PAPER F1 ACCOUNTANT IN BUSINESS FAB ACCOUNTANT IN BUSINESS FIA & ACCA About BPP Learning Media BPP Learning Media is dedicated to supporting aspiring business professionals with top quality learning material as they study for demanding professional exams, often whilst working full time. BPP Learning Media’s commitment to student success is shown by our record of quality, innovation and market leadership in paper-based and e-learning materials. BPP Learning Media’s study materials are written by professionally-qualified specialists who know from personal experience the importance of top quality materials for exam success. BPP Learning Media is the sole ACCA Platinum Approved Learning Partner - content. This Interactive Text provides the only study material for FIA FAB Accountant in Business and ACCA Paper F1 Accountant in Business which has been comprehensively reviewed by the Examiner. This unique review guarantees appropriate depth and breadth of content and comprehensive syllabus coverage. In addition to Examiner-reviewed material you get: n Chapter activities to test your understanding of the topics covered n Key terms extracted from the text and highlighted in ‘key term’ boxes n Exam focus points highlighting ways in which topics might be examined n A question and answer bank prepared by BPP Learning Media authors n Icons to highlight activities, key terms, PER alerts and quick quizzes n Regular fast forward summaries emphasising the key points in each chapter At BPP Learning Media, we specialise in helping people pass professional exams. Your exam success is our business. For more details about this or any other BPP Learning Media products, please call our customer services team on 0845 0751 100 (within the UK) or +44 (0)20 8740 2211 (from overseas), email learningmedia@bpp.com or visit our website www.bpp.com/learningmedia SEPTEMBER 2013 UK £25.00 FOR EXAMS FROM FEBRUARY 2014 TO AUGUST 2015 INTERACTIVE TEXT FIA &ACCA FAB ACCOUNTANT IN BUSINESS PAPER F1 ACCOUNTANT IN BUSINESS FIA FAB ACCOUNTANT IN BUSINESS ACCA PAPER F1 ACCOUNTANT IN BUSINESS INTERACTIVE TEXT FOR EXAMS FROM FEBRUARY 2014 TO AUGUST 2015 BPP House, Aldine Place, London W12 8AA Tel: 0845 0751 100 (for orders within the UK) Tel: +44 (0)20 8740 2211 Fax: +44 (0)20 8740 1184 www.bpp.com/learningmedia FI31ST14 (RICOH)_Layout 1 15/08/2013 18:02 Page 1 I N T E R A C T I V E T E X T ACCOUNTANT IN BUSINESS BPP Learning Media is the sole ACCA Platinum Approved Learning Partner – content for the FIA and ACCA qualifications. In this, the only FAB/F1 Study Text to be reviewed by the examiner:  We highlight the most important elements in the syllabus and the key skills you will need  We signpost how each chapter links to the syllabus and the study guide  We provide lots of exam focus points demonstrating what the examiner will want you to do  We emphasise key points in regular fast forward summaries  We test your knowledge of what you’ve studied in quick quizzes  We examine your understanding in our exam question bank  We reference all the important topics in our full index BPP’s Practice & Revision Kit and i-Pass products also support this paper. FOR EXAMS FROM FEBRUARY 2014 TO AUGUST 2015 Note FIA FAB and ACCA Paper F1 are examined under the same syllabus and study guide. PAPER F1 FAB FAB/F1 ACCOUNTANT IN BUSINESS ii First edition March 2011 Third edition September 2013 ISBN 9781 4453 7026 2 Previous ISBN 9781 4453 9965 2 eISBN 9781 4453 7061 3 British Library Cataloguing-in-Publication Data A catalogue record for this book is available from the British Library Published by BPP Learning Media Ltd BPP House, Aldine Place 142-144 Uxbridge Road London W12 8AA www.bpp.com/learningmedia Printed in the United Kingdom by RICOH Ricoh House Ullswater Crescent Coulsdon CR5 2HR Your learning materials, published by BPP Learning Media Ltd, are printed on paper obtained from traceable sustainable sources. All rights reserved. No part of this publication may be reproduced, st