Ib G Jun17 Accn2 Mark Scheme Jun 2026

Aim to recalculate each question blind, then check against the mark scheme’s step-by-step answers.

| | Topics Removed | | :--- | :--- | | The impact of ethical considerations on accounting practices. | (Specific removals are not detailed in the provided text but are mentioned in the source as a general category). | | The role of the accountant in developing and overseeing accounting information systems. | | | Correcting errors in double entry using the journal, including the use of a suspense account. | |

The ACCN2 module, titled "Financial and Management Accounting," focuses on the practical application of accounting techniques. By June 2017, the exam had established a reputation for testing precision in data entry and the ability to interpret financial health through margin and ratio analysis. Key Focus Areas of the June 2017 Paper Ib G Jun17 Accn2 Mark Scheme

The June 2017 exam series was particularly significant, as it marked the introduction of new topics to the AS specification, including and the gearing ratio .

: Up to 4 marks were awarded for the ability to use specialist vocabulary and organize information clearly. Accessing the Full Mark Scheme Aim to recalculate each question blind, then check

AQA examiners use a structured mark scheme to ensure consistency.

The mark scheme establishes clear protocols for adjusting current assets dynamically when bad debts or provisions shift: : Established at £24,600. | | The role of the accountant in

must be treated as an adjustment to profit. If no bad debt applies, the provision is taken on the full , resulting in a closing balance and a 2. Non-Current Assets and Depreciation

You can find the comprehensive PDF document at several authoritative past paper repositories: