ACCA Financial Management | Dec 2025 Working Capital Case Debrief & Spreadsheet Guide

Master the Section C Working Capital Constructed Response (CR) question from the ACCA Financial Management (FM) December 2025 Exam! In this video, we go step-by-step through the spreadsheet calculations and technical theory required to score full marks.We tackle the tricky multi-option scenario comparing an early settlement discount policy against a factor’s advance offer, exposing the exact traps that caught out most candidates in the session. 💡 Key Examiner Insights Covered: The Discount Target: Don't apply the discount to the receivables balance or the total sales! The ACCA Examiner's Report stresses applying it only to the specific percentage of credit sales taking the offer. Financing & Factoring: How to accurately compute the 5% interest rate on an 80% advance alongside a 4% short-term overdraft rate. Method Marks: Learn how to utilize the Own Figure Rule (OFR) inside the ACCA Practice Platform to safeguard your marks even if you make an early mathematical slip.