ACCA December Exams

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Rounding

This topic has 1 reply, 2 voices, and was last updated 3 years ago by Kim Smith.

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December 10, 2021 at 4:44 pm #643742
uzzy0121
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I sat the December 2021 paper and realised when I was rounding for ratios I rounded to 1 decimal place.
Does ACCA have a requirement when it comes to rounding? Should it be to 1 or 2 decimal places? And if I don’t meet this, will the examiner still mark in favour if I am just 1 decimal point off the correct figure?
For example if I put 13.1 instead of 13.08 (from 13.082) would this still be marked as correct as the difference is only via rounding?
December 10, 2021 at 5:58 pm #643773
Kim Smith
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You could probably round to 13% and that would be fine. Given the limitations of ratios it’s really not meaningful to write for example 35.67 days – as an average, interpreting 36 days is perfectly adequate.
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