Own Figure Rule

Probably that if you arrive at an incorrect figure earlier in your workings, you will have lost the mark for making the mistake that led to that incorrect figure

But why should you be penalised again when you have to use that figure for a later working

One mistake = 1 mark lost

You shouldn’t be penalised twice for just one error

Imagine having to calculate earnings per share after you have calculated the profit for the year after tax

And you have arrived at the wrong figure for profit after tax

By using that same wrong figure, your eps calculation will be incorrect even though all the principles that you have followed in the eps calculation are correct

So you could still achieve full marks in the eps section even though your answer is wrong

OK?