First edition March 2011
Third edition September 2013
ISBN 9781 4453 7027 9
Previous ISBN 9781 4453 9966 9
eISBN 9781 4453 7062 0
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
142-144 Uxbridge Road
London W12 8AA
www.bpp.com/learningmedia
Printed in the United Kingdom by
Ricoh
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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.
©
BPP Learning Media Ltd
2013
