Page 17 - PowerPoint Presentation

Background and Introduction

• CIMA to SAICA:

• Calculations

• It is essential that students supply detailed calculations to support the
figures in their answers - properly and neatly cross-referenced to the
final solution. Know how to use your calculator!

• Theory questions

• Although students need to state the relevant theory and/or definitions
in their answers, the majority of the marks are awarded to the
application of the theory to the content of the question.

• Journal entries

• Students need to indicate Dr and Cr on top of the columns where the

amounts are written
• Indicate whether the statement of profit or loss (P/L), other

comprehensive income (OCI) or the statement of financial position
(SFP) are debited or credited.

• Also note whether the required section requires dates and journal
narrations.
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