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Seasonal variations

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA MA – FIA FMA › Seasonal variations

  • This topic has 3 replies, 2 voices, and was last updated 9 years ago by John Moffat.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • January 2, 2016 at 7:49 am #293232
    shazzy30
    Member
    • Topics: 17
    • Replies: 45
    • ☆☆

    Hi.
    Plz can u help me with this question.Thanks

    A company is preparing its forecast sales and purchase information for January of the next financial year.
    The sales volume trend is to be identified using a 3-point moving average based on the actual monthly sales volumes for the current year.
    Month Sales volume (units)
    August 72,100
    September 49,600
    October 65,800
    November 82,600
    December 60,100
    What is the seasonal variation for the month of November?

    A 69,500 units
    B -69,500 units
    C -13,300 units
    D 13,100 units

    January 2, 2016 at 7:58 am #293244
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54664
    • ☆☆☆☆☆

    The trend for November is (65800 + 82600 + 60100) / 2 = 69500

    Therefore the seasonal variation = 82600 – 69500 = 13100

    I do suggest that you watch our free lectures – they are a complete course for Paper F2 and cover everything needed to be able to pass the exam well.

    January 2, 2016 at 8:09 am #293275
    shazzy30
    Member
    • Topics: 17
    • Replies: 45
    • ☆☆

    Thank you so much..I did watch them..but Ijust got confused when it said “3-point moving average”..silly me.. thanks for the great lectures…i benefited greatly from them 😀

    January 2, 2016 at 8:09 am #293276
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54664
    • ☆☆☆☆☆

    You are welcome 🙂

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    Posts
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