Ib G Jun17 Accn2 Mark Scheme

The code " Ib G Jun17 Accn2 Mark Scheme " refers to the official AQA AS Accounting (ACCN2) mark scheme for the June 2017 examination.

  • Exam Board: AQA (GCE Accounting)
  • Unit: ACCN2 – Financial and Management Accounting (the second of two AS units)
  • Date: June 2017 (post-2016 reforms, but before the 2019 specification change)
  • Format: Official mark scheme used by examiners to mark student responses.

The IB G Jun17 Accn2 Mark Scheme has several implications for students: Ib G Jun17 Accn2 Mark Scheme

  • : Features the full 18-page final mark scheme including specific "Own Figure" (OF) marking guidance. The code " Ib G Jun17 Accn2 Mark

    Typical scenario:

    A fire destroyed stock. Given: opening capital, bank statements, receipts from debtors, payments to creditors, drawings, gross profit margin 40%. Exam Board: AQA (GCE Accounting) Unit: ACCN2 –

    • Including administration or selling overheads – these are not factory costs.
    • Treating carriage inwards on raw materials as a factory overhead (it is part of material cost).
    • Forgetting WIP adjustments.

    The mark scheme uses the following assessment criteria to evaluate student responses:

    Non-Current Assets

    : Correct treatment of cost and depreciation without netting off where required.