• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • CIMA Forums
  • Ask CIMA Tutor
  • FIA
  • OBU
  • Buy/Sell Books
  • All Forums
  • Latest Topics

June 2025 ACCA Exam Results

Comments & Instant poll >>

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for June 2025 exams.
Get your discount code >>

Jack

Profile picture of Jack
Active 10 years ago
  • Topics: 1
  • Replies: 2
  • ☆
  • Profile
  • Forums
  • Topics Started
  • Replies Created
  • Engagements

Forum Replies Created

Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • April 2, 2014 at 11:37 pm #164084
    mysteryJack
    Member
    • Topics: 1
    • Replies: 2
    • ☆

    Our inventory has increased:

    Absorption Costing: Inventory increased by $8400

    Marginal Costing: Inventory increased by $4800

    Difference: $3600

    This $3600, is the fixed overhead that has been absorbed into the inventory under Absorption Costing. This will also be the difference in profits between the two costing methods.

    When we use absorption costing, some of the fixed costs for the period are held within the inventory that has been created which reduces the cost of sales and gives us a higher profit.

    Absorption Costing Profit is 45000 – 3600 = $41,400 (A)

    Increased inventory – > absorption costing profits > marginal costing profits
    Decreased Inventory -> marginal costing profits > absorption costing profits

    February 4, 2014 at 10:20 pm #155124
    mysteryJack
    Member
    • Topics: 1
    • Replies: 2
    • ☆

    I think it is

    B – Regressive.

    The tax hits poorer households proportionally more, as their income rises they probably don’t use much more heating and so pay less tax relative to their income.

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)

Primary Sidebar

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE 2025 Exams

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • AdityaSairam on Overcapitalisation and Overtrading – ACCA Financial Management (FM)
  • verweijlisa on Financial performance – Example 2 – ACCA Financial Reporting (FR)
  • John Moffat on Linear Programming – Spare capacity and Shadow prices – ACCA Performance Management (PM)
  • John Moffat on The Statement of Financial Position and Income Statement (part d)
  • Salexy on Linear Programming – Spare capacity and Shadow prices – ACCA Performance Management (PM)

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in