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Very time consuming paper. For the first time ever I have run out of time. Gutted about the whole exam. I have study so hard about models and RI and ROI etc and
all calcs were done, which I thought was unfair (easy marks) compared to the last few exams where students had a chance to show off.
Anyway, good luck to everyone.just about for me 50%. But because I thought I have failed I am happy happy happy for this:-)
really upset this exam. I have spent hours and hours of studying for this one. It was not 50:50 exam. It looked to me more like 70:30 – too much theroie!! Really gutted.
Hi,
in the real world ex rates are quoted as a range, e.g 1.9854 +/- 0.0003.
This can be interpreted as 1.9851 to 1.9857.
The correct rate depends on upon wheter you are translating a cost (1.9851) or revenue (1.9857)
Hope this helps 🙂The answer is correct. The investment is held @ FV @ 1/10/X6
But it has got FV of $9000 @ 30/09/X7!
You have to use this FV for your SOFP and the gain of $2500 goes to retained earning calculation.If the donation is under Gift Aid Scheme – this should extend the basic rate band.
If the individual donates under payroll scheme, this must be deducted from the total empl. income.If the donation is under Gift Aid Scheme – this should extend the basic rate band.
If the individual donates under payroll scheme, this must be deducted from the total empl. income.Ignore my answer. It is sooooo wrong:-) I checked last night at home.
There is actually nice explanation in the past paree answerRE for Goodwill in Salva:
RE as per question 152 000
post acq. profit 10 500 (6/12×21000) P bought S on 01/04/09 – 6 months period
UPR 1000 (5000in stock x 20%)
163 500 that is how I calculated it 🙂With re the replacement of the kitchen – I think this is allowed in this example, as the new replacement is the similar standard.(not allowed if the replacement is for a kitchen of a higher standard)
W+T will be also allowed regardless the replacement.
But no idea about redecoration. I would do the same mistake as you here:-) I would claim W+T but not redecoration. Hmmm have to have find out.Send me your e-mail and I will try to explain in a bit different way than in the book 🙂
However, you need to learn the layout as this helps a lot.
my e-mail is:
jana.vesela@switchcomms.co.uk
Do not hesitate to contact me and I will try my best:-)We have been told by ACCA that it is very unlikely this year that you have to draw the whole graph. If there will be a question re this the graph will be there:-)
However Kesha is correct.Use the original contribution line and move the ruler outside. The last point you hit by moving your ruler within the feasible region is the optimal point.Hi Hann,
this is because of the optimal production. The optimal point is B (you are given this in the question)Point B is both constraints: Tailors time and FAbric.
You have to find out what the optimal production at this point is:
7W+5L=3500
2W+2L=1200you have to get rid off either W or L. I will choose W and therefore I will times each by the appropriate number:
7W+5L=3500/x2
2W+2L=1200/x714W+10L=7000
14W+14L=8400
4L=1400
L=350Now take the L (350) and use it in the equat. 2W+2L=1200
2W+ 2(350)=1200
2W+700=1200
2W=500
L=250Hope this will help. Any problems just ask 🙂
Sorry the total current income is:
600 000 000 (not 660 as above)
440 000 000
= 1 040 000 000Hi Agatka,
To calculate income forgone, you have to first calculate the current income, which will give you the figure of: 1 040 000 000
Current revenue: (1m custemers x 1000 transactions x $0.60 = 600m
add
Interest receivable by bank on negative balances (1m customers x 55% = 550 000 customers with neg. bank bal. x (-$4000 aver.bal)x 20% = 440mTotal current income:
660 000 000
440 000 000
_____________1,040,000,000
I hope this help 🙂