Ib G Jun17 Accn4 Mark Scheme Jun 2026

Accuracy in using management accounting terminology (e.g., "flexed budget," "standard costing," "cost driver") is rewarded.

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Calculating cash flows, identifying the correct discount factor, and determining the overall project feasibility. ib g jun17 accn4 mark scheme

The ACCN4 exam typically tests several core management accounting competencies:

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If you make a mistake early in a calculation, you can still gain marks for subsequent steps if your method is correct using your previous incorrect figure. Quality of Written Communication (QWC):

This code would be used by AQA's administrative systems to identify the specific version of the mark scheme. The ACCN4 exam typically tests several core management

Coherent, logical, and balanced assessment. You must contextualize both financial and non-financial information to reach an informed decision 4. Recommended Resources

Method marks are easily won or lost on presentation. The mark scheme explicitly states that . A correct final number with zero supporting calculations will often be capped or highly penalized if the intermediate steps are missing. Balancing Financial and Non-Financial Factors

: If you make an arithmetic error in the early stage of a multi-step calculation (e.g., miscalculating total sales revenue), you will lose the mark for that specific number. However, if you use that incorrect figure correctly in subsequent steps (e.g., calculating the resulting cash inflows), you can still score full marks for the later sections.

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