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Hi Team,
I am self-studying and would appreciate some insight on the following question (linked here for reference: https://www.acowtancy.com/exams/acca-apm/cbe-question/feb-2025-genuine-1ii-t-5?fsid=d4b4552a0851583fbabf550115efd10ab15b7d63).
When preparing the evaluation and analysing Appendix 1, is it necessary to perform all of the calculations shown in the mark scheme during the write-up?
Specifically, the model answer frequently refers to percentage changes between 2004 and 2005. Given time constraints in the exam, would it be acceptable to rely on absolute numbers instead, or to calculate only a limited number of percentage changes?
For example, rather than stating:
“The trend in causes of crime is clearly upwards, with an increase of 2% each year over the last two years, which may reflect falling numbers of police officers in DP.”
Could it be acceptable to say:
“The number of crimes reported has risen year on year since 2003 (increasing by 10,385 from 2024 to 2025), which may be due to a lower number of police officers.”
In other words, would highlighting general trends supported by occasional calculations be sufficient?
Thank you in advance.
In general, % increase/decrease is more meaningful than absolute numbers. In fact, the use of absolutes is often used to mislead. However, if you are under time pressure you can still make valid points using absolute numbers. For example, it would be valid to say that the there might be significance if number of incidents has risen by 50 if the starting point was 200, but not if it was 10,000.
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