Ib G Jun17 Accn2 Mark Scheme 〈TESTED ★〉
: Income statements and adjustments for items like depreciation and provision for doubtful debts.
For questions asking you to "assess," "discuss," or "evaluate" an accounting policy (such as changing a depreciation method or introducing an automated inventory tracking system), the June 2017 mark scheme follows a strict level-of-response framework:
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Adjustments for accruals and prepayments are standard elements of the Accn2 paper. The June 2017 mark scheme shows that examiners look for specific placement of year-end adjustments. For example, closing inventory must be adjusted on both the Income Statement and the Statement of Financial Position to achieve full marks. 3. Ratio Analysis and Evaluation
The full mark scheme and its corresponding question paper are available on several academic resource platforms: Official Documents & Direct Links : Income statements and adjustments for items like
The AQA AS Accounting (ACCN2) June 2017 mark scheme features detailed, legacy-specification solutions covering provisions for doubtful debts, non-current asset depreciation, and financial ratios. Key topics addressed in this paper include liquidity assessment and calculating ROCE, alongside adjustments to trade receivables. Access the full mark scheme at 18 AQA-ACCN2-W-MS-Final Mark Scheme-June 2017
: It explicitly lists multiple ways to reach a final figure, such as different methods for calculating inventory adjustments or provision for doubtful debts. Detailed Ratio Analysis Guidelines : For qualitative questions, such as assessing a business's For example, closing inventory must be adjusted on
Correctly adjusting expenses (e.g., rent, insurance, utilities) paid in advance or owed at the year-end.