• 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

Comments & Instant poll

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for June 2026 exams.
Get your discount code >>

Step down method of reapportionment

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA MA – FIA FMA › Step down method of reapportionment

  • This topic has 3 replies, 2 voices, and was last updated 6 years ago by John Moffat.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • March 9, 2020 at 4:20 pm #565003
    konichan
    Member
    • Topics: 12
    • Replies: 7
    • ☆

    Could you explain why the overheads of the service which has higher overhead cost and carries out a bigger proportion of work for the other service center should be reapportioned first?

    March 10, 2020 at 7:29 pm #565058
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54833
    • ☆☆☆☆☆

    It does not matter which order you apportion in – the end result will be the same. However doing the biggest first will make it quicker 🙂

    March 13, 2020 at 3:28 pm #565202
    konichan
    Member
    • Topics: 12
    • Replies: 7
    • ☆

    I’ve got it.
    Thank you so much, Sir.

    March 13, 2020 at 7:37 pm #565215
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54833
    • ☆☆☆☆☆

    You are welcome 🙂

  • Author
    Posts
Viewing 4 posts - 1 through 4 (of 4 total)
  • The topic ‘Step down method of reapportionment’ is closed to new replies.

Primary Sidebar

Kaplan ACCA Free Trial

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 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

  • LiliaDvornikova on Statement of cash flows – Example 1 (revision) – ACCA Financial Reporting (FR)
  • BurtBikkie on Professional Ethics – ACCA Audit and Assurance (AA)
  • Lameesmazrooe on ACCA BT Chapter 4 – Organisational culture – Questions
  • John Moffat on Introduction to Financial Accounting – ACCA Financial Accounting (FA) lectures
  • Abdinur on FA Chapter 22 Questions Group Accounts The Consolidated Statement of Financial Position (1)

Copyright © 2026 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in