Where a question requires the adjustment of profits, candidates will be told in the requirements what figure to start their computation with (normally the net profit figure for an unincorporated business, or the profit before taxation figure for a limited company). They will also be told that they should list all of the items referred to in the notes to the question, indicating by the use of zero (0) any items, which do not require adjustment. Please see the end of this article for different wording used in variant papers.
This approach has been adopted so that candidates avoid wasting time, and to help them score full marks.
Previously, candidates sometimes rewrote the entire statement of profit or loss from the question, thus taking more time with their answers than was necessary. This problem should be avoided if candidates are asked to start their computation with a given figure.
There are obviously marks available for adjusting items that require adjustment, but also marks for making no adjustment where an adjustment is unnecessary. For example, in Question 2 from the June 2009 Paper F6 (UK) exam, the following items were included in gifts and donations: