Ib G Jun17 Accn4 Mark Scheme -

AQA ACCN4 June 2017

An interesting and student-friendly feature of the mark scheme (and others in this series) is the application of the "Own Figure" (OF) Rule .

Positive Marking:

Examiners are instructed to award marks for what is present rather than deducting for what is missing. 4. Recommended Resources ib g jun17 accn4 mark scheme

The Story of Bella's Bagel Business

Quality of Written Communication (QWC):

Two marks are typically allocated for the clarity, organization, and use of specialist vocabulary in prose answers. AQA ACCN4 June 2017 An interesting and student-friendly

Operations Management

• Method-first marking: show your steps. If a solution path is visible and logical, you can earn method marks even if the final number is wrong.
• Precision in terminology and presentation is expected: correct accounting narratives, correct signs (debit/credit), and clear labelling carry marks.
• Transfer and cross-reference checks: many marks are for carrying figures correctly between parts (e.g., from a cash book to a receivables ledger). A missing transfer breaks chains of credit.
• AO (other factor) style checks: the scheme often includes “OF” or similar checks—these are awarded for correct carried figures, not just isolated computations.
• Mark allocation reveals emphasis: technique and explanation in long-answer questions are weighted heavily — concise, justified recommendations win evaluative marks.