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In the ‘old world’ we answered in booklets and showed our working, in order to gain marks even if we wrote a wrong answer in the booklet. In the ‘new world’ we sit exams on a computer, using a mix of spreadsheet and word document to answer the questions.
Will the marker see the formula we use in the spreadsheet, and give points for the use of the correct formula, or will they only see the answer and need to have the workings shown separately?
In some situations it is easier to simply do the calculations on a calculator and then type in the answer, rather than using the spreadsheet to work out the answer, particularly when there are quite complicated formula to work through.
Also, what is best practice for laying out formula in the exam? When hand writing I would always start my workings by writing out the formula and listing out the different elements, before actually plugging in the numbers and doing the calculation. When using spreadsheet or word processor, it’s not as simple to lay out the formula in the same way. There isn’t time in the exam to waste on formatting and layout to ‘look’ right. But I’m concerned that if I don’t show the starting formula correctly and show that I know what each element of the formula is, if I make a mistake somewhere, there will be nothing for the examiner to mark as I’d be unable to show that I do understand the correct process etc. Even just finding the right symbol takes so much more time on the computer compared to writing by hand.
Maybe I’m just showing my age, this is my last exam and I wish I’d been able to finish before the move to computer based exams. Your help with navigating this is much appreciated.
The marker is able to see what formulae you have used in the spreadsheet and so there is not need to type them out separately as well.
Have you read the last chapter in our free lecture notes which gives links to all of the useful information on the ACCA website?
Thanks John, really appreciate your response. I’ve not got that far yet, I’ll have a look ahead and see what you’ve put up.
Also, just to say thanks for all your help over the years I’ve been studying. While I’m very lucky that my employer has paid for Kaplan or BPP tuition, I can honestly say there are some exams I’ve only passed thanks to your lectures, which have explained what’s needed in a way I can understand and remember. I think AFM will be one of them!
I used to think that in gaining qualification I’d learn how to be a good accountant. Now I feel it’s more like my drivers licence. First learn how to pass the exam and then learn the rest later!
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