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Hi John,
Sorry for writing on the other thread!
Firstly, how likely is it that a 20 mark question will appear on variances (just calculation?)
Secondly, if there is a variances question with discursive elements as a carry on from the workings you’ve been told to produce, if those calculations are incorrect and you’ve explained why it’s an adverse (even though it’s not the right number) – would you still get the discussion marks for this?
Or if it was a F variance and the calculation has given you a A variance, and you’ve explained why it’s an A correctly, would you still get marks for this?
Firstly, it is very likely 🙂
Secondly, you do not lose marks twice. So if you get a figure wrong you lose marks, but if your discussion is correct about your figure then you would still get full marks for the discussion.
Hi John,
I have looked through past exam papers/mocks and haven’t seen any variance questions purely on calculation for 20 marks? Do you know of any questions, or past papers which I could refer to?
Kind regards,
Mandy
A variance question is very likely in either Section B or C of the exam, and is usually on either mix and yield, or planning and operational variances. The calculations are never the whole 20 marks (because there are always written parts – only 50% of the exam is calculations).
I do not have time to go through listing all the past exams – sorry – but you should be using a Revision Kit from one of the ACCA approved publishers. They will have plenty of Section B or C type questions on variances.
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