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I don’t even know what happened, the mocks and practice questions!!! did not reflect the true nature of exam.
the questions that have appeared in section B were: Make or buy with limiting factory, ABC, Life cycle. in section c there was a hard question value for money and Mix and yield. what have you seen guys? it was hard exam
Found the exam hard & ran out of time. Felt like the majority of the questions were learning curve, variances and ABC.
Did anyone get questions about the key factor analysis (i think..) in section B. You had to put the order of the 3 products for the first question
I didnt know how to do it, did you? I got the order as the order it was already in which was just wrong as the next question it asked for how many units to buy externally and i just put 0 haha
Quite challenging and ran out of time.
My section c questions were efficiency and rate variance. Apply the learning curve and then efficiency for planning and operational.
The second question was a full 20 marks ‘assess the performance’
I completely ran out of time and then panicked!
There was a question for limiting factor with the three products (yoghurt? Natural luxury and fruity) Did you have to include the fixed costs as it said the costs relate directly to the three products?!
Omg i got all these questions too. Assess the performance of the veterinary services or something? Did you know how to do the learning curve planning and operational question?
Yeah I think so.. I applied the learning rate and then revised the budget for planning as it was out of the production managers control
But did so badly on the pets 4 all question – just want blank.
Did you include the fixed costs for the contribution on the yoghurt one?
It has always been like that for past 2 sessions
“September and December 2021” and much of the questions have alot of information for a candidate to analyseyes, what did you answer for question on printer in Sec A. I know it is on breakeven but did not understand the question properly on what was required exactly.
I think so.. i dont really know what i did tbh. But the order that the question asked you to drag the yoghurts into order 1st 2nd and 3rd, that was literally my order that i calculated in so i must of done something wrong
Hello. I also got question about Yoghurt in B and pets4all in C. If you want revise exam text me your whatsapp number
I found it OK. Section B, I had ABC and a Cost/Profit Graph and a Rolling budget question.
Section C I had a Pay off table and Maxi tables, and then a balance scorecard….
Nothing at all on linear programming, straight line, MR/MC, Make or Buy, relevant costing, or throughput. One or two section A questions on this but not much. Which unfortunately was where I spent most of my revision mastering.
I spent most the time learning the more challenging areas, but not so much on pay off tables and balance scorecards for 40 marks. Nothing on variances either, except a 2 mark question.
It seems some people had an all numbers exam and others pretty much none!
I was begging for a 20 mark question on “assess the performance” to come up….unfortunately it didnt for me…. hopefully we did better than we think we did…
I also read every ACCA technical article on the website, except the balance s/c article…..which now I regret.
Had the learning rate with labour variances for section C with the access the performance for Pets4All (20 marks) – could’ve wrote more but think I did enough for atleast 15/20 on that one
Section B was Limited factor (I’m hoping it was Throughput method), Absorption rate (they had some cost centres as batch numbers and others as units to trick you) and the last I’m sure was a learning rate section about building houses
Section A was a mix of lot more theory, but was decent all around
P.S. Shoutout to the guys who sat the exam at 6pm with me since we had to be redirected to a different centre cause of a “powercut” even though the power was working just fine O.o
I had 3 Es for the Novaland Universities and then mix and yield variances for section C.
section A l found tricky and very theory based as opposed to calculations.
Section B was as an absolute disaster, I didn’t leave myself enough time to think through it and panicked. I had learning rates for the some company building houses, environmental life cycle costing, can’t remember the other part.
Hi Zak,
I was at the venue but due to personal reasons couldn’t stay till 6pm.
Just wonder if most of the people stayed till so late 🙁 ..@brushydragon I had the same exam questions as you. and ive also spend most of my time revising everything else but this..btw How did u calculate the rolling budgets? I wasnt sure about the labour figure with that adverse variance. And what was your margin of safety and the selling price for the contribution graph?
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