ideal company
CIMA’S Official Study System
Revised edition relevant for 2005/2006
Computer based assessment
Certificate Level
Business
Mathematics
Sandra Peers
AMSTERDAM
BOSTON
HEIDELBERG
PARIS
SAN DIEGO
SAN FRANCISCO
LONDON
NEW YORK
SINGAPORE
SYDNEY
OXFORD
TOKYO
CIMA Publishing
An imprint of Elsevier
Linacre House, Jordan Hill, Oxford OX2 8DP
30 Corporate Drive, Burlington, MA 01803
First published 2005
Copyright # 2005, Elsevier Ltd. All rights reserved
No part of this publication may be reproduced in any material form (including photocopying or storing in any medium by electronic means and whether or not transiently or incidentally to some other use of this publication) without the written permission of the copyright holder except in accordance with the provisions of the Copyright, Designs and Patents Act 1988 or under the terms of a licence issued by the Copyright Licensing Agency Ltd, 90 Tottenham Court Road,
London, England W1T 4LP. Applications for the copyright holder’s written permission to reproduce any part of this publication should be addressed to the publisher
Permissions may be sought directly from Elsevier’s Science and
Technology Rights Department in Oxford, UK: phone: (+44) (0) 1865 843830; fax: (+44) (0) 1865 853333; e-mail: permissions@elsevier.co.uk. You may also complete your request on-line via the Elsevier homepage
(http://www.elsevier.com), by selecting ‘Customer Support’ and then
‘Obtaining Permissions’
British Library Cataloguing in Publication Data
A catalogue record for this book is available from the British Library
ISBN 0 7506 6705 2
For information on all CIMA publications visit our website at www.cimapublishing.com
Important Note
A new edition of the CIMA Official Terminology is due to be published in September 2005. As this is past the publication date of this Study System the page reference numbers for ‘Management
Accounting Official Terminology’ contained in this Study System are
Revised edition relevant for 2005/2006
Computer based assessment
Certificate Level
Business
Mathematics
Sandra Peers
AMSTERDAM
BOSTON
HEIDELBERG
PARIS
SAN DIEGO
SAN FRANCISCO
LONDON
NEW YORK
SINGAPORE
SYDNEY
OXFORD
TOKYO
CIMA Publishing
An imprint of Elsevier
Linacre House, Jordan Hill, Oxford OX2 8DP
30 Corporate Drive, Burlington, MA 01803
First published 2005
Copyright # 2005, Elsevier Ltd. All rights reserved
No part of this publication may be reproduced in any material form (including photocopying or storing in any medium by electronic means and whether or not transiently or incidentally to some other use of this publication) without the written permission of the copyright holder except in accordance with the provisions of the Copyright, Designs and Patents Act 1988 or under the terms of a licence issued by the Copyright Licensing Agency Ltd, 90 Tottenham Court Road,
London, England W1T 4LP. Applications for the copyright holder’s written permission to reproduce any part of this publication should be addressed to the publisher
Permissions may be sought directly from Elsevier’s Science and
Technology Rights Department in Oxford, UK: phone: (+44) (0) 1865 843830; fax: (+44) (0) 1865 853333; e-mail: permissions@elsevier.co.uk. You may also complete your request on-line via the Elsevier homepage
(http://www.elsevier.com), by selecting ‘Customer Support’ and then
‘Obtaining Permissions’
British Library Cataloguing in Publication Data
A catalogue record for this book is available from the British Library
ISBN 0 7506 6705 2
For information on all CIMA publications visit our website at www.cimapublishing.com
Important Note
A new edition of the CIMA Official Terminology is due to be published in September 2005. As this is past the publication date of this Study System the page reference numbers for ‘Management
Accounting Official Terminology’ contained in this Study System are