To total, or not to total the SOFP / SPLOCI in the exam?

You could well find that you don’t have time left from the original time allocation, so it’s a question of academic interest

If you DO have available time … personally, I would add them up, but that’s because I’m a compulsive adder

If I add up the statements and it’s out of balance, it may be an obvious error that is quickly corrected

But it may be a whole combination of errors and then there’s the potential to worry and get distracted whilst you’re trying the next question

There are no marks for adding up columns of figures so in that respect it’s a waste of time and effort

But, again from a purely personal point of view, I would

Each to their own – there’s no definitive answer to your question

Sorry

(But I would, 🙂 )