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I also couldn’t find the bid amount. I assumed they had sold Matravers tech at the P/E valuation. I then stated this was an estimate in the last section and said this would likely not be the final agreed value.
The exam was okay, there were still a few trickier subjects. A lot of questions about penalties and also Incorporated vs Unincorporated trade questions. For the life of me I couldn’t remember what NICs were paid on dividends! Here’s hoping I did well enough and that everyone else has too!
The exam was better than I thought! Though I can’t see many people who had the same section C questions. I had 1 based around sensitivity analysis, though the tax part was confusing. The 2nd was 2 different factor options and looking at costs and benefits. What did people get for these???
For the CBE exams there are 10 marks extra (these are not counted towards your mark and are included to test the standard of the exams). These are usually included within section A & B, as A had 20 questions, as opposed to 15 questions, these 10 marks were included within there. Even if you get them right, they will not be included with in your marks and are designed to be of the same standard as the other questions so that you cannot determine which ones are real and not.
I did the CBE. I had the AA Hotel question and the Rreducing RMD question. Hard question, but was definitely counted, as the 10 extra points were included within section A (resulting in 20 questions not 15).
I chose decision package 3, but I realise I forgot to add inflation to the Fixed Costs, was this just an Activity Based Costing exercise or was it relevant costing? I included FCs, but I know my overall totals would’ve been wrong.
I found 7 marks justifying the decision was too many and I’m not sure I went into enough depth? I said that it would reduce the political pressure as they would have 1) reduced their costs compared to 2017 and also 2) retained all of their services. I had the other 2 decisions as being more costly than the 2,188,000 from the previous year?
What did you write for the balanced scorecard question?