Ib G Jun17 Accn2 Mark Scheme

AQA AS Accounting ACCN2 (Financial and Management Accounting) Mark Scheme for June 2017

A critical part of the mark scheme is the "OF" mark. If a student makes a mistake in an early calculation (e.g., Cost of Sales) but uses that wrong figure consistently later in the paper (e.g., Gross Profit), they can still earn marks.

He wrote, in strict, jagged letters: ‘See mark scheme: Figure does not match scenario. 0/4 marks.’ Ib G Jun17 Accn2 Mark Scheme

The Mark Scheme (MS) for this session was designed to reward specific Assessment Objectives (AOs):

: It explicitly lists multiple ways to reach a final figure, such as different methods for calculating inventory adjustments or provision for doubtful debts. Detailed Ratio Analysis Guidelines : For qualitative questions, such as assessing a business's 0/4 marks

: Hosts a collection of AQA AS Level Accounting Mark Schemes, including the June 2017 version.

Accompanying the Mark Scheme, the Examiner's Report for this session highlighted specific student performance trends that illuminate how the scheme was applied in practice. Ib G Jun17 Accn2 Mark Scheme

Structuring financial statements and calculating ratios accurately.

State a point ( B ecause), explain what it leads to ( L eading to), and analyze the impact on the business ( T herefore).

: Calculating changes in provisions (e.g., a decrease from £800 to £720/£738) and their impact on capital and profit figures.

Mastering the AQA A-Level Accounting June 2017 ACCN2 Exam: Ultimate Mark Scheme Breakdown