Managing Your Time in the ACA FAR Exam
The Financial Accounting and Reporting (FAR) exam is regarded as one of the hardest exams required to obtain the ACA qualification. It contains a lot of content of varying levels …
What are the Optional Exams for Level 4 AAT?
In order to Become level 4 AAT qualified students must sit a number of exams. It is important to understand that these exams are a mixture of both mandatory and …
How to Calculate the Gross Profit Margin
The Gross Profit Margin is a useful financial ratio to understand when analyzing a business’ profitability and performance. It allows us to see how much profit a business generates for …
Calculating the Fixed Overhead Expenditure Variance
If a company operates under marginal costing, there can only be one type of fixed overhead variance: A fixed overhead expenditure variance. (sometimes referred to as fixed overhead spending variance) …