It is explained in my free lectures that go with the lecture notes, and you cannot expect me to type out all my lectures here 🙂
There is no point in using the notes without watching the lectures – they are only notes, and it is in the lectures that I explain and expand on the notes, and work through all of the examples.
If you are not watching the lectures for any reason then you must buy a Study Text from one of the ACCA approved publishers and study from there.