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Mock exams for the March Session are available NOW.
See https://www.accaglobal.com/gb/en/student/exam-entry-and-administration/prepare-for-exams/InSession-exam-countdown-emails/mock-exam-event.html for links and details
a) For the proposed investment in the new stores, calculate the following:
(i) Net present value; (5 marks)
(ii) Internal rate of return; (2 marks)
(iii) Payback period; and (1 mark)
(iv) Return on capital employed (accounting rate of return) based on the average investment. (2 marks)
In relation to the March 2025 Mock in question 31 for NPV, they have included capital allowances of 16.5m for years 2-5 why is this please and what is the calculation ?
Please can you explain why they have added back 16.5 for years 1-5, there is 25% straight line depreciation, on a 330 m investment
Please READ my post/reply. See here https://www.accaglobal.com/gb/en/student/exam-entry-and-administration/prepare-for-exams/InSession-exam-countdown-emails/mock-exam-event.html where it says that debriefs will be available on Friday.
Are you able to help please or another tutor?, i will not be able to ask them during the debrief the questions
Also for question 33 for the cash flow forecast question, it states:
Purchases are on two months’ credit. Purchases are made one month in advance of sales, the average margin achieved is 60%. Fixed costs are paid in the month in which they are incurred. 80% of labour costs, are paid in the month, while the remaining 20% are paid after one month.
Why does it repeat the first line but only starting in September,
Purchases June July August September October November December
1 month in advance 900.0 1,360.0 1,160.0 1,320.0 1,120.0 1,240.0 –
2 months in advance 900.0 1,360.0 1,160.0 1,320.0 1,120.0please can you explain why for the 2months line it is 900 starting in August then 1360 etc
If after you have watched the debrief there are any questions you still need answering, you may ask on the ask the tutor forum.
Can you help now please, if Purchases are on two months’ credit, then in November wouldnt the amoutn due be for the September and October ? rather than october/november ?
Consider, for example, June sales are 3000. Purcahses are 40% of sales and made one month in advance – i.e. 1200 purchases in May will be paid in July.
July sales 2250 means June purchases 900 paid in Aug …
August sales 3400 means July purchases 1360 paid in Sept …
Now PLEASE wait for the debrief – such points will be explained. The relevant forum will then be https://opentuition.com/forum/ask-acca-tutor-forums/ask-the-tutor-acca-financial-management-fm-exams – this is a GENERAL forum for questions that are not exam specific.
Sales June July August September October
Credit Sales (Pay in 1 month) 1,200.0 900.0 1,360.0 1,160.0
Credit Sales (Pay in 2 months) 1,500.0 1,125.0 1,700.0
Credit Sales (Pay in 3 months) 300.0 225.0Purchases
1 month in advance 900.0 1,360.0 1,160.0 1,320.0 1,120.0
2 months in advance 900.0 1,360.0 1,160.0The firsr line for purchases i understand as it takes 40% of the followingg moths sales amount – so 40% of 2250 which is sales in July is the purchases is how we get to the number in june for purchases which is 900, then 1360 etc.
However for the 2months purchases line it starts with 900 beginning in August, then 1360 in Spetember, then 1160 in October, what is the calculation to this exactly ? These are then the only numbers taken down in the cash flow forecast below in the ACCA answer. Please clarify and explain.
The ACCA Pre-March 2025 Mock Exams are available now! I’m excited to use this material as it’s incredibly helpful for my preparation.
In question 28 – calculating the new value of an item within the CGU. Why are current assets not included when weighting out the 100 loss?
@lewilaptoper – this post promotes the availability of the mock exams – if you have watched ACCA’s debrief and your question is not answered, please ask on the RELEVANT tutor forum.
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