ACCA F9 Revision Kit ACCA 2.4 Old Past Paper Solved Old Professional Scheme 2000 - 2007-Scribd

Aeg`gke`d F`g`hifigt `gj Kcgtrcd \@RZ 2 XIJGI[J@ XIJGI [J@U U 00 JIKIFBIR JIKIFBIR 2<<2 2<<2

PYI[ZECG \@\IR Zefi `ddcwij ; ncurs Znes p`pir es jevejij egtc twc siktecgs [iktecg @

Znes CGI quist quistecg ecg es kcfpudsc kcfpudscry ry `gj FY[Z bi `gswirij

[iktecg B

ZXC quistecgs CGDU tc bi `gswirij

Acrfud`i sniit$ prisigt v`dui `gj `gguety t`bdis `ri cg p`his 0< `gj 00

   :  '    2   r   i   p   `    \

Acr Fcri [tujy Zixt$ Rivesecg Oet$ \`ssk`rjs ! Zutcr [uppcrt Cgdegi ! eg e g O`r`kne? Qeset nttp=##`kk`suppcrt'kcf

[iktecg @ ‛ Znes CGI CGI quistecg es kcfpudscry kcfpudscry `gj FY[Z FY[Z bi `ttifptij 0

M`ko Hiip wedd sit up ` giw busegiss `s ` scdi tr`jir cg 0 M`gu`ry 2<<; f`oegh jikcr`tevi hd`ssw`ri' M`ko es eg tni prckiss ca pd`ggegh tni egete`d k`sn adcws ca tni busegiss' Ni istef`tis tn`t tniri wedd gct bi `gy s`dis jif`gj eg M`gu`ry 2<<; sc prcjuktecg eg tn`t fcgtn wedd bi usij tc buedj up stckos tc s`tesay tni ixpiktij jif`gj eg Aibru`ry 2<<;' Zniri`atir et es egtigjij tc sknijudi prcjuktecg eg crjir tc buedj up suaaekeigt aegesnij hccjs stcko `t tni igj ca i`kn fcgtn tc s`tesay jif`gj juregh tni acddcwegh fcgtn' \rcjuktecg wedd$ ncwivir$ ncwivir$ giij tc bi 9) nehnir tn`g s`dis jui tc ixpiktij jiaikts tn`t wedd n`vi tc bi skr`ppij' Jiaikts `ri cgdy jeskcvirij `atir tni hccjs n`vi biig kcfpditij' Zni kcfp`gy wedd gct ncdj stckos ca r`w f`tire`ds cr wcro eg prchriss' @s tni busegiss es giw$ jif`gj es ugkirt`eg$ but M`ko n`s istef`tij tnrii pcssebdi divids ca jif`gj eg 2<<; `s acddcws=

Aibru`ry F`rkn @pred F`y Mugi

Nehn jif`gj £ 22$<<< 21$<<< ;<$<<< 25$<<< ;9$<<<

Fijeuf jif`gj £ 2<$<<< 2:$<<< 2>$<<< 28$<<< ;;$<<<

Dcw jif`gj £ 05$<<< 2;$<<< 28$<<< 21$<<< ;2$<<<

Jif`gj acr Mudy 2<<; cgw`rjs es ixpiktij tc bi tni s`fi `s Mugi 2<<;' Zni prcb`bedety ca i`kn divid ca jif`gj ckkurregh i`kn fcgtn es `s acddcws= Nehn <¸<9?

Fijeuf <¸>9?

Dcw <¸0<'

Et es ixpiktij tn`t 0<) ca tni tct`d s`dis v`dui wedd bi k`sn s`dis$ f`egdy biegh rit`ed kustcfirs f`oegh sf`dd purkn`sis' Zni rif`egegh 5<) ca s`dis wedd bi f`ji cg twc fcgtns― krijet' @ 2¸9) jeskcugt wedd$ ncwivir$ bi caairij tc krijet kustcfirs sittdegh wetneg cgi fcgtn' Et es istef`tij tn`t kustcfirs$ riprisigtegh n`da ca krijet s`dis by v`dui$ wedd t`oi `jv`gt`hi ca tni jeskcugt wnedi tni rif`egjir wedd t`oi tni audd twc fcgtns tc p`y' Q`re`bdi prcjuktecg kcsts .ixkdujegh kcsts ca rimikts% pir £0$<<< ca s`dis `ri `s acddcws= £ ;<< 2<< 0<<

D`bcur F`tire`ds Q`re`bdi cvirni`j

D`bcur es p`ej eg tni fcgtn eg wnekn d`bcur kcsts `ri egkurrij' F`tire`ds `ri p`ej cgi fcgtn eg `rri`rs `gj v`re`bdi cvirni`js `ri p`ej twc fcgtns eg `rri`rs' Aexij prcjuktecg `gj `jfegestr`tecg cvirni`js$ ixkdujegh jiprike`tecg$ `ri £8$<<< pir fcgtn `gj `ri p`y`bdi eg tni s`fi fcgtn `s tni ixpigjeturi es egkurrij' M`ko ifpdcyij ` aerf ca kcgsudt`gts tc hevi nef egete`d busegiss `jveki' Znier aii ca £02$<<< wedd bi p`ej eg Aibru`ry 2<<;' [fidtegh f`knegiry wedd bi purkn`sij cg 0 M`gu`ry 2<<; acr £2<<$<<< p`y`bdi eg Aibru`ry 2<<;' Aurtnir f`knegiry wedd bi purkn`sij acr £9<$<<< eg F`rkn 2<<; p`y`bdi eg @pred 2<<;' Znes f`knegir y es nehndy spike`desij `gj wedd n`vi ` dcw git ri`des`bdi v`dui `atir purkn`si' M`ko n`s rijugj`gky fcgiy arcf nes privecus ifpdcyfigt `gj s`veghs tct`ddegh £09<$<<<$ wnekn ni e gtigjs tc p`y egtc nes b`go `kkcugt cg 0 M`gu`r y 2<<; `s tni egete`d k`pet`d ca tni busegiss' Ni ri`desis tn`t tnes wedd bi egsuaaekeigt acr nes busegiss pd`gs$ sc ni es egtigjegh tc `pprc`kn nes b`go acr aeg`gki eg tni acrf ca bctn ` aexij tirf dc`g `gj `g cvirjr`at' Zni cgdy `ssit M`ko n`s es nes ncusi tn`t es v`duij `t £2<<$<<<$ but ni n`s `g cutst`gjegh fcrth`hi ca £><$<<< cg tnes prcpirty' Zni kcgsudt`gts `jvesegh M`ko n`vi rikcffigjij tn`t r`tnir tn`g `kkufud`tegh suaaekeigt stcko tc s`tesay tni acddcwegh fcgtn―s jif`gj ni sncudj gct f`egt`eg `gy stcko divids but firidy prcjuki suaaekeigt eg i`kn fcgtn tc fiit tni ixpiktij jif`gj acr tn`t fcgtn'

Acr Fcri [tujy Zixt$ Rivesecg Oet$ \`ssk`rjs ! Zutcr [uppcrt Cgdegi ! eg e g O`r`kne? Qeset nttp=##`kk`suppcrt'kcf 2

M`ko―s prcjuktecg f`g`hir cbmiktij= „E giij tc sit up fy prcjuktecg sknijudi b`sij cg tni ixpiktij `vir`hi jif`gj acr tni fcgtn' E wedd rijuki prcjuktecg eg tni fcgtn ea et siifs jif`gj es dcw' Ncwivir$ Ncwivir$ tniri es gc w`y prcjuktecg k`g bi egkri`sij juregh tni fcgtn tc `kkcffcj`ti jif`gj ea et n`ppigs tc bi `t tni nehnir divid tn`t fcgtn' @s ` risudt$ ugjir tnes giw systif$ tniri wcudj bi gc stckos tc a`dd b`ko cg `gj tni ixtr` s`dis$ wnig fcgtndy jif`gj es nehn$ wcudj bi dcst$ `s kustcfirs riqueri effije`ti jideviry'― Eg rispikt ca tnes$ `g `ssissfigt ca tni efp`kt ca  tni egtrcjuktecg ca must&eg&tefi stcko f`g`hifigt cg k`sn adcws n`s biig f`ji tn`t sncwij tni acddcwegh= Git k`sn adcw .£% Fcgtn&igj b`d`gki .£%

 M`gu`ry 0:;$<<<

Aibru`ry Aibru`ry .22;$285%

F`rkn .8$9>8%

@pred .9<$118%

0:;$<<<

.><$285%

.>8$>11%

.0;>$9;;%

F`y 0$>:; .0;1$15<%

Mugi 0$8<: .0;:$5>1%

Riquerij= .`% \rip`ri ` fcgtndy k`sn bujhit acr M`ko Hiip―s Hiip―s busegiss busegiss acr tni tni sex fcgtn fcgtn pirecj pirecj igjegh ;< Mugi 2<<;' K`dkud`tecgs sncudj bi f`ji cg tni b`ses ca tni ixpiktij v`duis ca s`dis' Zni k`sn bujhit sncudj sncw tni git k`sn egadcw cr cutadcw eg i`kn fcgtn `gj tni kufud`tevi k`sn surpdus cr jiaeket `t tni igj ca i`kn fcgtn' Acrr tnes Ac tnes purpc purpcsi si ehgcr ehgcri i b`go b`go aeg`gki aeg`gki `gj `gj tni tni suhhis suhhistij tij usi usi ca must must&eg &eg&te &tefi fi stcko stcko f`g` f`g`hif hifigt' igt'

.08 f`ro f`ros% s%

.b% @ssufi gcw tn`t must&eg&tefi must&eg&tefi stcko f`g`hifigt f`g`hifigt es usij eg `kkcrj`gki `kkcrj`gki wetn tni rikcffigj`tec rikcffigj`tecgs gs ca tni kcgsudt`gts' K`dkud`ti K`dkud`ti acr I@KN ca tni sex fcgtns fcgtns igjegh ;< Mugi 2<<;= .e%

rikiepts arcf s`dis? `gj

.ee%% p`y .ee p`yfi figts gts tc d`b d`bcur cur''

.1 f`ros%

.k% Iv`du`ti tni efp`kt acr M`ko Hiip ca ca egtrcjukegh must&eg&tefi stcko f`g`hifigt' f`g`hifigt' Znes sncudj egkduji egkduji `g `ssissfigt ca tni wejir efpdek`tecgs ca must&eg&tefi stcko f`g`hifigt eg tni p`rtekud`r kerkufst`gkis ca .0< f`ros%  M`ko Hiip―s busegiss' .j% Xreti ` ripcrt ripcrt tc M`ko Hiip wnekn ejigteaeis ejigteaeis tni aeg`gkegh giijs ca tni kcfp`gy kcfp`gy'' Et sncudj kcgsejir kcgsejir tni acddcwegh= .e%

tni ix ixtig tigtt ca ca aeg` aeg`gke gkegh gh riq riquer uerij? ij?

.ee% tni a`ktcrs tn`t sncudj bi kcgsejirij kcgsejirij eg jitirfegegh jitirfegegh tni fcst `pprcpre`ti `pprcpre`ti fex ca sncrt&tirf aeg`gkegh aeg`gkegh .i'h' cvirjr`at% `gj dcgh&tirf aeg`gkegh .i'h' aexij tirf b`go dc`g%? `gj .eee% tni ixtigt tc wnekn efprcvij efprcvij wcroegh k`pet`d k`pet`d f`g`hifigt .ctnir .ctnir tn`g must&eg&tefi must&eg&tefi stcko f`g`hifigt% f`g`hifigt% fehnt rijuki tni kcfp`gy―s aeg`gkegh giijs `gj jiskrebi ncw tnes fehnt bi `kneivij' Xniri `pprcpre`ti$ sncw suppcrtegh k`dkud`tecgs'

.08 f`ros% .9< f`ros%

Acr Fcri [tujy Zixt$ Rivesecg Oet$ \`ssk`rjs ! Zutcr [uppcrt Cgdegi ! eg e g O`r`kne? Qeset nttp=##`kk`suppcrt'kcf ;

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[iktecg B ‛ ZXC quistecgs CGDU tc bi `ttifptij 2

\rev`ti siktcr kcfp`geis n`vi fudtepdi st`oincdjirs wnc `ri deoidy tc n`vi jevirhigt egtirists' Riquerij= .`% Ejigteay aevi st`oincdjir hrcups `gj `gj breiady breiady jeskuss jeskuss tnier aeg`gke`d `gj ctnir cbmiktevis cbmiktevis''

.02 f`ros%

.b% Ix`fegi tni ixtigt tc tc wnekn hccj hccj kcrpcr`ti hcvirg`gki prckijuris prckijuris k`g nidp nidp f`g`hi tni tni prcbdifs `resegh arcf tni jevirhigt egtirists ca fudtepdi st`oincdjir hrcups eg prev`ti siktcr kcfp`geis eg tni YO' .0; f`ros% .29 f`ros%

Acr Fcri [tujy Zixt$ Rivesecg Oet$ \`ssk`rjs ! Zutcr [uppcrt Cgdegi ! eg e g O`r`kne? Qeset nttp=##`kk`suppcrt'kcf :

;

Xccjiizir Dtj f`ois qu`dety wccjig bigknis acr bctn egjccr `gj cutjccr usi' Risudts n`vi biig jes`ppcegtegh eg rikigt yi`rs `gj ` giw f`g`hegh jeriktcr$ \itir Biikn$ w`s `ppcegtij tc r`esi prcjuktecg vcdufis' @atir `g egete`d `ssissfigt \itir Biikn kcgsejirij tn`t bujhits n`j biig sit `t divids wnekn f`ji et i`sy acr ifpdcyiis tc `kneivi' Ni `rhuij tn`t ifpdcyiis wcudj bi bittir fctev`tij by sittegh bujhits wnekn kn`ddighij tnif fcri eg tirfs ca  nehnir ixpiktij cutput' Ctnir tn`g kn`ghegh tni cvir`dd bujhitij cutput$ Fr Biikn n`s gct yit `dtirij `gy p`rt ca tni st`gj`rj kcst k`rj' Znus$ tni bujhitij cutput `gj s`dis acr Gcvifbir 2<<2 w`s :$<<< bigknis `gj tni st`gj`rj kcst k`rj bidcw w`s k`dkud`tij cg tnes b`ses= Xccj D`bcur Q`re`bdi cvirni`js Aexij cvirni`j

29 oh `t : ncurs `t : ncurs `t : ncurs `t

£ ><¸<< ;2¸<< 01¸<< 1:¸<< ‛‛‛‛‛‛‛ 052¸<< 22<¸<< ‛‛‛‛‛‛‛ 2>¸<< ‛‛‛‛‛‛‛

£;¸2< pir oh £ > pir ncur £> £: pir ncur £01 pir ncur

[iddegh preki [t`gj`rj prcaet

Cvirni`js `ri `bscrbij cg tni b`ses ca d`bcur ncurs `gj tni kcfp`gy usis `g `bscrptecg kcstegh systif' Zniri wiri gc stckos `t tni biheggegh ca Gcvifbir 2<<2' [tckos `ri v`duij `t st`gj`rj kcst' @ktu`d risudts acr Gcvifbir 2<<2 wiri `s acddcws= Xccj D`bcur Q`re`bdi cvirni`j Aexij cvirni`j

£ 2><$<<< 002$<<< 1<$<<< 051$<<< ‛‛‛‛‛‛‛‛ 1:>$<<< 81$><< ‛‛‛‛‛‛‛‛ 980$2<< 82<$<<< ‛‛‛‛‛‛‛‛ 0:>$><< ‛‛‛‛‛‛‛‛

><$<<< oh `t £;¸9< 01$<<< ncurs `t £8

Zct`d prcjuktecg kcst .;$1<< bigknis% Kdcsegh stcko .:<< bigknis `t £052% Kcst ca s`dis [`dis .;$2<< bigknis% @ktu`d prcaet

Zni `vir`hi fcgtndy prcjuktecg `gj s`dis acr scfi yi`rs precr tc Gcvifbir 2<<2 n`j biig ;$:<< ugets `gj bujhits n`j privecusdy biig sit `t tnes divid' Qiry aiw cpir`tegh v`re`gkis n`j nestcrek`ddy biig higir`tij by tni st`gj`rj kcsts usij' Fr Biikn n`s f`ji scfi sehgeaek`gt kn`ghis tc tni cpir`tecgs ca tni kcfp`gy kcfp`gy'' Ncwivir$ Ncwivir$ tni ctnir jeriktcrs je riktcrs `ri gcw kcgkirgij tn`t Fr Biikn n`s biig tcc `fbetecus eg r`esegh prcjuktecg t`rhits' Fr Biikn n`j `dsc kn`ghij suppdeirs ca r`w f`tire`ds tc efprcvi qu`dety$ egkri`sij siddegh prekis$ bihug tc egtrcjuki diss soeddij d`bcur$ `gj sehgeaek`gtdy rijukij aexij cvirni`js' Zni aeg`gki jeriktcr suhhistij tn`t `g `bscrptecg kcstegh systif es fesdi`jegh `gj tn`t ` f`rheg`d kcstegh systif sncudj bi kcgsejirij `t scfi st`hi eg tni auturi tc hueji jikesecg&f`oegh' Riquerij= .`% \rip`ri `g cpir`tegh st`tifigt st`tifigt acr Gcvifbir 2<<2' Znes sncudj sncudj sncw `dd cpir`tegh cpir`tegh v`re`gkis `gj `gj sncudj rikcgkedi bujhitij `gj `ktu`d prcaet acr tni fcgtn acr Xcc Xccjiizir jiizir Dtj' .0: f`ros% .b% Eg sc a`r `s tni egacrf`tecg egacrf`tecg pirfets$ pirfets$ ix`fegi ix`fegi tni efp`kt efp`kt ca tni cpir`tecg`d cpir`tecg`d kn`ghis f`ji by Fr Biikn Biikn cg tni prcaet`bedety ca tni kcfp`gy' Eg ycur `gswir$ kcgsejir i`kn ca tni acddcwegh= .e%

fctev fc tev`te `tecg cg `gj buj bujhit hit sit sitteg tegh? h? `gj

.ee%% pc .ee pcsse ssebdi bdi k`us k`usis is ca v`re v`re`gk `gkis' is'

.1 f`ros%

.k% Ri&`ssiss tni efp`kt ca ycur kcffigts eg p`rt .b%$ usegh ` f`rheg`d f`rheg`d kcstegh kcstegh `pprc`kn tc iv`du`tegh iv`du`tegh tni efp`kt ca tni cpir`tecg`d kn`ghis f`ji by Fr Biikn' [ncw `gy ridiv`gt `jjetecg`d k`dkud`tecgs tc suppcrt ycur `rhufigts'

.9 f`ros%

Acr Fcri [tujy Zixt$ Rivesecg Oet$ \`ssk`rjs ! Zutcr [uppcrt Cgdegi ! eg e g O`r`kne? Qeset nttp=##`kk`suppcrt'kcf .29 f`ros% 9

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