Contents 

 Page 

Finding questions 

Question index..................................................................................................................................................................v 

Helping you with your revision .....................................................................................................................ix 

Revising F7 

Topics to revise.................................................................................................................................................................x Question practice..............................................................................................................................................................x Passing the F7 exam........................................................................................................................................................xi Exam information............................................................................................................................................................xii 

Questions and answers 

Questions..........................................................................................................................................................................3 Answers..........................................................................................................................................................................97 

Exam practice 

Mock exam 1 

 Questions............................................................................................................................................................217 

 Plan of attack.......................................................................................................................................................227 

 Answers...............................................................................................................................................................228 Mock exam 2 

 Questions............................................................................................................................................................241 

 Plan of attack.......................................................................................................................................................255 

 Answers...............................................................................................................................................................256 Mock exam 3 (Specimen paper)

 Questions............................................................................................................................................................269 

 Plan of attack.......................................................................................................................................................281 

 Answers...............................................................................................................................................................282 

ACCA examiner's answers 

 Specimen paper...................................................................................................................................................293 

Review form 

 iii