Ib G Jun17 Accn4 Mark Scheme Exclusive !!top!!

This section tested the ability to reconcile operating profit to net cash from operating activities.

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The is a roadmap to success. By understanding how the examiners rewarded the integration of financial and non-financial data in 2017, you can predict how current A-level Accounting papers will be structured. Focus on your variances, respect the NPV timings, and always justify your decisions with more than just numbers. This section tested the ability to reconcile operating

Up to 2 marks are typically awarded based on the clarity of prose and the number of spelling, punctuation, or grammar errors. Available Resources Be sure to verify its authenticity and accuracy

| Section | Topic area | Marks | |---------|------------|-------| | | Income statement and statement of financial position for a limited company (including adjustments: accruals, prepayments, depreciation, irrecoverable debts) | 30–35 | | Q2 | Interpretation of accounts – ratio analysis (liquidity, profitability, efficiency) and comment on performance | 25–30 | | Q3 | Published accounts (P&L appropriation, retained earnings, revaluation reserve) | 20–25 | | Q4 | Cash flow statement (indirect method) – calculating net cash from operating activities, investing, financing | 20–25 | | Q5 | Conceptual framework – advantages/disadvantages of limited company status, or ethics in accounting | 10–15 |

- This option accurately reflects the financial reporting standard. Explanation: [Sample explanation for the correct answer]

The scheme is applied positively, awarding marks for what is present rather than deducting for what is missing. Quality of Written Communication (QWC):