SPSW 'model' answers
steve2008
Registered Posts: 89 Epic contributor π
The person who wrote these model answers should be ashamed of themselves.
Repeatedly they misuse the SUM function, e.g.
Cell L2 on sheet PR2 is
This should just be
=J2+k2
The use of the SUM function there adds up ONE number, (the total of J2+K2).
If they insist on using the SUM function to perform this simple addition then they should have at least used 2 arguments, e.g.
= SUM(J2,K2)
then at least the SUM function would actually do something.
Next we come to cell I9
Where to begin?
This time they have not put the simple addition inside the sum function. However, they have put a multiplication inside it. Why?
If they were going to be consistent with the other missuses of this function I would have suggested something along the lines of
=SUM((I8*0.2)+I8)
but any person with even a basic grasp of Excel and maths should know that the easiest option would simply be
=I8*1.2
/rant
Repeatedly they misuse the SUM function, e.g.
Cell L2 on sheet PR2 is
=SUM(J2+K2)
This should just be
=J2+k2
The use of the SUM function there adds up ONE number, (the total of J2+K2).
If they insist on using the SUM function to perform this simple addition then they should have at least used 2 arguments, e.g.
= SUM(J2,K2)
then at least the SUM function would actually do something.
Next we come to cell I9
=SUM(I8*0.2)+I8
Where to begin?
This time they have not put the simple addition inside the sum function. However, they have put a multiplication inside it. Why?
If they were going to be consistent with the other missuses of this function I would have suggested something along the lines of
=SUM((I8*0.2)+I8)
but any person with even a basic grasp of Excel and maths should know that the easiest option would simply be
=I8*1.2
/rant
0
Comments

Is this in a book? What book?
Thats pretty ridiculous!!!!0 
It's the answers given BY AAT. In the practice assessment answers in MyAAT.
http://www.aatinteractive.org.uk/elearning/new/SPSW_Practice_Assessment_Part_2_Answers.xls
So I guess this is the level of competency AAT expect of us for this module.0 
AP1 mock test 2 answers
Not a big error, but I figured I would add it to my rant as it was here.
I really wish AAT would answer their questions as asked, it gives such a bad impression of this 'professional' organisation.
Question 1.1 in AP test 2
http://www.aatinteractive.org.uk/elearning/new/API_PracticeAssessment_2/index.html
Clearly states in the NotesShow your answers to 2 decimal places
Out of the 8 numbers in the answers ONE of them is written to 2 decimal places.
The numbers written are
148
444
890
178
712
1327.50
3982.5
1700
Sure, the numbers are the same with / without the decimal points. But the question clearly states how to post the answers.0 
Hi Steve,
Just to let you know  I've referred your points to the relevant team here at AAT.
Thanks,
Stuart*AAT Essentials  AAT's accounting and finance short courses*
*Watch: 6 reasons accountants make great friends*
0 
Update: regarding the decimal place inconsistencies, these have now all been amended to two decimal places.
Meanwhile our Assessments team are investigating the other queries with subject matter experts.
Thanks,
Stuart*AAT Essentials  AAT's accounting and finance short courses*
*Watch: 6 reasons accountants make great friends*
0 
Response from authoring team
The authoring team for SPSW have responded with the following:
'It must be noted that both "=SUM(J2+K2)" and "=SUM(J2,K2)" provide a correct answer. If candidates drag to cover the cells to be added then the formula is "=SUM(J2:K2)" which also provides the correct answer. As this is just two figures, it is true that you could simply show "=J2+K2".
'These are all alternative ways of showing the correct answer and none is necessarily more correct than the other. The exact same argument can be used for the second example. As these are all alternatives, they are merely variations on the same theme but all provide the correct answer. None are incorrect.
'It should be noted that the answers available on the AAT website are suggested answers and, provided they use a formula that works, candidates should be given due credit. Just because different people work with formulae in different ways does not render the approach incorrect. The fact that formulae can be used in different ways to arrive at the same correct answer is precisely the reason why this unit is internally assessed, so that assessors give credit where it is due. The suggested answers should provide a range of alternative ways of using formulae in order to demonstrate the variety of valid approaches and, therefore, the argument about consistency of use is not valid.
'The student is allowed to use any formulae they wish, as long as it works. Everyone applies logic in different ways, and there are different ways of expressing the same idea. The guidance does state that the formulae can be expressed in any way, as long as the answer is correct.'
I hope that helps to clarify the matter  if you have further queries around this please could you email them to contentqueries@aat.org.uk.
Thanks,
Stuart*AAT Essentials  AAT's accounting and finance short courses*
*Watch: 6 reasons accountants make great friends*
0 
Thanks for your help Stuart. I may or may not send an email to them in reply to that, but will post my final counter points here for continuity.'These are all alternative ways of showing the correct answer and none is necessarily more correct than the other. The exact same argument can be used for the second example. As these are all alternatives, they are merely variations on the same theme but all provide the correct answer. None are incorrect.
'The student is allowed to use any formulae they wish, as long as it works. Everyone applies logic in different ways, and there are different ways of expressing the same idea. The guidance does state that the formulae can be expressed in any way, as long as the answer is correct.'
How about "=max(min(average(sum(j2+k2))))", each of those functions take the ONE argument given to it, and output the same value that it was given, i.e. does nothing. By the logic they have used this would result in full marks, yet it shows a complete lack of understanding of what the student is doing.The suggested answers should provide a range of alternative ways of using formulae in order to demonstrate the variety of valid approaches and, therefore, the argument about consistency of use is not valid.
I agree it should show a variety of ways, yet nowhere in the suggested answers have they used "=sum(j2,k2)" which would be using the sum function for it's intended purpose.
I can't believe they even defended "=SUM(I8*0.2)+I8". This means they consider "=SUM(I8*0.2)" to be a perfectly acceptable use of the sum function, no addition of any type has been done. It's just as correct as using Max, Min, Average, and any other mathematical function which would do nothing if given a one argument input.
I'll have one last crack at explaining how the Sum function works here:
Consider a bunch of baskets. Each basket has a certain number of apples in it.
The Sum function is used in the following way
"=Sum(basket1,basket2,basket3,....basketN)"
Where N is the number of baskets containing the apples you want to add up.
The Sum function then takes the number of apples in each of the N baskets and adds them together.
e.g. 1:
"=Sum(17,5)"
There are 17 apples in basket 1, 5 apples in basket 2. The Sum function adds these together, 17+5, and returns the value 22.
e.g. 2:
"=Sum(17+5)"
There are 17+5=22 apples in basket 1 and there is only 1 basket, so the Sum function returns the number of apples in basket 1, 22.
e.g. 3:
"=SUM(18*0.2)"
Again there is only 1 basket, it contains 18*0.2 = 3.6 apples. So the sum function takes these 3.6 apples, adds them together with no other baskets and returns the value 3.60 
I'm pretty sure that if I was found to be using the sum function in the way it seems that it's been used in the model answers I'd be sent on a refresher course. It might give the right answer, but it's definitely not a way I would recommend using.0
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