FIA FFA ACCA PAPER F3 FINANCIAL ACCOUNTING INTERACTIVE TEXT FOR EXAMS FROM FEBRUARY 2014 TO AUGUST 2015

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 Ricoh House Ullswater Crescent Coulsdon CR5 2HR Your learning materials, published by BPP Learning Media Ltd, are printed on paper obtained from traceable sustainable sources. 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. 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