Lecture notes CPA - Patent Attorney/Agent

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CPA SECTION 1




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FINANCIAL ACCOUNTING

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Copyright

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 the copyright owner. This publication may not be lent, resold, hired or

otherwise disposed of in anyway of trade without the prior written consent of the copyright owner.




ISBN NO: 9966-760-10-5
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© 2009 STRATHMORE UNIVERSITY PRESS


First Published 2015




STRATHMORE UNIVERSITY PRESS

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ACKNOWLEDGMENT iii




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Acknowledgment
We gratefully acknowledge permission to quote from the past examination papers of Kenya




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Accountants and Secretaries National Examination Board (KASNEB).




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