• 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
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • CIMA Forums
  • Ask CIMA Tutor
  • FIA
  • OBU
  • Buy/Sell Books
  • All Forums
  • Latest Topics

Congratulations to Jamil from Pakistan and Jeeva from Malaysia - Global Prize winners!
see all ACCA December 2022 Genius Hunt Competition winners >>

Specially for OpenTuition students: 20% off BPP Books for ACCA & CIMA exams – Get your BPP Discount Code >>

Theory vs Calculations for each exam

Forums › ACCA Forums › General ACCA Forums › Theory vs Calculations for each exam

  • This topic has 1 reply, 2 voices, and was last updated 1 year ago by Kim Smith.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • October 21, 2021 at 1:36 pm #638701
    croatoan
    Participant
    • Topics: 1
    • Replies: 0
    • ☆

    Hi to all,

    Started studying for my ACCA and I was just wondering how much of each exam is theory vs practice (calculations).

    As far as I can see an exam like FR is a combination of both while LW could be 100% Theory?!

    Any insight is appreciated. Thanks.

    Best regards

    October 21, 2021 at 3:02 pm #638706
    Kim Smith
    Keymaster
    • Topics: 100
    • Replies: 6789
    • ☆☆☆☆☆

    Welcome to the OpenTuition forums!

    Be aware that “theory” is not the opposite of calculation – questions may be described as “computational” and “non-computational”. Although a computational question will involve calculation, a non-computational question may call for “knowledge” (which could be “theoretical”) or application of knowledge or some skill (e.g. professional skills in the strategic professional exams). You can generally see by looking at the learning outcomes in a syllabus whether there will be calculations – and the “balance” is best seen in a specimen exam.

    Yes indeed, the LW exam will not require calculations (though you may come across some numbers to illustrate certain points). On the other hand, TX requires a lot of computation (as you might expect) – but not everything involves numbers – e.g. tax administration procedures. PM, FR and FM all have a mixture of calculations but with a significant non-computational component – e.g. advantages/disadvantages of a method/technique and the interpretation of ratios, etc.

    Audit is weighted more towards the non-computational, but since the syllabus concerns the audit of financial statements – some numbers should be expected.

    For any further questions on a specific exam – please see the relevant forum.

  • 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

NEW! Download the ACCA Pass Guide

FREE Verifiable CPD for ACCA Members

ACCA mock exams and debrief videos

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

Donate

If you have benefited from OpenTuition please donate.

ACCA CBE 2023 Exams

Instant Poll * How was your exam, and what was the result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Specially for OpenTuition students

20% off BPP Books

Get BPP Discount Code

Latest comments

  • jcacca15 on PPE – revaluation upwards – ACCA Financial Reporting (FR)
  • jcacca15 on PPE – Introduction – ACCA Financial Reporting (FR)
  • jcacca15 on PPE – Introduction – ACCA Financial Reporting (FR)
  • shazleen on ACCA AB Chapter 10 – Management – Questions
  • John Moffat on Introduction to Financial Accounting – ACCA Financial Accounting (FA) lectures

Copyright © 2023 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in


We use cookies to show you relevant advertising, find out more: Privacy Policy · Cookie Policy