Ib G Jun17 Accn2 Mark Scheme Portable ✭

The ACCN2 (A-Level Accounting Unit 2) exam covers a range of core financial and management accounting topics. Familiarity with these areas is crucial for success:

| Requirement | Marks | Detail | |-------------|-------|--------| | Income statement (to operating profit) | 4 | Revenue, cost of sales, distribution/admin costs | | Profit before tax | 1 | | | Corporation tax charge | 2 | 1 for correct figure, 1 for placing after PBT | | Profit after tax | 1 | | | Retained earnings b/f | 1 | | | Transfer to reserves | 1 | If any | | Dividends proposed | 2 | Calculation: 50,000 × £0.10 = £5,000 | | Retained earnings c/f | 1 | OFR | | Statement of financial position – equity section | 4 | Share capital, share premium, revaluation reserve, retained earnings (c/f) | | Non-current liabilities | 1 | Corporation tax provision | | | 18 | (plus 2 for format/presentation) |

The paper evaluates multiple objectives: AO1 (Knowledge and Understanding), AO2 (Application), and AO3 (Analysis and Evaluation). Where to Find Official Copies AQA A level Accounting ACCN2 Past Papers - CIE Notes Ib G Jun17 Accn2 Mark Scheme

Confusing debits and credits in adjustments, particularly regarding prepayments and accruals.

In the control accounts and suspense account queries, reversing the entries was a highly common error. The ACCN2 (A-Level Accounting Unit 2) exam covers

To maximize the value of the June 2017 ACCN2 past paper, integrate the mark scheme into a structured revision cycle:

Own Figure (OF) rules applied heavily here. If a candidate calculated the wrong gross profit due to an arithmetic error, they could still score full marks for subsequent sections (like net profit) if their method was correct. In the control accounts and suspense account queries,

Mastering past paper resources like the AQA ACCN2 Past Papers is vital for students tracking legacy specification standards, understanding modern AQA A-Level Accounting 7127 Assessment Resources , and optimizing their technical exam performance. Structure of the June 2017 ACCN2 Examination

To illustrate how a mark scheme might be applied in practice, here are a few examples of typical ACCN2 question structures, based on the topics covered:

that were considered difficult that year. A summary of the top 3 common mistakes candidates made. Let me know what you need to prepare for your exam . 18 AQA-ACCN2-W-MS-Final Mark Scheme-June 2017