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Hi sir,
I have watched your lecture for AA past paper section B , your answers are very short and to the point and when I check the BPP and Kaplan book they have used more words to explain bit lengthy than yours.
also sir I’m confused when to end the sentence, for i.e: As a research expensed, agree cost incurred to invoices and supporting documentation
do I need to explain this more and examiner will understand it, I’m too much confused while writing procedures, please help me
This is what it says in the examiner’s report:
“For substantive procedures requirements, one mark is available for each well-described procedure …”
“Well-described” means, for example, having a purpose – this might be expressed as one of the assertions. For example:
This scores 1 mark:
“Select a sample from the non-current assets register and physically verify the new manufacturing line on the factory floor to confirm existence.”You might say: “Physically inspect a sample of assets in the asset register in the factory to confirm existence”. That would still get a mark – you are saying what you are doing (physically inspect), where your sample is coming from (asset register) and why (existence).
If you just say “physically inspect a sample of assets”, you might get 1/2 a mark.
I recommend this resource to you https://www.accaglobal.com/content/dam/ACCA_Global/Students/fun/f8/Read_the_mind_of_AA_marker_WEB_v3.pdf – to get the most out of it, you should attempt the Qs first yourself – you will find both in the practice question section of the Study Hub
thank you for your response and it’s really helpful.
sir just one thing if I explained the procedure in my own words would that be fine?
for example. review the customer correspondence to identify conflict related to any balances or customers will not be able to pay and discuss with the management.
is this correct if write this procedure for the valuation of receivables?
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