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
Marsh Barton
Exeter
EX2 8RP
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Media Ltd, are printed on paper sourced from
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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
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