Theoretical calculations assume all the reactants are converted into products and calculate the maximum possible amount of product or the theoretical yield. In practice:the reaction may not go to completion side reactions may take place alongside the main reaction purification of the product may result in the loss of some of the product in the apparatus 

Percentage Yield
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Specification: AQA Chemistry (7404), AS-level, 3.1.2.5 Balanced equations and associated calculations. Topic: Amount of Substance.
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- Example Question - 1
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All 33 lessons in Amount of Substance · All AQA AS-level Chemistry topics