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In the ACCA Taxation exam, Section C includes constructed response questions, where marks are awarded based on both calculations and explanations. If a marking scheme allocates, for example, 4 marks for calculating employment income, how are these marks distributed? Specifically, if a candidate correctly applies the principles for most elements but makes an error in one of the figure, will they still receive marks for the correctly calculated figures, or will they lose all marks for that part of the calculation
Here’s what the ai on this replied to your questions-” In the ACCA Taxation exam, particularly in Section C, marks are awarded for both the process and the final answer. If a candidate correctly applies the principles for most elements of a calculation but makes an error in one of the figures, they may still receive marks for the correctly calculated figures, provided they have shown their workings clearly. The examiner can award follow-through marks for the method applied, even if there are mistakes in the final answer. Therefore, it is crucial to demonstrate all workings to allow the examiner to assess the candidate’s understanding and grant partial credit where applicable.”
I think as a general principle in ACCA marking if an incorrectly calculated figure is input into a further calculation, that incorrectly calculated figure would be accepted as “correct” for the further calculation to avoid penalising a candidate twice.
See the following for confirmation-
https://opentuition.com/topic/errors-carried-forward-marks-2/
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