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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA MA – FIA FMA › adjustments
Sir, I don’t understand the logic behind these.
If there’s idle time of 10percent then we multiply with 100/90
If it’s material loss 5 percent we adjust by multiplying with 100/95. I don’t understand why we write it like that.
I understand for idle time what it means is for every 90 hours worked we pay for 100 hours. So mathematically why do we write 100/90
You are clear that for every 90 hours worked then we pay for 100 hours.
So however many hours we end up working, if we divide by 90 and then multiply by 100, it will give us how many hours we need to pay.
Try yourself with some invented numbers and you will find that whatever numbers you use, the difference between the paid hours and the worked hours will be 10% of the paid hours.
Have you attempted the arithmetic test on the ACCA website? 🙂