Contents 

 Page 

Finding questions 

Question index..................................................................................................................................................................v Topic index.....................................................................................................................................................................vii 

Helping you with your revision ...................................................................................................................viii 

Revising P3 

Topics to revise................................................................................................................................................................ix Reading articles.................................................................................................................................................................x Question practice..............................................................................................................................................................x Passing the P3 exam........................................................................................................................................................xi Exam information...........................................................................................................................................................xvi Useful websites .............................................................................................................................................................xix 

Questions and answers 

Questions..........................................................................................................................................................................3 Answers..........................................................................................................................................................................93 

Exam practice 

Mock exam 1 

 Questions............................................................................................................................................................291 

 Plan of attack.......................................................................................................................................................299 

 Answers...............................................................................................................................................................300 Mock exam 2 (Pilot paper)

 Questions............................................................................................................................................................317 

 Plan of attack.......................................................................................................................................................327 

 Answers...............................................................................................................................................................328 Mock exam 3 (December 2013) 

 Questions............................................................................................................................................................349 

 Plan of attack.......................................................................................................................................................361 

 Answers...............................................................................................................................................................362 ACCA exam answers 

 June 2013............................................................................................................................................................383 

 December 2013...................................................................................................................................................393 

Review form 

 iii