[adil9407]

@evam said:

Someone who said it was so easy.. could you share some information or the source of information where I can find something about those harder topics?
I have not seen those tax rules in my material. (BBP, ACCA Approved Learning Provider)

Actually, I think it is interesting that they always ask something that is not included in the official provider’s material.

Regards,
Eva

Could you please clarify on this point? Which topics were not examined?

[adil9407]

Also another question is how long does it usually take for provisional results to process, I am unable to book my CBE for September as it requires completion of the knowledge modules ( which I have completed)

Many thanks

[adil9407]

@kim2311 said:
I suggest you take a look at the guide https://www.accaglobal.com/content/dam/ACCA_Global/Students/exam/Guide%20to%20CBEs_FINAL.PDF

In short – there are different OT types in CBE (Sections A and B) and the most significant difference is answering Section C (40% of the exam) in the constructed response workspace.

Thank you for the swift response, I will take a look

[adil9407]

@cr333 said:
Are you sitting the exam in the UK? Pretty sure there is no choice in the UK anymore, you can only sit the CBE version. But it’s different for other countries.

I see
Yes sitting it in the UK, shows that paper based was removed as of March 2018. Thanks for the help

[adil9407]

Thank you for your quick reply, it all makes much more sense Now, and I have watched every video lecture, keep up the good work

[adil9407]

A easy way to understand under/over absorbed over heads is to figure out the question, and note down the actual over heads first (usually given), then work out the overhead absorption rate ( budgeted overhead / budgeted absorption basis e.g labor or units ) if they have not given it. multiply this with the ACTUAL production and the answer is absorbed overheads.

e.g is you are told actual overheads is 132000 and you have worked out 130000 for absorbed overheads.

ACTUAL overheads = 132, 000
ABSORBED overhead = 130, 000
therefore under absorbed by 2000 as 130 is lower than 132

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