Ib G Jun17 Accn4 Mark Scheme Exclusive

Rewrite your essay answers using the Level 3 criteria found in the mark scheme. Ensure every point directly ties back to the financial health of the case study company.

for competing machinery (Machine A vs. Machine B) using a 12% cost of capital. Candidates must provide advice based on financial factors. Question 4: Departmental Performance

With 90 marks in 120 minutes, you have roughly 1.3 minutes per mark. Do not spend too long on 4-6 mark questions.

Precise application of the cost of capital percentages was required. The mark scheme strictly penalized rounding errors mid-calculation; final Net Present Value (NPV) figures needed to be rounded to the nearest pound.

In evaluation questions, generic advantages and disadvantages (e.g., "it improves profit") score poorly. You must link your points directly to the case study business's specific products, market conditions, or financial constraints. ib g jun17 accn4 mark scheme exclusive

The mark scheme looked for a balanced evaluation of top-down versus bottom-up budgeting styles.

Use the PEEL (Point, Evidence, Explanation, Link) method for long-answer questions.

In the June 2017 sitting, the mark scheme emphasized the . This meant that even if your numbers were correct, a lack of logical flow in the evaluative essay questions could cap your score. The examiners looked for a "clear, structured argument" that linked accounting theory (like Prudence or Going Concern) to the specific scenario provided in the case study. Strategy for Success

Calculating variances, cash flows, and organizing data to show cause-and-effect relationships. Rewrite your essay answers using the Level 3

In conclusion, the June 2017 ACCN4 mark scheme serves as a blueprint for the transition from a student who can "do accounts" to an analyst who understands the financial narrative of a business.

Capital investment appraisal techniques including Net Present Value (NPV), Payback Period, and Accounting Rate of Return (ARR).

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For the 8-12 mark essay questions, the mark scheme uses "levels." To reach Level 3 (the highest), your answer must be "well-structured, showing a logical chain of reasoning." Bullet points might get you to Level 1 or 2, but prose is required for the top marks. How to Use the ACCN4 JUN17 Mark Scheme for Revision Machine B) using a 12% cost of capital

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The June 2017 paper is composed of four main questions focusing on management accounting techniques: Question 1: Budgeting & Planning

"Calculate" requires numbers only. "Explain" requires a cause-and-effect relationship. "Evaluate" requires a balanced argument ending with a definitive, justified judgment. Strategic Revision Tips for ACCN4