ACCA APPROVED
CONTENT PROVIDER
ACCA Approved Free access
Practice & Revision Kit
to our Exam
Foundations in Accountancy FMA / Success site
ACCA Paper F2 Look inside
Management Accounting
For exams from 1 September 2016
to 31 August 2017
, ACCA APPROVED CONTENT PROVIDER
As the first accredited publisher of ACCA materials, BPP Learning Media has set the benchmark for
producing exceptional study materials for students and tutors alike.
Our Study Texts, Practice & Revision Kits and i-Passes (for exams on demand) are reviewed by the ACCA
examining team and are written by our in-house authors with industry and teaching experience who
understand what is required for exam success.
EXAM SUCCESS SITE
To help maximise your chances of succeeding in your exams, we’ve put together a suite of exclusive ACCA
resources. Our Exam Success site provides you with access to a free digital version of this publication, as
well as extra resources designed to focus your efforts on exams and study methods.
To access the Exam Success site, please email with the subject line “Access to Exam
Success site - eBook”, including your order reference number and the name of the book you’ve bought (ie
ACCA F5 Study Text) for your access code. Once you have received your code, please follow the instructions
below:
To access the BPP ACCA Exam Success site for this material
please go to:
www.bpp.com/ExamSuccessSite
n Create a user account if you don’t already have one.
Make sure you reply to the confirmation email.
n Log in using your registered username and password.
Select the paper you wish to access.
n Enter the code you received when prompted. You will only
have to do this once for each paper you are studying.
,Foundations in P
R
Accountancy A
C
T
I
C
E
PAPER F2
&
FMA
MANAGEMENT ACCOUNTING R
E
Welcome to BPP Learning Media's Practice & Revision Kit for FMA. In this
V
FMA/F2 Practice & Revision Kit, which has been reviewed by the ACCA
examination team, we:
I
Include Do you know? Checklists to test your knowledge and understanding S
of topics
Provide you with two mock exams including the Specimen Exam June 2014 I
Provide the ACCA exam answers to the Specimen Exam June 2014 as an
additional revision aid
O
N
K
Note
I
FIA FMA and ACCA Paper F2 are examined under the same syllabus and study guide.
T
FOR EXAMS FROM 1 SEPTEMBER 2016 TO 31 AUGUST 2017
, FMA/F2 MANAGEMENT ACCOUNTING
First edition May 2011
Fifth edition March 2016 A note about copyright
ISBN 9781 4727 4594 1 Dear Customer
(Previous ISBN 9781 4727 3535 5) What does the little © mean and why does it matter?
e-ISBN 9781 4727 4639 9
Your market-leading BPP books, course materials
British Library Cataloguing-in-Publication Data and e-learning materials do not write and update
A catalogue record for this book themselves. People write them: on their own behalf
is available from the British Library or as employees of an organisation that invests in
this activity. Copyright law protects their livelihoods.
Published by It does so by creating rights over the use of the
content.
BPP Learning Media Ltd
BPP House, Aldine Place Breach of copyright is a form of theft – as well as
London W12 8AA being a criminal offence in some jurisdictions, it is
potentially a serious breach of professional ethics.
www.bpp.com/learningmedia With current technology, things might seem a bit
hazy but, basically, without the express permission
Printed in the UK by RICOH UK Limited of BPP Learning Media:
Unit 2 Photocopying our materials is a breach of
Wells Place copyright
Merstham
RH1 3LG Scanning, ripcasting or conversion of our digital
materials into different file formats, uploading
them to Facebook or emailing them to your
Your learning materials, published by BPP Learning friends is a breach of copyright
Media Ltd, are printed on paper obtained from traceable
sustainable sources. You can, of course, sell your books, in the form in
which you have bought them – once you have
finished with them. (Is this fair to your fellow
All our rights reserved. No part of this publication may students? We update for a reason.) Please note the
be reproduced, stored in a retrieval system or e-products are sold on a single user licence basis: we
transmitted, in any form or by any means, electronic, do not supply 'unlock' codes to people who have
mechanical, photocopying, recording or otherwise, bought them second hand.
without the prior written permission of BPP Learning
Media. And what about outside the UK? BPP Learning
Media strives to make our materials available at
We are grateful to the Association of Chartered Certified prices students can afford by local printing
Accountants for permission to reproduce past arrangements, pricing policies and partnerships
examination questions. The suggested solutions in the which are clearly listed on our website. A tiny
practice answer bank have been prepared by BPP minority ignore this and indulge in criminal activity
Learning Media Ltd, except where otherwise stated. by illegally photocopying our material or supporting
organisations that do. If they act illegally and
© unethically in one area, can you really trust them?
BPP Learning Media Ltd
2016
ii
CONTENT PROVIDER
ACCA Approved Free access
Practice & Revision Kit
to our Exam
Foundations in Accountancy FMA / Success site
ACCA Paper F2 Look inside
Management Accounting
For exams from 1 September 2016
to 31 August 2017
, ACCA APPROVED CONTENT PROVIDER
As the first accredited publisher of ACCA materials, BPP Learning Media has set the benchmark for
producing exceptional study materials for students and tutors alike.
Our Study Texts, Practice & Revision Kits and i-Passes (for exams on demand) are reviewed by the ACCA
examining team and are written by our in-house authors with industry and teaching experience who
understand what is required for exam success.
EXAM SUCCESS SITE
To help maximise your chances of succeeding in your exams, we’ve put together a suite of exclusive ACCA
resources. Our Exam Success site provides you with access to a free digital version of this publication, as
well as extra resources designed to focus your efforts on exams and study methods.
To access the Exam Success site, please email with the subject line “Access to Exam
Success site - eBook”, including your order reference number and the name of the book you’ve bought (ie
ACCA F5 Study Text) for your access code. Once you have received your code, please follow the instructions
below:
To access the BPP ACCA Exam Success site for this material
please go to:
www.bpp.com/ExamSuccessSite
n Create a user account if you don’t already have one.
Make sure you reply to the confirmation email.
n Log in using your registered username and password.
Select the paper you wish to access.
n Enter the code you received when prompted. You will only
have to do this once for each paper you are studying.
,Foundations in P
R
Accountancy A
C
T
I
C
E
PAPER F2
&
FMA
MANAGEMENT ACCOUNTING R
E
Welcome to BPP Learning Media's Practice & Revision Kit for FMA. In this
V
FMA/F2 Practice & Revision Kit, which has been reviewed by the ACCA
examination team, we:
I
Include Do you know? Checklists to test your knowledge and understanding S
of topics
Provide you with two mock exams including the Specimen Exam June 2014 I
Provide the ACCA exam answers to the Specimen Exam June 2014 as an
additional revision aid
O
N
K
Note
I
FIA FMA and ACCA Paper F2 are examined under the same syllabus and study guide.
T
FOR EXAMS FROM 1 SEPTEMBER 2016 TO 31 AUGUST 2017
, FMA/F2 MANAGEMENT ACCOUNTING
First edition May 2011
Fifth edition March 2016 A note about copyright
ISBN 9781 4727 4594 1 Dear Customer
(Previous ISBN 9781 4727 3535 5) What does the little © mean and why does it matter?
e-ISBN 9781 4727 4639 9
Your market-leading BPP books, course materials
British Library Cataloguing-in-Publication Data and e-learning materials do not write and update
A catalogue record for this book themselves. People write them: on their own behalf
is available from the British Library or as employees of an organisation that invests in
this activity. Copyright law protects their livelihoods.
Published by It does so by creating rights over the use of the
content.
BPP Learning Media Ltd
BPP House, Aldine Place Breach of copyright is a form of theft – as well as
London W12 8AA being a criminal offence in some jurisdictions, it is
potentially a serious breach of professional ethics.
www.bpp.com/learningmedia With current technology, things might seem a bit
hazy but, basically, without the express permission
Printed in the UK by RICOH UK Limited of BPP Learning Media:
Unit 2 Photocopying our materials is a breach of
Wells Place copyright
Merstham
RH1 3LG Scanning, ripcasting or conversion of our digital
materials into different file formats, uploading
them to Facebook or emailing them to your
Your learning materials, published by BPP Learning friends is a breach of copyright
Media Ltd, are printed on paper obtained from traceable
sustainable sources. You can, of course, sell your books, in the form in
which you have bought them – once you have
finished with them. (Is this fair to your fellow
All our rights reserved. No part of this publication may students? We update for a reason.) Please note the
be reproduced, stored in a retrieval system or e-products are sold on a single user licence basis: we
transmitted, in any form or by any means, electronic, do not supply 'unlock' codes to people who have
mechanical, photocopying, recording or otherwise, bought them second hand.
without the prior written permission of BPP Learning
Media. And what about outside the UK? BPP Learning
Media strives to make our materials available at
We are grateful to the Association of Chartered Certified prices students can afford by local printing
Accountants for permission to reproduce past arrangements, pricing policies and partnerships
examination questions. The suggested solutions in the which are clearly listed on our website. A tiny
practice answer bank have been prepared by BPP minority ignore this and indulge in criminal activity
Learning Media Ltd, except where otherwise stated. by illegally photocopying our material or supporting
organisations that do. If they act illegally and
© unethically in one area, can you really trust them?
BPP Learning Media Ltd
2016
ii
