[shelbywinter]

Last part of CVP question was the weighted average C/S ratio of the whole group – treehouse accommodation and yoga course.

[shelbywinter]

I don’t remember exactly but I know bed was loss making due to the intercompany costs of the mattresses from mattress division

[shelbywinter]

I got the same as you Mohamed. I found it tough

[shelbywinter]

Did anyone have a question on what earnings NIC is calculated on? Did you include the food vouchers benefit?

[shelbywinter]

Do people get given different exams? My FR exam was not like george9710 mentioned.

Section c

1.
A) Single entity P+L
B) Extracts of cash flows. Financing and investing
C) statement of changes in equity

2.

A) redraft P+L to remove subsidiary
B) calculate ratios using the above answer. Operating profit/gross profit/inventory days
C) comment on performance and liquidity of Beech Co

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