The "ib g jun17 accn4 mark scheme" explicitly says: "OFR applies throughout unless stated." This means if you make a mistake in part (a) but use that wrong figure correctly in part (b) and (c), you still get full marks for (b) and (c). This is why you should always write clearly – examiners want to give you marks.

The final 2 marks of the evaluation were reserved for the conclusion. The mark scheme dictated that the conclusion must not just repeat previous points. It had to be a definitive answer to the question posed (e.g., "Therefore, the business should not proceed with the new credit policy, because the risk of a cash flow crisis outweighs the marginal increase in net profit." ).

The mark scheme for the AQA A-level Accounting (ACCN4) June 2017 exam can be accessed and downloaded via the following educational repositories: PapaCambridge : Provides the official PDF for the June 2017 mark scheme. Course Hero

For every question you lost marks on, ask why :

Tasks often involve preparing budgeted income statements and reconciling profits between marginal and absorption costing methods. Capital Investment Appraisal: Question 3 commonly focuses on payback periods and Net Present Value (NPV) calculations using given discount factors. Chargeable Hours & Overheads: