T E X T
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.
FOR EXAMS IN DECEMBER 2009 AND JUNE 2010
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 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. 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.
Your learning materials, published by BPP Learning Media Ltd, are printed on paper sourced from sustainable, managed forests. © BPP Learning Media Ltd 2009
How the BPP ACCA-approved Study Text can help you pass Studying F9 The exam paper and exam formulae iv vii viii 3 35 53 65 79 103 127 141 157 169 181 201 223 231 253 275 293...