How to Show Your Workings in ACCA Exams
Clear workings earn method marks even when your final answer is wrong — and unlock the own-figure rule. Here's how to lay them out.
In the computational parts of ACCA exams, your workings are worth marks in their own right. Markers award method marks for the right approach even if a number is wrong — but only if they can follow what you did. Neat, labelled workings can rescue a question that would otherwise score zero.
The own-figure rule works in your favour
Under the own-figure (or 'follow-through') principle, if you make an error early and carry that wrong figure correctly through the rest of the calculation, you still earn the later marks. But this only works if your workings clearly show the figure being carried forward. Hidden mental arithmetic gives the marker nothing to follow.
How to lay workings out
- Number each working and reference it from your main answer or statement.
- Label what each line is — don't leave a marker guessing what a number represents.
- Show the formula or approach, not just the result, so method marks are visible.
- Keep them tidy in the CBE spreadsheet or workings area so they're easy to follow.
What to avoid
- Doing calculations in your head and only writing the final figure.
- Cramming several unrelated calculations into one unlabelled block.
- Rounding inconsistently so your figures don't reconcile.
Good workings are a habit you build through practice. The 50% Club marks your practice answers against the official ACCA scheme, so you can see where method marks were available and whether your workings were clear enough to earn them — before it costs you in the real exam.