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Tài liệu ACCA mới nhất từ BPP môn F4, sách có giá trị cho kỳ thi đến tháng 6-2014, Revision kit.File PDF dạng Text cực đẹp.
P R A C T I C E & R E V I S I O N K I T PAPER F4 CORPORATE AND BUSINESS LAW (ENGLISH) BPP Learning Media is the sole ACCA Platinum Approved Learning Partner – content for the ACCA qualification. In this, the only Paper F4 Practice and Revision Kit to be reviewed by the examiner: We discuss the best strategies for revising and taking your ACCA exams We show you how to be well prepared for your exam We give you lots of great guidance on tackling questions We show you how you can build your own exams We provide you with three mock exams including the December 2012 exam We provide the ACCA examiner's answers as well as our own to the June and December 2012 exams as an additional revision aid Our Passcard and i-Pass products also supports this paper. FOR EXAMS UP TO JUNE 2014 ii First edition 2007 Seventh edition January 2013 ISBN 9781 4453 6643 2 (previous ISBN 9781 4453 7992 0) e-ISBN 9781 4453 6946 4 British Library Cataloguing-in-Publication Data A catalogue record for this book is available from the British Library Published by BPP Learning Media Ltd BPP House, Aldine Place London W12 8AA www.bpp.com/learningmedia Printed in the United Kingdom by Ricoh Ricoh House Ullswater Crescent Coulsdon CR5 2HR Your learning materials, published by BPP Learning Media Ltd, are printed on paper obtained from traceable, sustainable sources. All our rights reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, without the prior written permission of BPP Learning Media Ltd. We are grateful to the Association of Chartered Certified Accountants for permission to reproduce past examination questions. The suggested solutions in the exam answer bank have been prepared by BPP Learning Media Ltd, except where otherwise stated. © BPP Learning Media Ltd 2013 Finding questions iii Contents Page Finding questions Question index v Topic index ix Helping you with your revision – the ONLY F4 Practice and Revision Kit to be reviewed by the examiner! .x Revising F4 Topics to revise . xii Question practice xii Passing the F4 exam xiii Exam information . xvi Useful websites xxvi Planning your question practice BPP Learning Media’s question plan xxvii Build your own exams .xxxi Questions and answers Questions 3 Answers 37 Exam practice Mock exam 1 Questions 263 Plan of attack .271 Answers .273 Mock exam 2 Questions 287 Plan of attack .295 Answers .297 Mock exam 3 (December 2012) Questions 313 Plan of attack .321 Answers .323 ACCA examiner's answers June 2012 343 December 2012 .355 Review Form iv A note about copyright Dear Customer What does the little © mean and why does it matter? Your market-leading BPP books, course materials and e-learning materials do not write and update themselves. People write them: on their own behalf or as employees of an organisation that invests in this activity. Copyright law protects their livelihoods. It does so by creating rights over the use of the content. Breach of copyright is a form of theft – as well as being a criminal offence in some jurisdictions, it is potentially a serious breach of professional ethics. With current technology, things might seem a bit hazy but, basically, without the express permission of BPP Learning Media: Photocopying our materials is a breach of copyright Scanning, ripcasting or conversion of our digital materials into different file formats, uploading them to facebook or emailing them to your friends is a breach of copyright 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 students? We update for a reason.) Please note the e-products are sold on a single user licence basis: we do not supply ‘unlock’ codes to people who have bought them second-hand. And what about outside the UK? BPP Learning Media strives to make our materials available at prices students can afford by local printing arrangements, pricing policies and partnerships which are clearly listed on our website. A tiny minority ignore this and indulge in criminal activity by illegally photocopying our material or supporting organisations that do. If they act illegally and unethically in one area, can you really trust them? Using your BPP Learning Media products This Kit gives you the question practice and guidance you need in the exam. Our other products can also help you pass: Learning to Learn Accountancy gives further valuable advice on revision Passcards provide you with clear topic summaries and exam tips Success CDs help you revise on the move i-Pass CDs offer tests of knowledge against the clock Underlying knowledge CD offers guidance on assumed knowledge for Options papers P4, P5, P6, P7 You can purchase these products by visiting http://www.bpp.com/acca Finding questions v Question index The headings in this checklist/index indicate the main topics of questions, but questions may cover several different topics. Questions set under the old syllabus 2.2 paper are included because their style and content reflect the F4 exam. Some questions have been amended to reflect the current exam format. Time Page number Marks allocation Mins Question Answer Part A: Essential elements of the legal system 1 Types of law 10 18 3 37 2 Legal system and courts (12/07) 10 18 3 38 3 Criminal and civil law (6/11) 10 18 3 39 4 Civil courts (6/10) 10 18 3 41 5 Contemporary sources of law (12/08) 10 18 3 42 6 Precedent 10 18 3 44 7 Precedent; terms (6/09) 10 18 4 46 8 Courts and precedent (6/12) 10 18 4 48 9 Legal terms (2.2 6/05) 10 18 4 49 10 Common law and legislation (6/08) 10 18 4 51 11 Case law and legislation (12/11) 10 18 4 53 12 Statutory interpretation (12/09) 10 18 4 54 13 Primary and secondary legislation (12/10) 10 18 5 56 14 Delegated legislation (Pilot Paper) 10 18 5 58 15 Sources of law and the Human Rights Act 1998 10 18 5 60 Part B: The law of obligations 16 Alvin (12/08) 10 18 6 61 17 Ann's art (2.2 12/01 amended) 10 18 6 63 18 Ali (12/07) 10 18 6 64 19 Offers, counter-offers and unilateral offers (6/10) 10 18 7 66 20 Offers and invitations to treat (6/08) 10 18 7 67 21 Invitation to treat and tenders (6/12) 10 18 7 69 22 Offer and termination of offer (6/11) 10 18 7 71 23 Acceptance and revocation of offer (2.2 6/03) 10 18 7 72 24 Ace Ltd (2.2 6/07 amended) 10 18 7 74 25 AI (Pilot Paper) 10 18 8 75 26 Presumption and rebuttal (2.2 12/05) 10 18 8 77 27 Amy, Ben and Che (12/10) 10 18 8 79 28 Privity and the postal rule (12/09) 10 18 9 81 29 Privity and intention (12/07) 10 18 9 83 30 Consideration (6/09) 10 18 9 84 31 Forms of consideration (2.2 12/02) 10 18 9 86 32 Ami, Bry and Cis (6/10) 10 18 9 87 33 Ade and Chip (12/11) 10 18 10 89 vi Finding questions Time Page number Marks allocation Mins Question Answer 34 Ari, Bi, Cas and Dex (6/11) 10 18 10 91 35 Types of term I (Pilot Paper, 12/11) 10 18 10 93 36 Types of term II (6/09) 10 18 11 94 37 Exclusion clauses (2.2 6/02) 10 18 11 96 38 Bash Ltd (12/09) 10 18 11 98 39 Breach of contract (12/08) 10 18 11 100 40 Arti (6/09) 10 18 11 101 41 Astride (6/08) 10 18 12 103 42 Remedies for breach (12/10) 10 18 12 105 43 Remoteness and measure of damages (2.2 6/04) 10 18 12 107 44 Liquidated damages, penalty clauses and mitigation (12/09) 10 18 12 109 45 AZ Ltd (6/12) 10 18 13 111 46 Duty of care (Pilot Paper, 6/10) 10 18 13 113 47 An auditor's duty of care (12/09, 12/11) 10 18 13 115 48 Standard of care (6/08) 10 18 13 117 49 Standard of care and contributory negligence (6/11) 10 18 13 119 50 Principles of tort (12/10) 10 18 14 121 51 Remoteness of damage (12/07) 10 18 14 123 52 Roger and Lulu 10 18 14 124 53 Defences (12/08, 6/12) 10 18 14 125 54 Accountants4U 10 18 14 126 Part C: Employment law 55 Employed v self-employed (6/08) 10 18 15 127 56 Employment contracts (6/10) 10 18 15 129 57 Employer and employee duties (12/09) 10 18 15 131 58 Redundancy (Pilot Paper, 6/09, 12/11) 10 18 15 132 59 Constructive and unfair dismissal (12/07) 10 18 15 134 60 Fair and constructive dismissal (12/08) 10 18 15 136 61 Unfair dismissal (12/10) 10 18 16 138 62 Unfair, constructive and wrongful dismissal (6/11) 10 18 16 141 63 Fine Ltd 10 18 16 143 64 Grace and Fawn Ltd (2.2 12/02 amended) 10 18 16 144 65 Eve and Fred (6/12) 10 18 17 146 66 Impact College (2.2 12/05 amended) 10 18 17 148 Part D: The formation and constitution of business organisations 67 Types of authority (12/11) 10 18 18 150 68 Unlimited and limited partnerships 10 18 18 152 69 Ham, Sam and Tam (12/08) 10 18 18 153 70 Clare, Dan and Eve (6/08) 10 18 18 155 71 Chi, Di and Fi (6/10) 10 18 19 156 72 Partnership liability 10 18 19 158 Finding questions vii Time Page number Marks allocation Mins Question Answer 73 Termination of partnerships (2.2 12/02) 10 18 19 159 74 Geo, Ho and Lo (12/10) 10 18 19 160 75 Limited liability and types of company (12/09) 10 18 20 162 76 Promoters and pre-incorporation contracts (6/11) 10 18 20 163 77 Separate personality (6/08) 10 18 20 164 78 Mick (2.2 12/05 amended) 10 18 20 167 79 Doc (12/11) 10 18 20 169 80 Public companies (Pilot Paper, 6/10) 10 18 21 171 81 Company registers and accounting records (12/10) 10 18 21 173 82 Eden plc (2.2 6/05 amended) 10 18 21 174 83 Objects clause (2.2 6/05 amended) 10 18 21 176 84 Articles (2.2 6/04 amended) 10 18 22 177 85 Fred (12/08) 10 18 22 179 86 Company names (6/09) 10 18 22 180 87 Various terms (6/12) 10 18 22 182 Part E: Capital and the financing of companies 88 Discount and premium (6/11) 10 18 23 184 89 Capital terms I (2.2 12/03 amended) 10 18 23 186 90 Shares and debentures (6/08 amended, 6/12) 10 18 23 187 91 Capital terms II (12/08) 10 18 23 189 92 Capital terms III (12/11) 10 18 24 190 93 Share issues (12/10) 10 18 24 192 94 Capital maintenance and reducing share capital (6/09) 10 18 24 194 95 Class rights (2.2 12/02) 10 18 24 196 96 Flop Ltd (Pilot Paper) 10 18 24 198 97 Lux Ltd (2.2 6/07 amended) 10 18 25 199 98 Gilt Ltd (6/10) 10 18 25 200 99 Dividends (12/07) 10 18 25 202 100 Fan plc (12/10) 10 18 26 204 101 Debentures and charges (6/10) 10 18 26 206 Part F: Management, administration and regulation of companies 102 Resolutions (12/08 amended, 6/12) 10 18 27 208 103 Meetings (Pilot Paper) 10 18 27 209 104 Company secretary (6/10) 10 18 27 211 105 Implied authority and company secretary (2.2 6/07) 10 18 27 212 106 Appointment and removal (2.2 12/03) 10 18 27 213 107 Statutory grounds for disqualifying directors (6/09) 10 18 27 214 108 Statutory duties (12/10) 10 18 28 216 109 Promoting success (12/08) 10 18 28 217 110 Caz (12/09) 10 18 28 219 111 Directors (6/08) 10 18 28 220 viii Finding questions Time Page number Marks allocation Mins Question Answer 112 Auditors (12/07) 10 18 28 222 113 Katch Ltd (12/07) 10 18 28 224 114 Goal Ltd (6/11) 10 18 29 226 115 Clean Ltd (6/09) 10 18 29 228 116 Ham, Ive, Ger and Kim (6/12) 10 18 29 230 Part G: Legal implications of companies in difficulty or in crisis 117 Liquidation (2.2 12/04 amended) 10 18 30 232 118 Compulsory winding up (6/12) 10 18 30 234 119 Lazy Days 10 18 30 236 120 Compulsory winding up and administration (12/09) 10 18 30 237 121 Mat, Mary and Norm (6/11) 10 18 31 239 122 Earl (12/07) 10 18 31 241 Part H: Governance and ethical issues relating to business 123 Directors and Corporate Governance I (Pilot Paper) 10 18 32 242 124 Directors and Corporate Governance II (12/11) 10 18 32 243 125 Corporate governance (6/11) 10 18 32 245 126 UK Corporate Governance Code 10 18 32 247 127 Huge plc (Pilot Paper) 10 18 32 249 128 Sid and Vic (6/08) 10 18 33 250 129 Wrongful trading (2.2 12/05) 10 18 33 252 130 Fran, Gram and Hen (12/09) 10 18 33 253 131 Ian (12/11) 10 18 34 255 132 Greg (6/09) 10 18 34 257 133 The Bribery Act 10 18 34 259 Mock exam 1 Questions 134 to 143 Mock exam 2 Questions 144 to 153 Mock exam 3 (December 2012) Questions 154 to 163 Planning your question practice Our guidance from page xxvii shows you how to organise your question practice, either by attempting questions from each syllabus area or by building your own exams – tackling questions as a series of practice exams. June and December 2013 exams BPP’s answers for these exams will be available for free after the exams on http://www.bpp.com/acca Finding questions ix Topic index Listed below are the key Paper F4 syllabus topics and the numbers of the questions in this Kit covering those topics. If you need to concentrate your practice and revision on certain topics or if you want to attempt all available questions that refer to a particular subject, you will find this index useful. Syllabus topic Question numbers Agency law 67, 113, 114 Breach of contract and remedies 39-45 Capital maintenance and dividend law 94, 99,100 Company directors 106-111, 123-125 Company formations 75, 76, 80, 81-87 Company meetings and resolutions 102, 103 Content of contracts 35-38 Contract of employment 55-57 Corporate governance 123-126 Corporations and legal personality 75-79 Court structure 2, 4, 8 Criminal behaviour 127-133 Dismissal and redundancy 58-66 Formation of content 16-34 Human rights 15 Insolvency 117-122 Law of torts 46-54 Loan capital 101 Other company officers 104, 105, 112-116 Partnership 68-74 Professional negligence 47, 54 Share capital 88-98 Sources of law 1, 3, 5-15 [...]... examiner’s comments and suggestions regarding syllabus coverage, the BPP Learning Media Practice and Revision Kit provides excellent, ACCA- approved support for your revision Tackling revision and the exam Using feedback obtained from ACCA examiners as part of their review: We look at the dos and don’ts of revising for, and taking, ACCA exams We focus on Paper F4; we discuss revising the syllabus,...Helping you with your revision – the ONLY F4 Practice and Revision Kit to be reviewed by the examiner! BPP Learning Media – the sole Platinum Approved Learning Partner content As ACCA s sole Platinum Approved Learning Partner – content, BPP Learning Media gives you the unique opportunity to use examiner-reviewed revision materials for the 2013 and June 2014 exams By... BPP Learning Media Practice and Revision Kit Attempting mock exams There are three mock exams that provide practice at coping with the pressures of the exam day We strongly recommend that you attempt them under exam conditions Mock exams 1 and 2 reflect the question styles and syllabus coverage of the exam; Mock exam 3 is the December 2012 paper Using your BPP Learning Media Practice and Revision Kit. .. your revision time passively reading Question practice is vital; doing as many questions as you can in full will help develop your ability to analyse scenarios and produce relevant discussion and recommendations The question plan on page xxvii tells you what questions to cover so that you can choose questions covering a variety of syllabus areas xii Using your BPP Learning Media Practice and Revision Kit. .. formation and constitution Capital maintenance and reducing share capital Administration Fair and unfair dismissal Forming a contract Director contract Insider dealing This exam is included in this kit as Mock Exam 3 Question in this kit June 2012 1 2 3 4 5 6 7 8 9 10 xvi Precedent and the court structure Invitation to treat and tenders Defences to negligence Business names Shares and debentures Types... questions, this appeared to be as a result of a general lack of knowledge in relation to particular questions, rather than based on any time pressure or structural difficulties in the questions This would appear to support the conclusion that candidates and teaching providers are coming to terms with the width of the syllabus The tort question in this paper was easily the best answered question in this area... prepared, but inappropriate, answers to some questions However, it has to be said that this recurring failure was less of a problem in this exam, perhaps as a result of the structure of the paper, in that it was more apparent what questions were about, or rather what questions could not possibly be about Question in this kit December 2011 1 2 3 4 5 6 7 8 9 10 Case law and legislation Contents of a contract... reasonable mark, it was noticeable the extent to which candidates simply did not support their analysis with the legal authority of, in this instance, cases However markers commented that this lack of legal authority was a shortcoming throughout the paper Question in this kit June 2008 1 2 3 4 5 6 7 8 9 10 Common law and legislation Offer and invitation to treat Standard of care Separate legal personality... information about the qualification, past issues of Student Accountant (including technical articles) and even interviews with the examiners www .bpp. com Our website provides information about BPP products and services, with a link to the ACCA website www.ft.com This website provides information about current international business You can search for information and articles on specific industry groups... following them is no guarantee of success You or your college may prefer an alternative but equally valid approach BPP Learning Media's question plan The BPP Learning Media plan below requires you to devote a minimum of 35 hours to revision of Paper F4 Any time you can spend over and above this should only increase your chances of success Step 1 Review your notes and the chapter summaries in the Paper . your BPP Learning Media Practice and Revision Kit Helping you with your revision – the ONLY F4 Practice and Revision Kit to be reviewed by the examiner!. the BPP Learning Media Practice and Revision Kit provides excellent, ACCA-approved support for your revision. Tackling revision and the exam Using feedback