The official mark scheme for the AQA A-Level Accounting Unit 4 (ACCN4) exam from June 2017 provides specific solutions for its four main questions, totaling 90 marks. The "IB/G" notation refers to the "Instruction Booklet/General" version of the examination paper. 1. Question 1: Budgetary Control and Variance Analysis
Assessment Criteria:
Standard Costing and Variance Analysis: This is often the "meat" of the ACCN4 paper. The JUN17 scheme rewarded students who could not only calculate material and labour variances but also explain the interrelationships between them (e.g., how buying cheaper materials might lead to an adverse labour efficiency variance). ib g jun17 accn4 mark scheme
The "IB G Jun17 ACCN4 mark scheme" refers to the International Baccalaureate (IB) Grade (Higher-level or Standard-level) Accounting (ACCN4) mark scheme for the June 2017 examination session. This mark scheme provides examiners' guidance on awarding marks for student responses, including marking criteria, allocation of marks per question, acceptable answers, and common student errors.
CIE Notes ACCN4 Directory: A comprehensive archive of AQA Unit 4 past papers and mark schemes. The official mark scheme for the AQA A-Level
Understanding the mark scheme for this specific paper is not just about checking answers; it is about mastering the examiner’s logic. 1. The Role of the ACCN4 Mark Scheme
Quality of Presentation: Two marks are often designated for the neatness and logical layout of numerical calculations and financial statements. This mark scheme provides examiners' guidance on awarding
Overtime Premiums: 1 mark for applying a 50% premium correctly to extra hours worked beyond the 40-hour standard week.