Publisher's Synopsis
This textbook is part of a series on accountancy published in conjunction with the Chartered Association of Certified Accountants. It is designed principally for students sitting ACCA professional examinations and aims to provide an authoritative text and practical handbook to passing exams. These texts are however, relevant to other accountacy students since they aim to provide a comprehensive analysis and interpretation of each subject.;The content of each text has been fully endorsed by a specially constituted independent ACCA Advisory Board and the texts are designed to make the subject matter as easy to understand as possible. Each text covers the syllabus and contains worked examples, self-test questions for quick progress checks and previous examination and examination style questions with solutions.