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PM · Variance analysis · 4 marks

2/4

Explain TWO possible reasons for the adverse labour efficiency variance at Corby Co.

“The new trainees who started this month take longer to finish each unit.”

2 marks. Reason taken from the scenario and explained.

“Workers might be slow or machines might break down.”

0 marks. Application gap: this could be any company. Use what the scenario tells you about Corby Co.

What happens nextYour next variance questions test application, and your study plan gives this topic more time.

Example of Numiii marking feedback.

Papers

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We are opening paper by paper. Access goes to students who joined the waitlist before their paper went live, and each waitlist closes the day that paper opens.

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Business and Technology

Live · waitlist closed

Management Accounting

Live · waitlist closed

Financial Accounting

Live · waitlist closed

Corporate and Business Law

Live · waitlist closed

Performance Management

Live · waitlist closed

Financial Reporting

Live · waitlist closed

Opening soon · waitlist open

Taxation

Opens Wed 7 Oct

Audit and Assurance

Opens Fri 9 Oct

Financial Management

Opens Fri 9 Oct

SBL

Strategic Business Leader

Opens Mon 12 Oct

AAA

Advanced Audit and Assurance

Opens Mon 12 Oct

AFM

Advanced Financial Management

Opens Wed 14 Oct

APM

Advanced Performance Management

Opens Wed 14 Oct

SBR

Strategic Business Reporting

Opens Fri 16 Oct

ATX

Advanced Taxation

Opens Mon 19 Oct

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FR Financial Reporting · December 2026 sitting

Study plan

October 2026

Mon

Tue

Wed

Thu

Fri

Sat

Sun

IAS 16

IAS 38

IFRS 15

Practice

Leases

IAS 37

Practice

Groups

Practice

Tax

EPS

Ratios

Practice

Ratios

Practice

TodayRead IFRS 15 Revenue, then practice 5 questions on it

Wed 7 OctFinish IFRS 15 Revenue

Thu 8 OctPractice questions on this week's topics

FR · Section C · 20 marks

Your marked answer

11 / 20

Part (a) Calculate the ratios5 / 6

Knowledge gap, 1 mark: wrong formula for the gearing ratio.

Part (b) Analyse the performance4 / 8

Application gap, 3 marks: you said margins fell but did not link it to the new supplier contract in the scenario.

Knowledge gap, 1 mark.

Part (c) Evaluate the proposal2 / 6

Technique error, 4 marks: the verb was “evaluate”. You described the proposal but gave no judgement.

Where your 9 marks went

4Technique error

3Application gap

2Knowledge gap

Marking

Marked part by part, with the reason for every lost mark.

You see your score for each part of the question and whether each lost mark was a knowledge gap, a technique error or an application gap. So you know whether to go back to the topic or change how you write your answer.

Syllabus explorer

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See how much of the syllabus each topic carries and which are your weakest and strongest areas. From any topic you can read about it, ask the tutor a question, or go straight to practice questions.

FR Financial Reporting

Syllabus explorer

Topics read14 of 32

Topics practised9 of 32

Consolidated financial statements

Your weakest area

ReadAsk the tutorPractice

Revenue

In progress

ReadAsk the tutorPractice

Tangible non-current assets

Your strongest area

ReadAsk the tutorPractice

Examples shown for FR. Your screens show your own paper, plan and results.

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Marking that tells you why

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Coming in January 2027

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December exams: 7 to 11 December

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