FEEDBACK FROM EXAM TEAM ON STRENGTHS and WEAKNESSES OF SP CBE

When students have practised on the ACCA Strategic Professional practice platform and also are
very familiar with word processing and spreadsheet skills, the exam team notes the following
regarding the scripts and just how good they can be. The skills noted below are the ones demanded
in office environments and ACCA’s aim is to replicate in an exam to give the students greater
confidence to be effective in the workplace.

General

• The spreadsheet facility provides a definite advantage for candidates. The adroit use of
spreadsheets saves time and improves arithmetic accuracy when compared to manual
writing/calculation and drawing of columns and rows.
• The ability to copy and paste the requirement into the answer can provide focus to the
candidates and is also a good technique as it is clear to the marker what they are answering.
• Some candidates also put key words down quickly as a plan and use these as titles to the
answers. This provides a structure and ensures candidates are answering the questions set.
Candidates are then very focussed, and their answers tend to be succinct but developed,
thus achieving high marks.
• Clear cross-referencing between the word processed and spreadsheet aspects of a response
assist in providing professional responses.
• Many candidates tend to write less in CBE than in hand-written scripts. Whilst this may be a
problem in some cases. this can produce more succinct, quality responses and bring more
quality than mere bulk and volume.
• The continuous flow of the pages in a script makes it easier for a candidate to revisit the
answer to make it better and more complete. With time savings afforded by good use of the
spreadsheet, good candidates can better afford to go over what they had written, and
further improve their answer.
• Candidates no longer have the problem of illegible handwriting that is challenging for a
marker to read and understand.

Spreadsheet tool – good use

• Well prepared candidates produce clear, relevant calculations much more quickly than in a
paper-based exam, leaving time to focus on related discussion where the marks are earned.
• Being able to copy and paste relevant extracts from the exhibit to start the calculations
saves time.
• In reports where numerical analysis is required, strong students use the spreadsheet for
calculations in a manner that could be included as an appendix for a client, making reference
only to summary numbers in the main body of the report.
• Well-prepared candidates make good use of the functions available within the spreadsheet
to save time.
• Better answers use cell references instead of numbers, so that they can use things like the
‘summation function drag’ tool. Key information is put into a data table (AFM)
Word processing tool – good use

• Ability to provide professional looking answers - using basic functionality such as bold and
underline, along with the enter tab to provide white space, can help to provide professional
style of answer.
• Clear use of headings in a report make it easy to follow and for marks to be awarded
appropriately.
• The word processing function makes it much easier to delete, correct, add on and insert
more to the answer, without creating a mess.
• The ability to copy and paste relevant aspects of an exhibit into the response area can be
very helpful to allow a very focused answer.

Slides tool – good use

• Students who do well will have followed the requirements in the exam, producing what has
been requested
• Focused bullet points are used on the presentation slide
• The accompanying notes are kept brief, but clear.
CHALLENGES

General

• Some candidates copy and paste large areas of the question and then add a bland comment
such as ‘this is therefore an issue’. This would attract NO marks as there is no application. It
is a difficult balance, but basically small extracts of information can be copy and pasted and
then the expectation is that the candidate would add their own detailed comments.
• Very few candidates produce professional looking answers, maybe because of time
pressures. However, it seems as though many candidates do not have the appropriate skills
to use the word and spreadsheet functionality.
• Some candidates type so fast, but inaccurately, that the quality of their spelling is
compromised to the point where it is difficult to recognise the overall sense of the point
they intend to convey and so marks cannot be awarded.
• Many candidates write very short responses to questions. At this level evaluation and
synthesis are being tested and short, clipped responses that have no development are
unlikely to score any marks at all. Markers are looking for answers that provide justification
and evaluation, which demand more developed paragraphs for an adequate response

Spreadsheet tool – poor use

• Some candidates do not use the spreadsheet function selectively, with many calculations
being done, but then most of the calculations not being referred to in the discussion. In
exams at this level, more marks are awarded for the commentary related to the calculations
than the calculations themselves.
• Some students appear to have carried out calculations on their calculator rather than using
the formulae in the spreadsheet to show their workings. As such partial marks cannot be
awarded where mistakes are made.
• As in paper-based exams, it is important for workings to have a clear and logical flow
• Some students attempt to do all their calculations in a single cell, making it almost
impossible to follow and inevitably leads them to making unforced errors.
• Sensible rounding should be used where appropriate and/or use of separators as needed to
make numbers clear to read.
• Some students are clearly not familiar with the range of functions available that help them
do calculations swiftly and accurately eg NRV, IRR where relevant
• Some candidates use the spreadsheet for their written responses instead of referencing
calculations in their word-processed part of the report, making it hard to produce a clear
answer.
• Candidates don’t always take a view as to whether figures used are reasonable, so make
errors of magnitude so that, for example, fixed costs are thousands of times less than
variable costs
Word processing tool – poor use

• Some candidates use the word document for calculations which is counter intuitive.
• Some students copy whole exhibits into the word processing too and clearly lose focus of
what they are answering and how the exhibit may help.
• Some candidates are either unfamiliar with the functionality afforded by a word processing
tool or simply do not use it in an exam. Thus responses lack professionalism and clarity,
making it hard to award marks.

Slides tool – poor use

• Some candidates don’t use the tool when slides and notes are asked for, instead doing them in
Word which takes more time to format appropriately.
• By contrast, some candidates produce slides and notes when not asked for. Slides are not
required in every SBL exam and if not requested, answers using this tool tend to lack the clarity
and depth required in other responses.
• Slides don’t always contain brief points, as requested.
• Slides are sometimes produced without notes and vice versa.
TOP TIPS FROM THE EXAM TEAM

1. Use the ACCA practice platform regularly to be able to move confidently in the real exams
between exhibits and different forms of response, as well as being able to respond at an
appropriate speed, at least as fast as when handwriting. Strong computer skills make the
exam less time -pressured.

Note: using the practice platform at this level is as much to become familiar and confident
with the CBE functionality, as it is to do past exams since it is quite different to that used in
Applied Skills exams. Thus, having used one exam for mainly technical purposes, it can be
repeated at intervals to ensure familiarity with the CBE functionality which is fixed in these
exams despite the exams having different questions.

Similarly, using the practice space provided by ACCA for answering all homework and class
questions, where possible, improves the confidence as well as the skill.

2. Many of the exam team note they believe that poor typing skills may be a strong
contributory factor to the issues above, including answers that are briefer than when paper-
based responses were provided. They urge students to produce typed work whenever they
possibly can, if they have the hardware to do this eg taking notes in class, writing to friends,
as well as with practise and homework questions.

3. Remember that although the exam is on CBE, everything that has ever been taught about
good exam technique is still relevant. Examples include:

• Allocating time wisely – students rarely pass unless all questions have been
attempted. Analysis shows students spending a disproportionate amount of time on
Section A questions that is greater since the introduction of CBE.

• Set out reports clearly so the markers can easily award the professional skills marks,
as well as knowing what you are answering

• Keep referring back to requirements to ensure you are still answering the question
set and not a question you wold have liked to see! The copy and paste function is
very helpful for this.

• Show your workings – just as you would on paper, you need to show them in the
spreadsheet or you cannot receive partial marks for incorrect calculations

• In SBL, remember what you are taught about slides and notes, and provide what has
been requested eg two slides with notes, means two slides with notes and not
copious slides as this will not gain more marks but does take time.