ACCA/CAT

Question Four

This question was the most popular and probably the best answered of all the questions on the paper with many candidates gaining a high proportion of the marks for their answers. It asked candidates to consider the issues that need to be considered when disposing a part of a company.

Candidates considered a range of relevant issues when answering this question，which were broader than the model answer. The marking scheme allowed the examiner and markers to give credit for alternative but relevant points and therefore the variety of answers did not present any difficulties when awarding marks.

Answers gaining fewer marks did not give a large enough variety of issues that needed to be considered in a disposal. Overall though，many answers gained over half marks and some cases over 70% of the total marks for this question.

Question Five

In part （a），this question asked candidates to convert a number of amounts owing to and owed by group and non-group companies in different currencies into a common currency （Euro），and then to undertake netting to minimise the currency transfers between the group and non-group companies. On the whole，part （a）was done well with the candidates adopting a number of different ways to achieve the netting required. Common errors for this part included not netting to the correct base currency，and in a minority of answers using the incorrect conversion rate for netting purposes.

Part （b）asked candidates to discuss the advantages and disadvantages of netting for both group and non-group companies. This part was also done reasonably well with most answers discussing a variety of advantages and disadvantages. Sometimes the answers did not explain the point in sufficient depth and sometimes the same point was repeated. In these circumstances answers gained fewer marks.

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