Paper F1: Accountant in business - Revision kit 2016

https://www.facebook.com/chiasetailieuACCA/CCA APPROVED CONTENT PROVIDER ACCA Approved Practice & Revision Kit FIA FAB / ACCA Paper F1 Accountant in Business For exams from 1 September 2015 to 31 August 2016 Free access to our Exam Success site Look inside https://www.facebook.com/chiasetailieuACCA/ https://www.facebook.com/chiasetailieuACCA/ ACCA APPROVED CONTENT PROVIDER As the first accredited publisher of ACCA materials, BPP Learning Media has set the benchmark for producing exceptional study materials for students and tutors alike. Our Study Texts, Practice & Revision Kits and i-Passes (for ACCA F1/FIA FAB, ACCA F2/FIA FMA, ACCA F3/ FIA FFA and ACCA F4) are reviewed by the ACCA examining team and are written by our in-house authors with industry and teaching experience who understand what is required for exam success. EXAM SUCCESS SITE To help maximise your chances of succeeding in your exams, we’ve put together a suite of exclusive ACCA resources. Our Exam Success site provides you with access to a free digital version of this publication, as well as extra resources designed to focus your efforts on exams and study methods. To access the Exam Success site, please email learningmedia@bpp.com with the subject line “Access to Exam Success site - eBook”, including your order reference number and the name of the book you’ve bought (ie ACCA F7 Study Text) for your access code. Once you have received your code, please follow the instructions below: To access the BPP ACCA Exam Success site for this material please go to: www.bpp.com/ExamSuccessSite n Create a user account if you don’t already have one. Make sure you reply to the confirmation email. n Log in using your registered username and password. Select the paper you wish to access. n Enter the code you received when prompted. You will only have to do this once for each paper you are studying. https://www.facebook.com/chiasetailieuACCA/ https://www.facebook.com/chiasetailieuACCA/ FAB PAPER F1 P R A C T I C E & ACCOUNTANT IN BUSINESS Welcome to BPP Learning Media`s Practice & Revision Kit for FAB. In this FAB/F1 Practice & Revision Kit, which has been reviewed by the ACCA examination team:  We include Do you know? Checklists to test your knowledge and understanding of topics R E V I S  We provide you with two mock exams including the Specimen exam June 2014 I  We provide the ACCA examiner’s answers as well as our own to the Specimen exam June 2014 as an additional revision aid BPP`s i-Pass product also supports this paper and is a vital tool if you are taking the computer based exam. Note FIA FAB and ACCA Paper F1 are examined under the same syllabus and study guide. O N K I T FOR EXAMS FROM 1 SEPTEMBER 2015 TO 31 AUGUST 2016 https://www.facebook.com/chiasetailieuACCA/ https://www.facebook.com/chiasetailieuACCA/ FAB/F1 ACCOUNTANT IN BUSINESS First edition May 2011 Fourth edition April 2015 ISBN 9781 4727 3533 1 (Previous ISBN 9781 4453 7033 0) e-ISBN 9781 4727 2864 7 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 A note about copyright Dear Customer What does the little © mean and why does it matter? Your market-leading BPP books, course materials and e-learning 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. 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If they act illegally and unethically in one area, can you really trust them? © BPP Learning Media Ltd 2015 https://www.facebook.com/chiasetailieuACCA/ https://www.facebook.com/chiasetailieuACCA/ CONTENTS Contents Page Finding questions Question index ..............................................................................................................................v Helping you with your revision......................................................................................................viii Using your BPP Practice & Revision Kit ..........................................................................................ix Passing the FAB/F1 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 .................................................................................................................................. 113 Exam practice Mock exam 1 (Specimen Exam June 2014)  Questions ........................................................................................................................ 163  Answers .......................................................................................................................... 179  ACCA’s exam answers....................................................................................................... 187 Mock exam 2  Questions ........................................................................................................................ 193  Answers .......................................................................................................................... 207 Review form https://www.facebook.com/chiasetailieuACCA/ iii ... - tailieumienphi.vn