Ib+g+jun17+accn4+mark+scheme+upd Exclusive -

one variance caused another to gain the "Analysis" (AO2) and "Evaluation" (AO3) marks. 2. Capital Investment Appraisal Questions in this section typically involve Net Present Value (NPV) Internal Rate of Return (IRR)

Definition and application for service-based businesses like PR Support Limited. ib+g+jun17+accn4+mark+scheme+upd

Mark schemes like ib+g+jun17+accn4+mark+scheme+upd are artefacts of assessment design. They reveal that even a mature subject like accounting evolves – through student feedback, examiner dialogue, and a commitment to fairness. For the 2025 candidate, studying a 2017 updated scheme isn’t about outdated numbers; it’s about understanding how IB . one variance caused another to gain the "Analysis"

You can download the complete June 2017 ACCN4 documents from CIE Notes or PapaCambridge. You can download the complete June 2017 ACCN4

Calculate the materials usage variance Standard usage for actual output = 1,200 units × 2 kg = 2,400 kg Actual usage = 2,600 kg Variance = (2,400 – 2,600) × £4 per kg = (1 mark for correct calculation, 1 mark for adverse)

The mark scheme follows specific AQA conventions to ensure consistency: