• 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

Save 20% on ACCA & CIMA Books

Interactive BPP books for June 2026 exams, recommended by OpenTuition.
Get discount code >>

Past Year 2011 Dec Q1

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AFM Exams › Past Year 2011 Dec Q1

  • This topic has 1 reply, 2 voices, and was last updated 12 years ago by AvatarJohn Moffat.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • October 27, 2013 at 9:18 am #143827
    Avatarlaengjei
    Member
    • Topics: 24
    • Replies: 19
    • ☆

    Hi,

    With regard to the Past Year 2011 Dec Q1, the sample answer provided by ACCA, the working no.7:

    Is the total cash flows supposedly equals to Opportunity cost + Additional contribution?

    Yr 1: (560) + 34 = (526)
    Yr 2: (448) +63 = (385)
    Yr 3: (358) + 140 = (218), however the sample answer is (277)
    Yr 4: (287) + 184 = (103), however the sample answer is (240)

    Could you kindly explain?

    October 28, 2013 at 6:33 pm #143978
    AvatarJohn Moffat
    Keymaster
    • Topics: 57
    • Replies: 54846
    • ☆☆☆☆☆

    You have forgotten the additional tax (in the first line of the workings 7)

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

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

  • melucina15 on Organisational culture – ACCA Paper BT
  • harsh9 on Regulatory framework – ACCA Financial Reporting (FR)
  • LiliaDvornikova on ACCA TX-UK FA2025 Chapter 20 Trading and other losses – Companies
  • Zidanda on The valuation of debt finance, and duration (part 1) – ACCA (AFM) lectures
  • Davud on FA Chapter 21 Questions IAS 38 – Intangible Assets: Goodwill, Research and Development

Copyright © 2026 · Contact · Advertising · OpenLicense · About · Sitemap · Privacy Policy · Cookie settings · Comments · Log in