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Hi Mike,
Perhaps a silly question..but are all your “short” versions of items accepted by the examiner? have never quite had the courage to use things like INCA, TNCA..instead writing a bit more eg. Intang Non Cur Assets to use an example.
Specifically in the Statement of Cashflow..ok SOCF! , your headings are very brief, and I’m all for saving even more time:)
Can you comment please?
Kind regards
AntonIt does not appear to have prevented the large proportion of my students from passing ACCA exams in the last 20+ years!
Thanks Mike, I don’t doubt a large proportion of your students pass the exams, your track record is not in question, as most of the “thank you’s” on this site will attest.
I just don’t want to assume that they use those abbreviations in the actual exam, presumably you don’t ever actually see their answer papers? It is also entirely possible that I might have missed one sentence in your many lectures where you say something like..Use these at your own risk:)
Anyway, I will add to the chorus and say your teaching is invaluable and if I ever find myself in that particular part of the world..you never know!..I will have to buy you a beer..or better yet..a single malt!
Anton
Now you’re really talking when single malts come into the conversation!
In anticipation of receiving a shot of the amber liquid, let me repeat something which I first introduce at F7. The first Statement of Financial Position which I do at F7 I use the abbreviations, talk over them as I write, and then specifically say that that is exactly as my answer would appear in an exam – I would not waste time writing out “proper” headings nor “Intangible non-current assets” – there are no marks for “proper” headings.
In fact, there are no marks as such for presentation. However, if you can present your answer in a “pretty” way ( well organised, structured, clear and legible ) that alone will make the markers’ job easier and they will more easily be able to identify where you have gone right ( and where you have gone wrong! ). Where you are right, you’ll get the credit. Where you are wrong, at least the marker can see easily what mistake you have made and will then follow through the rest of your answer taking that one ( hopefully not more ) mistake into account
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