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Welcome to BPP Leaming Media's Practice & Revision Kit for MA2. In this Practice
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& Revision Kit, which has been reviewed by the ACCA examining team, we:
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• Include Do you know? Checklists to test your knowledge and understanding
of topics s
• Provide you with two mock exams including the Specimen Exam June 2014
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FOR EXAMS FROM 1 SEPTEMBER 2019 TO 31 AUGUST 2020
BPP�
l.EAR�JH-JG MEDIA 'V
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First edition January 2012 A note about copyright
Seventh edition March 2018 Dear Customer
ISBN 9781 5097 1752 l 1
Previous ISBN 9781 5097 1102 4
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e-lSBN 9781 5097 190 l 3
materials do not write and update themselves. People write
them on their own behalf or as employees of an organisation
British Ubrary Catalogulng·ln·Publlcallon Data that invests in this activity. Copyright law protects their
A catalogue record for this book livelihoods. It does so by creating rights over the use of the
is available from the British Library content.
Published by Breach of copyright is a form of theft - as well as being a l
criminal offence in some jurisdictions. it is potentially a serious 'J•
BPP Leaming Media Ltd
BPP House. Aldlne Place breach of professional ethics.
London W 12 BAA With current technology, things might seem a bit hazy but,
.. ..., basically, without the express permission of BPP Leaming
www.bpp.com/learningmedia Media:
Photocopying our materials is a breach of copyright
Printed in th�1 United Kingdom
Scanning, ripcastlng or conversion of our digital
materials Into different file formats, unloading them to
'four learning materials, published by BPP Learning Media ltd. are facebook or e-mailing them to your friends Is a breach
printed on paper obtained from traceable, sustainable sources. of copyright
You can, of course, sell your books, in the form in which you
All rights reserved. No part of lhis publication may be reproduced, have bought them - once you have finished with them. Cls this
stored in a retrieval system or transmitted in any form or by any means, fair to your fellow students? We update for a reason.) Plec1se I
electronic, mechanical, photocopying, recording or otherwise, without note the e·products are sold on a single user licence basis: we ·i
the prior written permission ol BPP Leaming Media. do not supply •unlock' codes to people who have bought them
secondhand.
The contents of this book are intended as a guide and not professional
advice. Although every effort has been made to ensure that the And what about outside the UK? BPP Leaming Media strives to
contents of this book are correct at the time of going to press, BPP make our materials available at prices students can afford by
Leaming Media makes no warranty that the information in this book Is local printing arrangements, pricing poUcies and partnerships
accurate or complete and accept no liability for any loss or damage which are clearly listed on our website. A tiny minority ignore ii
suffered by any person acting or refraining from acting as a result of the this and indulge In criminal activity by Illegally photocopying our
material in this book. material or supporting organisations that do. If they act illegally I'·
and unethically tn one area, can you reafly trust them? I
We are gratefur to the Association of Chartered Certified Accountants
for permission to reproduce past examination questions. The suggested I
solutions in th1l practice answer bank have been prepared by BPP
Learning Media Ltd, except where otherwise stated.
BPP :.earning t,1edla Ltd
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2019 �
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LIMITING FACTOR
416
106.32
Obtained 26 Marks = 76.5%
904
103.75
