• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • FIA Forums
  • CIMA Forums
  • OBU Forums
  • Qualified Members forum
  • Buy/Sell Books
  • All Forums
  • Latest Topics

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for March 2026 exams.
Get your discount code >>

secure net dec 2009

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › secure net dec 2009

  • This topic has 1 reply, 2 voices, and was last updated 8 years ago by John Moffat.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • November 22, 2017 at 1:31 am #417261
    imran5556
    Participant
    • Topics: 39
    • Replies: 29
    • ☆☆

    Sir i understand the revised standard price but i dont understand why they have change the quantity as well

    November 22, 2017 at 9:52 am #417346
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54814
    • ☆☆☆☆☆

    There are two ways of calculating planning and operational variances. They give different answers, but both methods are acceptable in the exam and get full marks.

    It was the previous examiner who set Secure Net, and he preferred on method. The current examiner prefers the other method (which is in fact easier).

    I don’t know whether you are looking at the examiners own answer or whether you are looking at the answer in a revision kit (in which case they may have updated the answer to the method the current examiner prefers).

    In my free lectures I show the calculations for planning and operational variances using the way that the current examiner prefers. (However, as I have written above, both methods will get full marks in the exam.)

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • The topic ‘secure net dec 2009’ is closed to new replies.

Primary Sidebar

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE 2025 Exams

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • Kim Smith on What is Assurance? – ACCA Audit and Assurance (AA)
  • LiliyaM on What is Assurance? – ACCA Audit and Assurance (AA)
  • Sarailee95 on IASB Conceptual Framework – Introduction – ACCA Financial Reporting (FR)
  • John Moffat on PM Chapter 8 Questions Cost Volume Profit Analysis
  • John Moffat on FA Chapter 8 Questions Irrecoverable Debts and Allowances

Copyright © 2026 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in