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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBL Exams › Variances
Sir are there any chances that we may be asked to calculate variances? such as sales volume, sales price, labour rate etc.?
A very small chance indeed. It is more likely that you would have to respond to variances already calculated eg suggest reasons or suggest how adverse variances could be reduced.
Sir if this or for that matter any financial ratio has been asked to calculate as a part of performance analysis then, do we show the formula and figures used in spreadsheet or we can directly use our figures in word processor for analysis?
You can use them directly in the report, but if the figure is in any way complicated to calculate it is wise to show workings. That is not appropriate on the face of the report but can be shown in the spreadsheet.