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Chapter 1










                  You should now be able to answer TYU questions 2–4, 6–8, 10 and 11 from
                  Chapter 1 of the Study Text.

                  You will be able to partly answer questions 4, 5, 7, 9, 11, 19, 22, 24, 25, 34, 50,
                  55, 56, 61, 64, 69 and 72 in the Exam Kit.

                  For further reading, visit Chapter 1 from the Study Text and review the following
                  P5 articles at www.accaglobal.com:

                       Guidance for P3 and P5 students

                       Performance   indicators

                       Integrated  reporting


                       Benchmarking

                       Performance management       models












































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