Ib G Jun17 Accn2 Mark Scheme Better -

Candidates often forget to deduct further bad debts from total trade receivables before calculating the updated percentage for the allowance. The mark scheme allocates 2–3 marks purely for this sequence. Control Accounts and Reconciliation

: It provides clear examples of how to account for bad debts and calculate the resulting change in provision (e.g., identifying a £600 bad debt to reach a correct 3% provision). Non-Current Assets

The mark scheme awarded distinct, separate marks for finding the opening capital balance using a Statement of Affairs. Ib G Jun17 Accn2 Mark Scheme

Don't just look at your total score. Analyze it in detail.

| | Avoid if… | |----------------|----------------| | You are a teacher setting a mock from legacy past papers | You are studying the current AQA Accounting (7127) — use the 2020+ mark schemes | | You want extra calculation practice for topics like Partnership accounts or Incomplete records | You need video explanations or model answers — this is just a marking grid | | You are a student doing revision under timed conditions | You expect answers to be written in narrative form — they’re brief bullet points for examiners | Candidates often forget to deduct further bad debts

Mastering the AQA A-Level Accounting June 2017 ACCN2 Exam: Ultimate Mark Scheme Breakdown

What are you aiming for in your upcoming accounting exams? Share public link | | Avoid if… | |----------------|----------------| | You

, it offers specific points (e.g., efficiency in turning inventory into cash or managing credit control) to help students structure their evaluation. Content Highlights

The June 2017 exam series was particularly significant, as it marked the introduction of new topics to the AS specification, including and the gearing ratio .

: Adjustments for "sale or return" goods, where revenue must be adjusted (e.g., deducting £27,000 in specific workings).