: On every paper, marks are specifically allocated for the quality of written communication in prose answers and the quality of presentation in numerical answers.
| Mistake | Consequence | |---------|-------------| | Using sales instead of cost of sales in inventory turnover | 0 marks for that ratio | | Forgetting to add bank overdraft to current liabilities | Wrong acid test ratio | | Confusing ROCE with gross profit margin | Wrong interpretation marks | | Not showing workings | May lose method marks even if final answer wrong | | Writing general comments like “profit is higher” without using ratio figures | Limited level in Section B | ib g jun17 accn4 mark scheme
The AQA A-Level Accounting (ACCN4) June 2017 mark scheme provides a detailed breakdown for technical topics like process costing and consignment accounts, emphasizing "own figure" rules to reward correct methods despite early errors. It highlights the necessity of contextual interpretation over simple ratio listing for high-mark, qualitative questions. : On every paper, marks are specifically allocated
