• 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

20% off ACCA & CIMA Books

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

Return on capital employed

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AFM Exams › Return on capital employed

  • This topic has 1 reply, 2 voices, and was last updated 10 years ago by John Moffat.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • July 18, 2015 at 8:03 pm #261078
    SOUD SAEED
    Participant
    • Topics: 28
    • Replies: 27
    • ☆☆

    Hello Mr Moffat,

    In inorder to calculate return on capital employed, earning before tax and interest has to be calculated first. Suppose in the income statement, there are 2 elements,

    1) Finance cost- (interest on loans and other finance cost)
    2) Finance income- (interest on deposits and related parties)

    Should minus back the finance income from the earning before tax and interest?

    July 19, 2015 at 8:47 am #261088
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54726
    • ☆☆☆☆☆

    You should use the operating income – so you would remove the finance income

  • 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

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

  • priyagolani14 on FA Chapter 4 Questions Accruals and Prepayments
  • John Moffat on FA Chapter 5 Questions IAS 37 – Provisions, Contingent Liabilities and Contingent Assets
  • John Moffat on Business Documentation – ACCA Financial Accounting (FA) lectures
  • JocelynChen on Goodwill, NCI and group retained earnings – ACCA (SBR) lectures
  • ParthivP on FA Chapter 5 Questions IAS 37 – Provisions, Contingent Liabilities and Contingent Assets

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