• 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
  • CIMA Forums
  • Ask CIMA Tutor
  • FIA
  • OBU
  • Buy/Sell Books
  • All Forums
  • Latest Topics

June 2025 ACCA Exams

How was your exam? Comments & Instant poll >>

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for September 2025 exams.
Get your discount code >>

Ratio Calculation`

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBL Exams › Ratio Calculation`

  • This topic has 3 replies, 2 voices, and was last updated 9 years ago by Ken Garrett.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • March 5, 2016 at 6:29 am #303516
    Milan
    Member
    • Topics: 5
    • Replies: 7
    • ☆

    Hello Sir,

    Could you please explain sir, how do we calculate Return on capital Employed ( RoCe ) and interest cover ratio when doing financial analysis in many scenarios. For interest cover ration, interest is not mentioned in many questions.

    Thanks

    March 5, 2016 at 11:02 am #303572
    Ken Garrett
    Keymaster
    • Topics: 10
    • Replies: 10591
    • ☆☆☆☆☆

    ROCE = Profit before tax and interest/CE

    CE = Share capital + reserves + long term loans

    If interest isn’t given in a question you can’t calculate interest cover.

    March 6, 2016 at 6:32 am #303728
    Milan
    Member
    • Topics: 5
    • Replies: 7
    • ☆

    Thank you very much..
    Is retained earnings same as reserves and long term borrowings as long term loans

    However there are certain questions where Interest is not mentioned but yet interest cover ratio has been calculated.
    for example in June 2012 question Hammond Shoes

    March 6, 2016 at 9:13 am #303779
    Ken Garrett
    Keymaster
    • Topics: 10
    • Replies: 10591
    • ☆☆☆☆☆

    Your first point is correct.

    Interest= finance costs.

  • Author
    Posts
Viewing 4 posts - 1 through 4 (of 4 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

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 2025 Exams

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

  • poojam on Objective of financial reporting – ACCA Financial Reporting (FR)
  • mm3677 on IAS 16 Accounting for a revaluation – CIMA F1 Financial Reporting
  • Anastesia123 on MA Chapter 1 Questions Accounting for Management
  • John Moffat on MA Chapter 26 Questions Variance Analysis
  • acowtant on Changes in group structure – examples – ACCA SBR lectures

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in