WWW.ACCAGLOBE.TK S T U D Y T E X T ÐßÐÛÎ Úç Ú×ÒßÒÝ×ßÔ ÓßÒßÙÛÓÛÒÌ In this edition approved by ACCA We discuss the best strategies for studying for ACCA exams 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 i-Learn and i-Pass products also support this paper. ÚÑÎ ÛÈßÓÍ ×Ò ÜÛÝÛÓÞÛÎ îððç ßÒÜ ÖËÒÛ îðïð WWW.ACCAGLOBE.TK ii First edition 2007 Third edition June 2009 ISBN 9780 7517 6373 7 (Previous ISBN 9780 7517 4732 4) 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 London W12 8AA www.bpp.com/learningmedia Printed in the United Kingdom Your learning materials, published by BPP Learning Media Ltd, are printed on paper sourced from sustainable, managed forests. All our rights reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, without the prior written permission of BPP Learning Media Ltd. We are grateful to the Association of Chartered Certified Accountants for permission to reproduce past examination questions. The suggested solutions in the exam answer bank have been prepared by BPP Learning Media Ltd, except where otherwise stated. © BPP Learning Media Ltd 2009 WWW.ACCAGLOBE.TK