Ib G Jun17 Accn4: Mark Scheme
Fixed overheads, salary calculations (including overtime), and allocation of overheads. Marginal Costing: Calculating marginal costs and selling prices. Variances:
coherently, using specialist vocabulary when appropriate. In this specification, QWC will be assessed in all units. On each paper, AQA-ACCN4-W-MS-JUN14.pdf - CIE Notes
Direct material price/usage variances and direct labour rate/efficiency variances. Course Hero 3. Guidance from Mark Scheme (Jun17 & Related)
When advising directors (e.g., to purchase a machine), consider both benefits and drawbacks, usually worth a total of 4-8 marks. Course Hero 4. Sample Question Breakdown (2017-related) Calculate Payback Period (3b): ib g jun17 accn4 mark scheme
Requires identifying the year/month payback occurs, likely on machine purchase questions. Calculate Net Present Value (3c): Requires applying discount factors to future cash flows. Advise Directors (3d):
Payback Period, Net Present Value (NPV), and advising directors based on financial factors. Budgeting:
coherently, using specialist vocabulary when appropriate. In this specification, QWC will be assessed in all units. On each paper, AQA-ACCN4-W-MS-JUN14.pdf - CIE Notes In this specification, QWC will be assessed in all units
Two marks are generally allocated for the quality of presentation in numerical answers. Advice Questions:
Note: This guide is based on data available from June 2017 and similar AQA ACCN4 papers. Ensure you look at the full PDF mark scheme to see the specific 2017 figures. AQA-ACCN4-W-MS-JUN14.pdf - CIE Notes
All workings must be shown and clearly labeled; method marks can be lost if only the final answer is provided. "OF" (Own Figure) Rule: Guidance from Mark Scheme (Jun17 & Related) When
If an incorrect figure is calculated early in a question, examiners will follow the candidate's calculation through in subsequent parts (OF - Own Figure) to award marks, provided the method is correct. Quality of Written Communication (QWC):
This guide provides an overview of the AQA A-Level Accounting Unit 4: Further Aspects of Management Accounting (ACCN4) June 2017 Exam (IB/G M/Jun17/ACCN4) based on the available examiner materials. 1. Exam Overview Unit 4 - ACCN4 Further Aspects of Management Accounting Thursday 15 June 2017 Time Allowed: Maximum Mark: Further Aspects of Management Accounting 2. Key Topics Covered
Based on the June 2017 paper and surrounding years' mark schemes (ACCN4 often repeats thematic content): Capital Investment Appraisal:
