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Calculation workings

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA APM Exams › Calculation workings

  • This topic has 2 replies, 2 voices, and was last updated 1 week ago by crystal096.
Viewing 3 posts - 1 through 3 (of 3 total)
  • Author
    Posts
  • February 7, 2026 at 10:27 pm #724651
    crystal096
    Participant
    • Topics: 14
    • Replies: 23
    • ☆

    Hello again,

    My understanding is that calculations in the APM exam are intended to be relatively straightforward, as complex calculations are not the main focus of assessment.

    With that in mind, I would appreciate some clarification on the level of detail expected when presenting calculations in the spreadsheet. Specifically, how detailed do our workings need to be for examiners to award marks?

    For example, if I am calculating a final figure using inputs such as:

    number of tags attached per staff member

    number of staff

    total salary cost

    is it necessary to clearly label each step within the spreadsheet (e.g. separate cells to show the steps to reach an answer ), or is it acceptable to show the workings but assume the examiner can click into cells to see how the figure was derived?

    Just conscious that fully splitting out every step with headings could be quite time-consuming.

    Thank you

    February 8, 2026 at 7:13 am #724653
    Ken Garrett
    Keymaster
    • Topics: 10
    • Replies: 10640
    • ☆☆☆☆☆

    Many workings can be contained within the cell formulae. However, this also acts as a form of concealment from you which can lead to errors. It can also lead your to doing many calculations on the calculator and using the spreadsheet as little more than a wordprocessor.

    So, if to work out wage costs for 5 workers, each with the different hourly rates and different hours, at some point you have to type in hours x rate for each. Better to enter a row of five, then a row of hours, then a row for the wage amounts.. Little work is saved by effectively entering hours*rate five times.

    February 8, 2026 at 10:58 am #724655
    crystal096
    Participant
    • Topics: 14
    • Replies: 23
    • ☆

    thats fair enough, thank you for your response really appreciate it as always!

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    Posts
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  • The topic ‘Calculation workings’ is closed to new replies.

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