What is The Own Figure Rule in ACCA Exams
My favourite three letters in ACCA exams? OFR.
That’s the Own Figure Rule, and honestly, it’s one of those exam rules that can make a big difference when things don’t quite go to plan.
Because making one mistake in a calculation doesn’t necessarily mean you lose every mark that comes after it.
So, what exactly is the Own Figure Rule?
The Own Figure Rule means that if you make an error earlier in a question, you can still receive marks for correctly using your own incorrect figure in later calculations.
Let’s look at a simple example.
Imagine the correct sales figure is $100,000, but you accidentally calculate it as $90,000.
You then need to calculate a 20% tax charge:
Your sales figure: $90,000
Tax: $90,000 × 20% = $18,000
The correct tax should have been $20,000, but you’ve used your own sales figure correctly to calculate the tax.
If you then use that $18,000 correctly in the next part of the question, you may still receive the relevant method marks.
So, you might lose the mark for the original sales calculation, but you don’t automatically lose all the marks that follow.
Don’t let one mistake stop you
This is the important bit.
You make a mistake or get stuck early in a calculation, don’t stop, just keep swimming.
Use your figure (or make something up!) and continue with the calculation.
Even if your final answer isn’t the same as the model answer, you may still pick up method marks for the steps you’ve done correctly with the figure you’ve used.
Show your workings
If an earlier figure is wrong but your subsequent method is correct, your workings can help demonstrate that.
So, if you make a mistake: Don’t panic. Don’t abandon the question. Keep calculating.
If you spot the mistake, correct it. If you don’t have time to go back, carry your own figure forward and continue.
Remember: Keep Swimming!
The Own Figure Rule is there to remind you that one mistake doesn’t have to ruin an entire question.
You might get one figure wrong. That happens.
What matters is what you do next.
Keep going. Apply the correct method. Show your workings. And give yourself the chance to pick up every mark you can.
Just keep swimming!
Hello! I’m Andrew Mower.
Expert AFM and SBL Tutor.
I’ve been teaching ACCA for over 12 years. I love helping students pass their AFM/SBL papers and helping them get qualified with ACCA.
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