Use the mark scheme to grade your work, but be harsh. If the scheme requires a specific unit (like "£" or "units") and you missed it, deduct the mark.
Ensure you download the correct document. There are three related files for June 2017 ACCN4:
Marginal costing, Investment Appraisal (NPV/Payback), Budgetary Control, Service-based Overhead Allocation. 2. Deep Dive: PR Support Limited Case Study ib g jun17 accn4 mark scheme
The AQA A-level Accounting June 2017 ACCN4 mark scheme for Unit 4 (Further Aspects of Management Accounting) outlines a rigorous 90-mark assessment framework focused on capital investment appraisal, marginal costing, and variance analysis. It highlights the use of "Own Figure" (OF) rules for method marks and emphasizes the quality of written communication (QWC) in evaluating financial decision-making for business scenarios. You can search for the document via the AQA website.
June 2017’s ACCN4 paper — a heady, exacting test of advanced management accounting — reads like a courtroom drama for numbers. The mark scheme is the prosecuting brief: clinical, uncompromising, and designed to separate careful forensic accountants from those who merely bluff confidence with arithmetic. Below I unpack its logic, expose the common traps, and give short examples to show how marks are really won (or lost). Use the mark scheme to grade your work, but be harsh
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Calculations for and Net Present Value (NPV) based on a 12% cost of capital. There are three related files for June 2017
: Applying formulas correctly to the provided data set.
Marking criteria focus on whether the student understands how to flex a budget to reflect actual levels of activity.