Tiêu đề Demo - F2 - BPP - Revision Kit - 2024- Version 2.pdf ✅

Practice 8 Revision Kit Foundations in Accountancy/ACCA Management Accounting (FMA/MA) For exams from 1 September 2023 to 31 August 202H- ACCA Content reviewed by ACCA's examining team
Foundationsin Accountancy/ACCA Applied Knowledge Management Accounting (FMA/MA) Practice 8 Revision Kit For exams from 1 September’ 2023 to 31 August 2024 BPP
First edition May 2011 Twelfth edition 2023 ISBN: 9781 0355 0100 7 Previous ISBN: 9781 5097 600 2 e-ISBN: 9781 0355 0065 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 1 L+2-1 L+ L+Uxbridge Road London W12 8AA learningmedia.bpp.com Printed in the United Kingdom Your learning materials, published by BPP Learning Media Ltd, are printed on paper obtained from traceable sustainable sources. 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. Breach of copyright is a form of theft - as well as being a criminal offence in some jurisdictions, it is potentially a serious breach of professional ethics. With current technology, things might seem a bit hazy but, basically, without the express permission of BPP Learning Media: • Photocopying our materials is a breach of copyright • Printing our digital materials in order to share them with or forward them to a third party or use them in any way other than in connection with your BPP studies is a breach of copyright You can, of course, sell your books, in the form in which you have bought them - once you have finished with them. (Is this fair to your fellow students? We update for a reason.) Please note the e-products are sold on a single user licence basis: we do not supply ‘unlock’ codes to people who have bought them secondhand. And what about outside the UK? BPP Learning Media strives to make our materials available at prices students can afford by local printing arrangements, pricing policies and partnerships which are clearly listed on our website. A tiny minority ignore this and indulge in criminal activity by illegally photocopying our material or supporting organisations that do. If they act illegally and unethically in one area, can you really trust them? All 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. The contents of this course material are intended as a guide and not professional advice. Although every effort has been made to ensure that the contents of this course material are correct at the time of going to press, BPP Learning Media makes no warranty that the information in this course material is accurate or complete and accept no liability for any loss or damage suffered by any person acting or refraining from acting as a result of the material in this course material. Contains public sector information licensed under the Open Government Licence v3.0 We are grateful to the Association of Chartered Certified Accountants for permission to reproduce past examination questions and extracts from the syllabus. The suggested solutions in the further question practice bank have been prepared by BPP Learning Media Ltd, except where otherwise stated. © BPP Learning Media Ltd 2023
Contents Finding questions Question index iv Helping you with your revision vi Using your BPPPractice & Revision Kit vii Passing the FMA/MA exam viii Essential skills areas to be successful in the Management Accounting exam x Tackling multiple choice questions xvi Using your BPPproducts xvii Questions and answers Questions 3 Answers 185 Exam Practice Mock exam 1 (Specimen Exam) Questions 315 Answers 331 Mock exam 2 Questions 34-3 Answers 359 Mock exam 3 Questions 373 Answers 387 Formulae sheet given in the exam 399