A significant portion of the marks focused on the admission or retirement of a partner. The mark scheme looked for:
Standard marks were given for identifying the adverse or favorable nature of the variance.
This section tested the ability to reconcile operating profit to net cash from operating activities.
Do not look at the mark scheme at all. Simulate exam pressure.
While the June 2017 ACCN4 mark scheme is sometimes restricted to teacher-only portals, similar guidance for related units (like ACCN3) can be found on to understand AQA's grading style. AQA Official Resources: For current specifications (post-2017), visit the AQA Assessment Resources breakdown of the NPV calculation for Question 3 or a guide on how to answer the marginal costing
For the 8-12 mark essay questions, the mark scheme uses "levels." To reach Level 3 (the highest), your answer must be "well-structured, showing a logical chain of reasoning." Bullet points might get you to Level 1 or 2, but prose is required for the top marks. How to Use the ACCN4 JUN17 Mark Scheme for Revision
Visit the official AQA past paper page → Search “ACCN4 June 2017” → Download the free mark scheme (code: ACCN4/MS/JUN17). No registration, no payment, no “exclusive” gimmicks. Good luck with your A-Level Accounting revision.