Ib G Jun17 Accn2 Mark Scheme [top]

: Provides the final version of the AQA ACCN2 June 2017 Mark Scheme.

In the reconciliation question, several students produced correct totals but failed to identify the closing balances as the missing figures. The mark scheme gave a specific mark for writing “closing creditor balance” in the narrative. Ib G Jun17 Accn2 Mark Scheme

| Level | Descriptor | Marks | |-------|------------|-------| | 3 | Comprehensive explanation with technical terms (prudence, matching, relevant cost) and clear application | 5–6 | | 2 | Some correct points but lacking detail or clarity; minor errors | 3–4 | | 1 | Basic statement (e.g., “to be careful”) with no development | 1–2 | | 0 | No relevant content | 0 | : Provides the final version of the AQA

He looked back at the script. The student had manipulated the figures. They had ignored the prompt, ignored the scenario of the business (a fictional hardware store called "Peters & Co"), and had instead balanced the accounts using a logic that shouldn't exist. It was mathematically sound, but contextually heretical. It was mathematically sound, but contextually heretical

| Topic | Question reference in Jun17 | Marks available | My proficiency (1-5) | |-------|----------------------------|----------------|----------------------| | Manufacturing account | Q1 | 12 | ___ | | Limited company P&L | Q2 | 20 | ___ | | Bank reconciliation | Q3 | 8 | ___ | | Goodwill in partnerships | Q4 | 15 | ___ | | Ratio analysis (ROCE, Current ratio) | Q5 | 9 | ___ | | Incomplete records | Q6 | 16 | ___ |