Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › Acca marking
- This topic has 3 replies, 2 voices, and was last updated 8 years ago by MikeLittle.
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- December 3, 2015 at 10:02 pm #287364
Hello Sir,
Is there any mark for adding??For example,in statement of comprehensive income if we add revenue and cos we get gross profit..So is there any mark in adding the both and writing in the space of gross profit.Or,at the end Profit after tax assuming a figure and writing is that enough??
December 3, 2015 at 11:50 pm #287376No marks for adding. None! Zero! Zilch! Nothing at all!
This is an exam to test your understanding. It is NOT an exam to test your dexterity on a calculator
Personally, I would add it up, but that’s only because I’m a compulsive adder
December 4, 2015 at 3:44 pm #287581Hello sir,
If the company is operating under operating leases and these were treated as finance leases how will Roce decrease and gearing can increase???
December 4, 2015 at 5:37 pm #287614What has this got to do with “ACCA marking”?
Because profits will be increased (operating lease payments likely greater than the interest plus depreciation on a finance lease) and capital employed remain the same because no assets and no liabilities
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