• 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

September 2025 ACCA Exam results

Post comments & Instant poll

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for December 2025 exams.
Get your discount code >>

Future rate to calcualte no of contract (MJ21)

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AFM Exams › Future rate to calcualte no of contract (MJ21)

  • This topic has 1 reply, 2 voices, and was last updated 1 year ago by John Moffat.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • November 19, 2023 at 2:50 am #695088
    phuongmore
    Participant
    • Topics: 131
    • Replies: 128
    • ☆☆☆

    In MJ21, Q3, the examiner use rate 0.2374 to calculate the number of contract, but as your lecture , I understand that rate 0.2378 should be used.
    Please help me to explain what rate should be used ? Although the result for 2 ways is the same due to rounding, I still would like to know what rate is correct.

    Thank you.

    November 19, 2023 at 8:37 am #695098
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54762
    • ☆☆☆☆☆

    There is a logic behind using both of them and so the examiner always allows either.

  • 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

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 2025 Exams

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

  • M.Kagi on MA Chapter 1 Questions Accounting for Management
  • HarryB on Throughput accounting – ACCA Performance Management (PM)
  • babysnow88 on Revenue Recognition Specifics – ACCA SBR
  • belz92 on MA Chapter 4 Questions Cost Classification and Behaviour
  • StudyWithAqeel on MA Chapter 5 Questions Ordering and Accounting for Inventory

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in