Ib G Jun17 Accn2 Mark Scheme May 2026

Section B is the most critical component for HL students, as it tests AO3 (Synthesis and Evaluation). The June 2017 Mark Scheme provided a strict "Levels Mark Scheme" for every essay question.

ACCN2 is the second unit in the AQA GCE Accounting specification, typically taken by students in their first year of A-Level study (AS level). The paper focuses on Financial and Management Accounting, covering:

The June 2017 paper (coded “Ib G Jun17 Accn2”) would have consisted of four or five structured questions, each with multiple parts, totaling 100 marks (or sometimes 120, depending on the variant). The mark scheme is hierarchical: marks are awarded for correct application of accounting rules, not just the final number.

Understanding this generic rubric is essential for interpreting any specific question in the June 2017 paper.

Based on real examiner reports for similar sessions, common issues included: Ib G Jun17 Accn2 Mark Scheme

This reconstructed mark scheme mirrors the style, difficulty, and structure of the AQA ACCN2 June 2017 paper. To prepare effectively:

If you need the exact mark scheme document, you should request it from your educational institution or purchase it from the AQA shop (if still available). Do not rely on memory or unofficial summaries for precise figures.

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

Mark schemes are developed by Lead Assessment Writers and a panel of subject teachers to ensure consistent and fair evaluation of student responses across all examiners. For the ACCN2 June 2017 paper, the mark scheme serves as a "working document" that may be expanded based on unusual but valid student responses during the standardisation process. Key Assessment Principles Section B is the most critical component for

Positive Marking: Examiners are instructed to award marks for what is present in a student's answer rather than deducting for what is missing.

"Own Figure" (OF) Rule: This critical rule allows students to receive marks for using the correct method even if they are working with an incorrect figure carried over from a previous calculation error.

Quality of Written Communication (QWC): Four marks out of the total 80 are typically reserved for the student's ability to use specialist vocabulary, organize information clearly, and use proper English. Sample Question Content (June 2017)

The June 2017 paper included specific financial accounting tasks, such as: The June 2017 paper (coded “Ib G Jun17

Provision for Doubtful Debts: Calculating adjustments to trade receivables (e.g., adjusting a £24,600 balance by a 3% provision to reach £738) and recording the change in provision (e.g., a £62 or £80 change depending on initial figures).

Non-Current Assets: Handling cost and depreciation without necessarily netting them off (e.g., showing a cost of £3,000 and depreciation of £750 separately).

Assessment Objectives: The paper evaluates multiple objectives: AO1 (Knowledge and Understanding), AO2 (Application), and AO3 (Analysis and Evaluation). Where to Find Official Copies AQA A level Accounting ACCN2 Past Papers - CIE Notes

Each question is dissected into parts (e.g., 1a, 1b, 2a, 2b). The mark scheme will show:

The mark scheme uses marking bands to assess student responses. The marking bands are as follows: