• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • FIA Forums
  • CIMA Forums
  • OBU Forums
  • Qualified Members forum
  • Buy/Sell Books
  • All Forums
  • Latest Topics

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for June 2026 exams.
Get your discount code >>

Chapter 4 Example 1

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › Chapter 4 Example 1

  • This topic has 1 reply, 2 voices, and was last updated 9 years ago by MikeLittle.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • August 30, 2016 at 10:00 am #336200
    Chloe
    Member
    • Topics: 95
    • Replies: 243
    • ☆☆☆

    Hi Mike

    In example 1, may I know why there is no adjustment for the cost attributable to the closure $5000 (admin expenses) and the gain of $7000? Surely the gain is offsetting and this is not supposed to be done?

    There is no lecture for this and I have read the answer from the notes which just gives you the numbers.

    Thanks

    August 30, 2016 at 11:41 am #336220
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23368
    • ☆☆☆☆☆

    Both the $5,000 costs and the $7,000 gain are netted off against administrative expenses and accounted for within the pre-discontinuance figure of $70,000 and the administrative expenses specifically related to the discontinuance of $10,000

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE Exams – Instant Poll

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • aesya on FA Chapter 10 Questions Books of Prime Entry
  • Emelyn on Conceptual Framework – ACCA SBR lecture
  • John Moffat on Discounted cash flow techniques (part 1) – ACCA (AFM) lectures
  • lokeshdh00 on Discounted cash flow techniques (part 1) – ACCA (AFM) lectures
  • yuanbao on The nature and structure of organisations – ACCA Paper BT

Copyright © 2026 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in