Cat 1.Pdf

Introductory
Paper 1
RECORDING FINANCIAL
TRANSACTIONS
(INTERNATIONAL STREAM)

In this January 2008 new edition
• Updated for IAS 1 (revised)
• Do you know? Checklists to test your knowledge and understanding of topics
• A question and answer bank
• The ACCA's pilot paper as a mock exam

P
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BPP's i-Pass product also supports this paper.

K
I
T
FOR EXAMS IN 2008

First edition 2004
Fifth edition January 2008
ISBN 9780 7517 4816 1 (previous ISBN 9780 7517 3564 2)
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 Great Britain by
W M Print
Fredrick Street
Walsall
WS2 9NE

Your learning materials, published by BPP Learning
Media Ltd, are printed on paper sourced from sustainable, managed forests.

ii

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 answers to past examination questions have been prepared by BPP Learning Media
Ltd, unless where otherwise stated

©
BPP Learning Media Ltd
2008

Contents
Page

Question index........................................................................................................................................................ iv
Using your BPP Practice and Revision Kit ............................................................................................. vi
Important information for students sitting this exam in 2008 ...................................................... ix