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Past Exam - December 2014

Hi, I'm currently revising using the December 2014 past exam and am a bit confused with the answer to Q2 Glam Co in section B. The answers state that when calculating the TPAR for treatments you should use the total bottleneck hours of 7,200, this gives the 'Total salon costs per bottleneck hour' of £42.56 for treatments (the same as for cuts.) I'm confused as the 7,200 is the amount from part a of the question, for the senior stylists capacity for cuts, the capacity for treatments was 4,800 so I thought that this would be the amount of hours used to calculate the TPAR for treatments.  Giving a Total salon costs for bottleneck hour for treatments of £63.83. Can anyone  please clarify why the 7,200 is used for both TPAR calculations please? Many thanks, Gina


Started by Gina Spencer in ACCA F5 . Last reply by Gina Spencer Nov 28 2015 5:06PM

Where can I buy extra past papers?

I live in the United States and so the exam kit will not arrive in time. I have done the past papers available on the ACCA website but would like some more for practise...any help?     


Started by Chloe brown in ACCA F6 . Last reply by Chloe brown Nov 26 2015 8:18PM

Using the ACCA P5 Forum

This forum is for students to discuss and share topics, and exam techniques relating to their studies and exams. Though forums are monitored by Kaplan, Kaplan Tutors are not available to answer technical questions.  To use this forum simply view and comment on existing discussions, or ask your own question by adding a new discussion.  To add a new discussion:  - Click the link at the top of the page to "add a new discussion"  - Add a title and your comments in the discussion window  - Click 'Post' Please note, all forms of abuse, offensive language, and misuse of the forum for advertising, promotion or destructive communications and advice will not be tolerated. You can report misuse to kaplanexamtips@kaplan.co.uk


Started by Kaplan Administrator in ACCA P5 . Last reply by Hilal Ahmad Nov 26 2015 9:19AM

Quick Ratio Does Include Inventory!!!

Just surprised that the correction hasn't been spotted/added to the updates to study material for questions /answers 180, 188 and 197 in the exam kit for F2. Doesn't exactly fill you with confidence before an exam. Quick Ratio (Acid Test) which I have been using agrees with that in the study text for F2 pg 658 Quick Ratio  = (Current Assets - Inventory)/Current Liabilities </rant>


Started by Alexander Saunders in CIMA F2 . Last reply by Alexander Saunders Nov 24 2015 7:54PM

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