FINANCIAL REPORTING REVISION KIT ii Acknowledgment Acknowledgment We gratefully acknowledge permission to quote from the past examination papers of the following bodies: Kenya Accountants and Secretaries National Examination Board (KASNEB); Chartered Institute of Management Accountants (CIMA); Association of Chartered Certified Accountants (ACCA) Contents iii Contents Acknowledgment ii Contents iii Part I: Introduction iv Approach To Examinations v Syllabus vi PART II: Revision Questions and Answers 1 Questions – Past Papers 1 Answers – Past Papers 101 Part III: Comprehensive Mock Examinations 243 Questions - Mocks 243 Answers 274 KASNEB PANEL ● R EVISION K IT