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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Mark deduction in SBR
Hi,
Will marks be deducted when writing incorrect adjustment in calculating the consolidated statement of cash flow for SBR? e.g. wrongly put an irrelevant item during the adjustment.
Many thanks
Unlikely to lose marks unless you copy down every single adjustment knowing that some might be correct.
I once saw and exam script where the candidate said you should debit and credit cash (knowing that one must be right) – so that would be over the top! 🙂