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Hi Mike,
I noticed that the ACCA mark schemes have no marks for calculating subtotals on the CSOFP and consolidated income statements. Therefore if I missed out all the subtotals would I lose any marks? I guess it would save me 5-10 minutes which is about how much time I seem to be short of!
Thanks,
Dan
Then miss them off! Personally, I couldn’t bring myself to leave adding them up – but I’m a compulsive “adder”. Adding tells you whether you have an answer balanced – so what? – and just how much the out-of-balance is. Only after quantification can you begin to think about how / where that difference has come from – and it MAY be simply one figure missed off in your answer.
BUT, if you haven’t completed the question in 45 minutes, you can’t go looking for figures to make your answer balance!
So, agreed, don’t add up. As you say, there are no marks for being able to push the correct buttons on a calculator – and thank Heavens for that. The mere idea of that would cast doubt on the credibility of the ACCA and the integrity of the qualification
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