• 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 Results

Comments & Instant poll

Save 20% on ACCA & CIMA Books

Interactive BPP books for June 2026 exams, recommended by OpenTuition.
Get discount code >>

JUNE 12 P5

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA APM Exams › JUNE 12 P5

  • This topic has 3 replies, 3 voices, and was last updated 10 years ago by AvatarKen Garrett.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • August 26, 2015 at 4:41 am #268541
    Avatar310zcx
    Member
    • Topics: 52
    • Replies: 66
    • ☆☆

    HI SIR
    I have question for this paper at JUNE 12.
    1. IN Q1 part(ii), when calculate the EVA, use 262322-2662322*0.3, I understand this step, but I think it should also added the marketing cost 175800. The answer do not added that. In the question, there is a sentence stated that: ‘Marketing spending is for the short-term promotion of the offers only’. what does this sentence mean? is the reason why the marketing cost should be added?
    2 how to understand the quality of performance? I know the SIX sigma is used to improve the quality of performance. but I do not understand how to understand this term?
    thanks sir

    August 26, 2015 at 6:16 pm #268671
    AvatarKen Garrett
    Keymaster
    • Topics: 10
    • Replies: 10654
    • ☆☆☆☆☆

    If marketing is for short term promotin only it is treated a an expense.If it is to enhance the long-term standing of the business it is to be capitalised for EVA.

    For the other questin, they just want the company to perform better with higher quality such as more accurate invoices.

    September 3, 2015 at 8:06 pm #269736
    Avatarbawa alhassan
    Member
    • Topics: 1
    • Replies: 4
    • ☆

    is it acceptable for one to answer say sub question d before b or c without leaving space after answering a

    September 4, 2015 at 4:11 pm #269847
    AvatarKen Garrett
    Keymaster
    • Topics: 10
    • Replies: 10654
    • ☆☆☆☆☆

    Yes – but label the parts very clearly.

  • Author
    Posts
Viewing 4 posts - 1 through 4 (of 4 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

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

  • Mellytac on Sales Mix Variance – Variance analysis – ACCA Performance Management (PM)
  • newspring.kr on Group SFP – Example (PUPs) – ACCA Financial Reporting (FR)
  • mrjonbain on Conceptual Framework – ACCA SBR lecture
  • MUNIRAKHOWAJA on Conceptual Framework – ACCA SBR lecture
  • mrjonbain on Sources of data – ACCA Management Accounting (MA)

Copyright © 2026 · Contact · Advertising · OpenLicense · About · Sitemap · Privacy Policy · Cookie settings · Comments · Log in