O/F means "Own Figure"
Ive seen it in the accounting mark schemes, and in that context, its used when a particular figure is already calculated before, and is used again in another place.. for eg, [i hope ure an accounting student]
(In the accounting context)- If u calculate the value of your debtors by means of a total debtors a/c (control a/c), then whatever figure you get, u'll insert it in the balanceSheet as the debtors in the current assets section. however, if the value of debtors that u calculated was wrong in the total debtors a/c, then obviously the figure in the balancesheet would also be wrong and hence, it wouldnt match. But applying the O/F rule, they wouldnt deduct marks for the debtors figure in the balancesheet. they'll only deduct marks in the total debtors a/c, so u wont get penalised 10 times for doing 1 mistake .. just once, even if ure balancesheet does not match!! Hope you got it!
