• 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
  • FIA Forums
  • CIMA Forums
  • OBU Forums
  • Qualified Members forum
  • Buy/Sell Books
  • All Forums
  • Latest Topics

March 2026 ACCA Exams Results

Comments & Instant poll

Save 20% on ACCA & CIMA Books

Interactive BPP books for June 2026 exams, recommended by OpenTuition.
Get discount code >>

Specific Allowances

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FA – FIA FFA › Specific Allowances

  • This topic has 1 reply, 2 voices, and was last updated 5 years ago by AvatarJohn Moffat.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • August 4, 2020 at 7:08 am #579132
    AvatarSourav9271
    Participant
    • Topics: 164
    • Replies: 117
    • ☆☆☆

    Sir,
    Whilst calculating the general Expense.
    Should the specific Allowance and Irrecoverable debts both be subtracted initially then multiplied by %rate

    August 4, 2020 at 9:57 am #579170
    AvatarJohn Moffat
    Keymaster
    • Topics: 57
    • Replies: 54836
    • ☆☆☆☆☆

    Any specific allowance is subtracted before calculating the general allowance.

    As far as irrecoverable debts are concerned then yes they are deducted, but check the wording of the question carefully because if the question says that they were dealt with during the year then they will already have been deducted and so we don’t deduct them again 🙂

  • 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

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 Exams – Instant Poll

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

  • mrjonbain on Sources of data – ACCA Management Accounting (MA)
  • mrjonbain on Audit Evidence – ACCA Audit and Assurance (AA)
  • jessejames on Audit Evidence – ACCA Audit and Assurance (AA)
  • Princek23 on FR Revision Mock Exam
  • AllisonHoang on Sources of data – ACCA Management Accounting (MA)

Copyright © 2026 · Contact · Advertising · OpenLicense · About · Sitemap · Privacy Policy · Cookie settings · Comments · Log in