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Chapter 12
You should now be able to answer TYU questions 2, 3 and 4 from Chapter 12
of the Study Text.
You will be able to partly answer questions 3, 67, 76 and 80 from the Exam Kit.
Review Illustration 1 from Chapter 12 of the Study Text
For further reading, visit Chapter 12 from the Study Text and review the P5
article on ‘business failure’ at www.accaglobal.com
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