• 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

Comments & Instant poll

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for June 2026 exams.
Get your discount code >>

net profit calculated after include other income, should i exclude other income?

Forums › OBU Forums › net profit calculated after include other income, should i exclude other income?

  • This topic has 2 replies, 3 voices, and was last updated 8 years ago by Vanda.
Viewing 3 posts - 1 through 3 (of 3 total)
  • Author
    Posts
  • April 23, 2017 at 12:49 pm #383185
    qq419850428
    Participant
    • Topics: 3
    • Replies: 18
    • ☆

    net profit calculated after include other income, should i exclude other income?

    The company financial statement draw the net profit of the company, including the other income in the calculation.

    for comparing of the net profit margin, should i exclude the other income or just run with it

    April 25, 2017 at 7:38 am #383602
    trephena
    Moderator
    • Topics: 23
    • Replies: 2623
    • ☆☆☆☆☆

    It may be more appropriate if there is significant other income to put the emphasis on operating profit. This is because in reality you are trying to compare the main business operations of the two companies and explaining those in your report (via the factors from the SWOT and PEST) However you could then go on and show how the company also benefits from other income (if material) and how this contributes to the overall profit.

    April 27, 2017 at 9:25 pm #384165
    Vanda
    Participant
    • Topics: 1
    • Replies: 6
    • ☆

    Hi,

    I think you should find out what is the nature of that other income. If you can find a reasoning why it should (on not) belong to a certain group, you should include(or exclude) it to that group.

    But I would explain why I did in that way and what are the drawback of that approach.

  • Author
    Posts
Viewing 3 posts - 1 through 3 (of 3 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

Kaplan ACCA Free Trial

Donate
If you have benefited from our materials, please donate

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

  • LiliaDvornikova on Statement of cash flows – Example 1 (revision) – ACCA Financial Reporting (FR)
  • BurtBikkie on Professional Ethics – ACCA Audit and Assurance (AA)
  • Lameesmazrooe on ACCA BT Chapter 4 – Organisational culture – Questions
  • John Moffat on Introduction to Financial Accounting – ACCA Financial Accounting (FA) lectures
  • Abdinur on FA Chapter 22 Questions Group Accounts The Consolidated Statement of Financial Position (1)

Copyright © 2026 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in