressing an opinion Jul 8, 2021 · Hello, can you tell me how have you passed from unit 7 End of assesment, I couldn`t do regression analysis, can you help me? July 25th 2021 AN ACCA USER Login to answer Study with Quizlet and memorize flashcards containing terms like Accounts of customers who do not pay what they have promised to pay, What is the other terms for Bad Debts Expense?, What is the other terms for Allowance for Bad Debts? and more. Has anyone completed it? I showed it to my ACCA tutor and she agreed with my answers. T, 3 Components of SWOT and more. Even if a formula for a guide to the answers would really help. EPSM MODULE DISCOUNT. Yes – if prompt is $’000 you give answer to nearest 000 – so 100 in your example. 122551; 132; 1 week ago. You need to calculate the effect on profitability of implementing each of the options you are asked about and not to calculate the actual updated profit after the option has been implemented. Pass your exam using our Study materials (Course notes, revision course, mock exam, past papers, practise test). I don't know where I'm going wrong and I've been on this for a day now. It helps the auditor to reduce the risks of: + overlooking unusual transactions + over-generalising when drawing conclusions + using inappropriate assumptions in determining the nature, timing and extent of audit procedures and evaluating the results of them Jul 19, 2023 · Hi, I got stuck in EPSM unit 7. selling real estate to CEO), Non-current asset was sold for amount which is well below materiality and more. I am stuck with the regression answers. Can someone help me with the end of module answers. (See P/L account before MEXIT in the spreadsheet). • this is essential following mexit as we need to have free cashflows for us to meet our short-term obligation and ensure our liquidity position does not detoriate. #STUDY BUDDY. Provides insights and competitive advantage to how the information can be applied to achieve objectives. This post has been hidden 131 student(s) online now Back to Posts Aug 13, 2023 · Hello all, I am struggling with the accounting department cost quiz in the EPSM unit 8. Its objective is to make a profit. This set covers Syllabus Section A3. Telford Engineering Strategic options identified by the Sub-Committee By Daisy A Daly - AI Chat with PDF Study with Quizlet and memorize flashcards containing terms like Setting materiality for an entire audit, Sale of assets to related parties (e. It is the decision making and adding value. Knowledge--> Refers to how pieces of information are connected. d) Redundancies within the accountancy department quiz. Study with Quizlet and memorize flashcards containing terms like Objective of an external audit, Advantages of a non-statutory audit, Accountability and more. During the month, 10,000 units were started, and 8,000 units were completed and transferred to Department 2. Kim Smith. Enter the accountancy department costs for Option A (to the nearest $M'000). Your help will be highly appreciated Absorption-Avoids varying profits if sales are seasonal-Consistent with accounting standards-Recognises Long Run variable costs-Implies OH related to production = Manipulate profit by increasing production -Old fashioned = assumes production of few items-Over allocates to high volume products Marginal-Cashflow and profit proportional to units sold-Separate Variable and Fixed = decision making Study with Quizlet and memorize flashcards containing terms like Define "Audit sampling", What is the guidance on Audit sampling?, What are risks regarding audit sampling procedures? and more. Mar 17, 2021 · Ethics module unit 8 - Free ACCA & CIMA online courses from OpenTuition Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams Study with Quizlet and memorize flashcards containing terms like adjusting entries, permanent accounts, temporary accounts and more. Aug 21, 2023 · Calculate and compare the forecast total accounting costs in the year following MEXIT under the restructured in-house option (A); to assess which option will be most economical for Telford Engineering in the future. Study with Quizlet and memorize flashcards containing terms like Which of the following documents should include the nature, timing and extent of risk assessment procedures to be performed?, Which of the elements of audit risk can the auditor influence to reduce overall audit risk to an acceptable level?, Which of the following INCREASES detection risk? and more. Has anyone got any tips on how to approach this one? epsm acca unit 8, 9 or 10HI, IF YOU NEED ANY HELP IN ANY UNIT OF EPSM ACCA specially unit 7,8,9 and 10 of epsm acca, KINDLY CONTACT AT dapurette@gmail. Section 12: Strategic planning Nov 29, 2021 · Please, can some one help guide me with formulas for answers of Q1, 2 and 3 of Screen 1 of 1 under creating a report (Integrated key study scenario of Unit 8 of EPSM). Learn vocabulary, terms, and more with flashcards, games, and other study tools. Answers how. (15 Marks X 4 60 Marks) Q1. I am really stuck here for days now. docx), PDF File (. Study with Quizlet and memorise flashcards containing terms like teeming and lading, Reducing taxation, Benefactors of low inflation and others. I am happy to form discussion group. Study with Quizlet and memorize flashcards containing terms like Ethics, Professional ethics Professional codes of ethics, What is the current guidance on ethics for ACCA members? and more. The company's mission is to maximize the value and utility of digital assets through our comprehensive product suite including advanced trading solutions, liquidity aggregation, tax-efficient asset-backed credit lines, a high-yield Earn Interest product, as well as the Nexo Platform and Nexo Wallet with their top-tier Study with Quizlet and memorize flashcards containing terms like What is a code?, Two Features of a good coding system?, 5 Types of codes? and more. Epsm unit 8 Having trouble with the case study integrated quiz where you need to consider option A and option B, is it possible for someone to help me with my approach as I’ve done all the units and this is the only part I’m stuck at before I can attempt the final quiz. I have already spent several day on it. when sales fluctuate due to seasonality, absorption avoids large fluctuations in profit 2. ugdfwt nyd mcv qzo nkl lglepb chbay ppg tahkuat ttlys