• 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

March 2026 ACCA Exams

Comments & Instant poll

20% off ACCA & CIMA Books

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

decimal points & pro-forma of income tax computation

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA TX-UK Exams › decimal points & pro-forma of income tax computation

  • This topic has 1 reply, 2 voices, and was last updated 6 years ago by Tax Tutor.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • June 5, 2019 at 8:14 pm #519231
    kingkongsajang
    Member
    • Topics: 95
    • Replies: 75
    • ☆☆

    1. if I get a tax liability of £1282.5 (so a decimal number) do I round it up or down? because the kaplan book rounded it down and I wanted to know if there is like a rule outside of maths.

    2. the kaplan textbook has total colume first (from left to right) followed by non-savings income, savings income and dividends income. It also writes basic rate or higher rate when doing the tax calculations – is this the standard format in the exam such that exam questions may require you to drag or fill in using this format, or can I use the one you suggested (which I much prefer)?

    Thank you.

    June 7, 2019 at 4:19 am #519478
    Tax Tutor
    Member
    • Topics: 2
    • Replies: 3965
    • ☆☆☆☆☆

    Rounding will not make a difference but it is clearly acceptable to do what Kaplan show.
    You can use whatever format that you choose as both are correct – as regards what an individual objective testing question may ask you to do well that is down to the examiner – you should be capable of using either format if required

  • 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

Kaplan ACCA Free Trial

Donate
If you have benefited from our materials, please donate

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

  • John Moffat on Foreign exchange risk management (1) Part 1 – ACCA (AFM) lectures
  • loserian on Foreign exchange risk management (1) Part 1 – ACCA (AFM) lectures
  • Sakura0817 on ACCA BT Chapter 4 – Organisational culture – Questions
  • DolapoO.J on Relevant Cash Flows for DCF Relevant Costs (example 1) – ACCA Financial Management (FM)
  • John Moffat on Financial management objectives – ACCA Financial Management (FM)

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