Acowtancy
Free
Sign Up
Log In
ACCA
ACCA
CIMA
CAT / FIA
DipIFR
FR
BT
MA
FA
LW
Eng
PM
TX
UK
FR
AA
FM
SBL
SBR
INT
SBR
UK
AFM
APM
ATX
UK
AAA
INT
AAA
UK
Go to…
FR
Home
Textbook
Test Centre
Exam Centre
Progress
Search
Classroom
Revision
Mock Exam
Buy
Premium
$
249
Buy
Premium
$
249
Question
31
a
Examiners Report