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CONTENTS

Contents
Page

Finding questions
Question index .............................................................................................................................. v

Helping you with your revision ....................................................................................................... vii


Using your BPP Practice and Revision Kit...................................................................................... viii
Passing the FMA/F2 exam ............................................................................................................. ix
Approach to examining the syllabus ................................................................................................ ix
The Computer Based Examination ................................................................................................... x
Tackling Multiple Choice Questions................................................................................................. xi
Using your BPP products.............................................................................................................. xii

Questions and answers


Questions .................................................................................................................................... 3
Answers .................................................................................................................................. 149

Formula sheet and tables ............................................................................................................. 229


Exam practice
Mock exam 1 – Specimen Exam June 2014
 Questions......................................................................................................................... 237
 Answers........................................................................................................................... 253
 ACCA's exam answers ....................................................................................................... 261

Mock exam 2
 Questions......................................................................................................................... 267
 Answers........................................................................................................................... 281

Review form

iii

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