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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › “own figure” policy in section C written sections.
ACCA markers operate a policy of “own figure”, essentially meaning that if you use your own figure in a calculation and the calculation is correct you will get full marks for that calculation regardless of whether your own figure was incorrect.
Does this also apply to the written parts in section C? For example in the Financial Reporting exam there is always a written section on ratio interpretation. If you incorrectly calculated the ratios but made written points based on those ratios that would have been valid if the ratios were correct, would you still get marks for them?
Hi,
Yes, if you calculate the ratios incorrectly but still make valid points based on your calculations then you would receive the credit. It would be a bit harsh to penalise a student twice.
Thanks
Thanks Chris. Your FR lectures have been invaluable by the way!
Glad they’re proving useful and hope they get you through the exam. Good luck!
