Ib G Jun17 Accn2 Mark Scheme Free ★ Working & Popular
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| Part | Answer | Marks | Notes | |------|--------|-------|-------| | (a) | Contribution = £8; BEP = £40,000 / £8 = 5,000 units | 3 | 1 for contribution, 1 for formula, 1 for answer | | (b) | Contribution × 8,000 = £64,000 – £40,000 = £24,000 | 2 | OFR from (a) | | (c) | Actual sales 10,000 – BEP 5,000 = 5,000 units; margin of safety % = 50% | 2 | | | (d) | £45,000 / £8 = 5,625 units | 2 | | | (e) | Special order: contribution = £15 – £12 = £3 per unit × 5,000 = £15,000 additional profit. Accept if spare capacity exists. | 4 | 2 for calculation, 2 for qualitative reasoning (e.g., no effect on fixed costs, no regular sales loss) | | | 13 | |
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.
In accounting, a single error in a calculation early in a question can have a cascading effect on later parts. The is a fairness mechanism that allows examiners to award marks in later parts of a question if a student has used their own (incorrect) figure from a previous part, as long as they have applied the correct method . Examiners will often annotate a script with "OF" to indicate when a mark has been awarded on this basis. This rewards process and application, not just the final answer. Ib G Jun17 Accn2 Mark Scheme
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Understanding this generic rubric is essential for interpreting any specific question in the June 2017 paper.
He drew a single, harsh line through the student’s answer. This public link is valid for 7 days
For students using past papers to revise:
For Question 1 (Bergo Ltd), non-current asset entries allowed formatting flexibility:
This document serves as a detailed dissection of the marking criteria, structured to assist both teachers seeking to understand the assessment objectives and students reviewing for examinations. Can’t copy the link right now
Analyzing the June 2017 mark scheme reveals specific areas where students frequently lose or gain marks. 1. Partnership Accounts
Stating ratios without their proper units (e.g., writing "2" instead of "2:1" for the current ratio, or omitting the "%" sign for the gross profit margin). Strategic Tips for Using This Mark Scheme for Revision Master the "Own Figure" (OF) Rule
The official mark scheme is not just an answer key; it is a pedagogical tool. Here is how it is typically laid out:
The International Baccalaureate (IB) Diploma Programme is a rigorous and well-structured curriculum that prepares students for success in higher education and beyond. One of the key components of the IB programme is the assessment and evaluation of student performance, which is guided by detailed mark schemes. In this article, we will focus on the IB G Jun17 Accn2 Mark Scheme, providing an in-depth analysis of its structure, content, and implications for students and educators.
