For Section C – fianancial analysis questions, imagine that the requirement was to make some adjustments to PL, then calculate Ratios, and then analyzes. What will be awarded if a candidate adjusted the PL incorrectly, which made ratios incorrectly (although the formular was correct) and then wrong answers for the financial analysis (although the analysis based on the wrong ratios was correct)?
There won’t be that many adjustments to be made, so you can use most of the given figures in the question to calculate the ratios.
Where an adjustment is required that impacts the ratio then there will be continuity marks available if you get the adjustment wrong but the ratio correct using your figures.
Likewise with the anysis itself where you get marks based on what you have calculated.