Publisher's Synopsis
The newly revised syllabus set by the Chartered Association of Certified Accountants (ACCA) is covered in this work. Topics are covered at an introductory level, assuming no background knowledge, but with more involved aspects of the subject developed at progressive stages. The understanding of principles as well as application of techniques is stressed.;The Pitman ACCA Study & Revision Packs are intended to provide targeted coverage of the specific syllabus, taking into account the 1988 revisions. Each contains full explanations, worked examples and numerous questions from past papers to help consolidate knowledge gained and to provide revision practice. They are designed to aid independent study and to be suitable for open-learning programmes.