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FIA FFA FINANCIAL ACCOUNTING ACCA PAPER F3 FINANCIAL ACCOUNTING PRACTICE & REVISION KIT FOR EXAMS FROM FEBRUARY 2014 FFA PAPER F3 P R A C T I C E & FINANCIAL ACCOUNTING R E Welcome to BPP Learning Media`s Practice and Revision Kit for FFA. In this, the only FFA/F3 Practice and Revision Kit to be reviewed by the examiner:  We include Do you know? Checklists to test your knowledge and understanding of topics V I S  We provide you with two mock exams including the Specimen exam  We provide the ACCA examiner’s answers as well as our own to the Specimen exam as an additional revision aid I O BPP`s i-Pass product also supports this paper and is a vital tool if you are taking the computer based exam. Note FIA FFA and ACCA Paper F3 are examined under the same syllabus and study guide. N K I T FOR EXAMS FROM FEBRUARY 2014 TO AUGUST 2015 FFA/F3 FINANCIAL ACCOUNTING First edition May 2011 Third edition November 2013 ISBN 9781 4453 7034 7 Previous ISBN 9781 4453 9977 5 e-ISBN 9781 4453 7069 9 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 by Polestar Wheatons Hennock Road A note about copyright Dear Customer What does the little © mean and why does it matter? Your market-leading BPP books, course materials and elearning materials do not write and update themselves. People write them: on their own behalf or as employees of an organisation that invests in this activity. Copyright law protects their livelihoods. It does so by creating rights over the use of the content. Breach of copyright is a form of theft – as well being a criminal offence in some jurisdictions, it is potentially a serious breach of professional ethics. With current technology, things might seem a bit hazy but, basically, without the express permission of BPP Learning Media: Marsh Barton Exeter EX2 8RP  Photocopying our materials is a breach of copyright  Scanning, ripcasting or conversion of our digital materials into different file formats, uploading them 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 2013 to facebook or emailing them to your friends is a breach of copyright You can, of course, sell your books, in the form in which you have bought them – once you have finished with them. (Is this fair to your fellow students? We update for a reason.) But the e-products are sold on a single user licence basis: we do not supply ‘unlock’ codes to people who have bought them second hand. And what about outside the UK? BPP Learning Media strives to make our materials available at prices students can afford by local printing arrangements, pricing policies and partnerships which are clearly listed on our website. A tiny minority ignore this and indulge in criminal activity by illegally photocopying our material or supporting organisations that do. If they act illegally and unethically in one area, can you really trust them? ii CONTENTS Contents Page Finding questions Question index ..............................................................................................................................v Helping you with your revision...................................................................................................... viii Using your BPP Practice and Revision Kit........................................................................................ix Passing the FFA/F3 exam...............................................................................................................x Approach to examining the syllabus.................................................................................................x The Computer Based Examination..................................................................................................xi Tackling Multiple Choice Questions................................................................................................ xii Using your BPP products............................................................................................................. xiii Questions and answers Questions .................................................................................................................................... 3 Answers .................................................................................................................................. 175 Exam practice Mock exam 1 (Specimen exam)  Questions......................................................................................................................... 243  Answers........................................................................................................................... 257  ACCA examiner’s answers.................................................................................................. 265 Mock exam 2  Questions......................................................................................................................... 271  Answers........................................................................................................................... 287 Review form iii FFA/F3 FINANCIAL ACCOUNTING iv ... - tailieumienphi.vn
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