[Darren]

Hi F6ali

I didn’t want to ask the tutor directly and this is why I posted in this forum.

But thank you for your advice.

[Darren]

The two section C questions I had were on

1 – Transfer Pricing
2 – Incremental and then zero based budgeting.

I feel a bit peeved about number 2.

I haven’t looked yet, but I do wonder what percentage of the syllabus compared to 20% of the exam result is Incremental and zero based budgeting?

I know that Open Tuition has a page explaining what they are, on page 45.

I haven’t looked yet, but I will look at the BPP study text book to see how much the ‘approved learning provider’ devotes to this.

Of course the examiner can say that they can test on any area of the syllabus – how convenient – but to me this is a bit like a new word I made up yesterday just after the exam.

The new word I made up is : tractor-copter.

To me it means that I’ve been taught to drive a tractor, and now, I’m being tested on how to fly a helicopter.

In the case of the exam yesterday, it’s like I’ve been taught to drive a tractor and being tested NOT ONLY to fly a helicopter, but ALSO being tested on the centrifugal forces exerted on the nuts and bolts holding the blades of the helicopter in place!

Syllabus content = 0.1%
Exam content =20%

(There must be a ratio here? Similar to cost gap?)

Is this fair?

If I didn’t do well in the Transfer Pricing question, then I’m prepared to accept the result.

But to be tested on what appears right now (to me) to be an esoteric syllabus area, and to make it 20% of the exam – well that doesn’t seem fair – to me at least.

[Darren]

Passed on 1st attempt 🙂

[Darren]

Hi,

Thanks for your reply.

The notes you referenced appear to apply to Main Pool and and Special Rate Pools and the application of WDA.

I am unclear regarding Non-Pool assets (Motors) and the application of small pools WDA.

If the value of a Non-Pool motor falls below £1,000 and the motor isn’t disposed of, therefore no balancing allowance, I wondered if the small pools WDA could be applied?

The notes, page 33 refer to Main Pool and Special Rate Pool only – am I to conclude that this therefore excludes the small pools WDA from Non-Pool motors?

Thanks.

[Darren]

Thanks for your help 🙂

[Darren]

Hi Triplll,

Yes it was like the practise questions.

I did section B questions first, then section A.

If I found a section A question looked like it would take too long, I flagged it and came back to it after I had answered the “easier” questions.

There was a question on Residual Income that I had to guess at.

I’m glad I watched the revision lecture here before the exam – that helped a lot.

[Darren]

Hi,

I sat the CBE Exam today (17th October 2018) and passed with 70%.

Thanks to Open Tuition for the lectures, the mock exam, the revision lectures and the exam technique advice.

🙂

[Darren]

Thanks for your reply.

I am watching the lectures, so far I’m at chapter 4 !

Thanks

[Darren]

Hi both,

mrjohnbain – I think that f6ali has answered my question.

f6ali – thanks.

It’s clear to me now.

Thanks for your help.

Darren

[Author]

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