The mark scheme is unforgiving regarding terminology. Use "Statement of Financial Position" rather than "Balance Sheet," and ensure "Profit for the Year" is clearly labeled in income statements. Own Figure Rule (OFR)
: Provides a viewable version of the June 2017 question paper and related study notes. A2 Level Past papers and Marks Schemes for AQA ib g jun17 accn4 mark scheme exclusive
The 2017 mark scheme emphasizes , rewarding what is present rather than deducting for what is missing. The mark scheme is unforgiving regarding terminology
If a student makes an early arithmetic error, they can still receive marks for subsequent steps if their method is correct based on their own incorrect figures. Quality of Written Communication (QWC): ib g jun17 accn4 mark scheme exclusive