Ib G Jun17 Accn4 Mark Scheme !!hot!!

: Preparing and analyzing cash budgets and flexible budgets.

Questions often demanded calculation and assessment of capital expenditure projects using:

The highlights specific areas where students frequently lose marks. Understanding the exact allocation of marks is the key to securing an A* or a 7. 1. Variance Analysis Calculations ib g jun17 accn4 mark scheme

The June 2017 mark scheme is a goldmine for students because it reveals exactly how examiners award marks. It is not just a list of correct answers; it is a guide to the examiner's mindset.

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A key feature of the ACCN4 mark scheme is the presentation of adjustments for cash flow statements. It shows:

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Candidates were required to reconcile profits between two costing methods.

A company has: Revenue £800,000, Cost of sales £480,000, Inventory £60,000, Receivables £100,000, Payables £70,000.