Should all the figures be rounded down or rounded up for exams?
Ask the Tutor ACCA TX-UK
Rounding
Technically speaking - up to 0.5 is rounded down and over 0.5 is rounded up - BUT in the exam show all your workings where possible just in case.
also the examiner/marker know that rounding can make a difference to an answer and have taken this into account so do not worry
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