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Read Mind of the marker – SBR

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Read Mind of the marker – SBR

  • This topic has 1 reply, 2 voices, and was last updated 1 year ago by Stephen Widberg.
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  • May 31, 2021 at 12:56 pm #622420
    chinedu123
    Member
    • Topics: 17
    • Replies: 34
    • ☆☆

    Sir,

    Looking at the mind of the marker and I’m stunned as the method he awards marks. He says mere explaining your calculations wouldn’t earn a mark. How do we then explain the calculation for example, goodwill and other instances. It’s quite confusing as writing too much or too little in other just to get a mark.

    Also, my fear is that, what if one doesn’t know a part to a question and still goes ahead to write something, will that candidate be awarded a pass for at least attempting rather than not writing?

    Lastly, when applying to the scenario, is increase and decrease of assets and the likes enough to get a pass?

    June 1, 2021 at 12:04 pm #622610
    Stephen Widberg
    Keymaster
    • Topics: 12
    • Replies: 2843
    • ☆☆☆☆☆

    1. In Q1 the accountant in the question will have made three or four errors – you need to explain why and how you have corrected those errors.

    2. If you write RELEVANT KNOWLEDGE you will get credit.

    3. Imagine you buy a brand a brand for cash. Saying:

    Asset up Cash down – no credit
    NCA up Cash down – no credit
    Intangible NCA up Cash down – credit because it is specific

    Hoping you have watched my exam debriefs as points like this are clearly explained there.

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