This section tested the ability to reconcile operating profit to net cash from operating activities.
The examiner expects actionable advice, such as investigating a supplier or tightening production controls. 3. How to Approach ACCN4 for Maximum Marks ib g jun17 accn4 mark scheme exclusive
For advisory questions (e.g., "Which machine should they purchase?"), you must justify your recommendation using both financial (NPV, Payback) and non-financial (employee morale, reliability) factors to hit the top mark bands. This section tested the ability to reconcile operating
| Section | Topic area | Marks | |---------|------------|-------| | | Income statement and statement of financial position for a limited company (including adjustments: accruals, prepayments, depreciation, irrecoverable debts) | 30–35 | | Q2 | Interpretation of accounts – ratio analysis (liquidity, profitability, efficiency) and comment on performance | 25–30 | | Q3 | Published accounts (P&L appropriation, retained earnings, revaluation reserve) | 20–25 | | Q4 | Cash flow statement (indirect method) – calculating net cash from operating activities, investing, financing | 20–25 | | Q5 | Conceptual framework – advantages/disadvantages of limited company status, or ethics in accounting | 10–15 | How to Approach ACCN4 for Maximum Marks For
AQA ACCN4 June 2017 mark scheme is a formal document used by examiners to grade the "Further Aspects of Management Accounting" unit of the A-level Accounting exam.
The mark scheme looked for a balanced evaluation of top-down versus bottom-up budgeting styles.