Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › bridgewater co bpp revision kit
- This topic has 3 replies, 2 voices, and was last updated 7 years ago by John Moffat.
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- October 19, 2016 at 3:36 pm #345009
page no 82, May I know why did they take additional training cost only in q3 and q4 ? doesn’t quarter 1 and quarter 2 exceeds the target $180? and how those 2 ,2.4 came from
?I am referring to section B revised forecast working !I am sorry if question is really stupid I asked.I seriously couldn’t figure it out 🙁
October 19, 2016 at 4:11 pm #345014There will be additional staff training costs in quarters 1 and 2 only of $500 per quarter per the question, and these have been shown in the answer.
I think you are referring to the additional cost of the trainers (teachers). This will only occur in quarter 3 and 4 because it is only in those quarters that they will be running the extra courses. Given that the numbers on the courses will be higher by 20%, the cost of the trainers will be higher by 20% as well.
October 20, 2016 at 6:01 am #345096I still didn’t get it.The teaching working is shown $200 * teaching days .Every quarter the trainer cost has exceeded the target to 200 and also its said the manager pays trainer after a month 50% of invoice .Shouldn’t we reflect the 50% delayed payment on quarter 3 and quarter 4 ..
50% of quarter 2 paid in quarter 3 200*36 *50% and another 50% from40*200… :/October 20, 2016 at 8:24 am #345123The question asks for profit forecasts – not for cash flow forecasts.
In profit statements expenses are charged in the period in which they are incurred, regardless of when they are actually paid.
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