Ib G Jun17 Accn4 Mark Scheme

: Be prepared to discuss both financial and non-financial issues when advising directors on business plans.

A close reading of the scheme highlights a distinct shift toward . In the "Levels" descriptors, the difference between a mid-range Level 3 and a high-flying Level 5 often came down to the "quality of the argument." The June 2017 scheme explicitly penalized descriptive writing—students who merely listed facts about sovereignty or human rights without weaving them into a coherent argument found themselves hitting a glass ceiling. ib g jun17 accn4 mark scheme

In the 2017 paper, candidates were required to apply marginal costing techniques to PR Support Limited, an administrative support business. : Be prepared to discuss both financial and

| Mistake | Consequence | |---------|-------------| | Using sales instead of cost of sales in inventory turnover | 0 marks for that ratio | | Forgetting to add bank overdraft to current liabilities | Wrong acid test ratio | | Confusing ROCE with gross profit margin | Wrong interpretation marks | | Not showing workings | May lose method marks even if final answer wrong | | Writing general comments like “profit is higher” without using ratio figures | Limited level in Section B | In the 2017 paper, candidates were required to

: The primary source for official A-level materials.