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There are two Technical Articles on the ACCA Global website.
Lord Parker CJ commented that it did not make “business sense” for advertisements to be offers, as the person making the advertisement may find himself in a situation where he would be contractually obliged to sell more goods than he actually owned.
Question 1, 2, 3, 5 were nice standard questions.
The point per question guide seemed extremely low for the mathematical side of the paper, especially compared to past papers (approx 43% plus what was available for workings for question 3).
There seemed to be a huge shift towards opinion style questions.
As for question 4, I wouldn’t be surprised if that was the lowest scoring question since this exam format started.
20 marks for budgets may have been a rounded question, specifically for rolling budgets and bonuses was tough, but only to focus on the problems/risks involved made it horrible. Even four marks for pointing out some benefits/advantages would have been nice.
It seemed like there were a few marks on this question for understanding exactly what they were telling you though… (well established mature business (should have been a mark or two for pointing out that a well set fixed budget would suffice) and some marks for anything mentioning the fact the accountant was only recently qualified and had a heavy work load?)
Time was a massive problem for me.
I’m normally very organised, and despite finishing question 1 quickly, I really struggled to stay ahead of schedule.
My poor arm!
