Ib G Jun17 Accn4 Mark Scheme Exclusive __link__ | LIMITED TUTORIAL |

Examiners heavily utilized the Own Figure Rule in the variance and NPV sections. If you made an initial arithmetic error in a complex calculation, you were not penalized repeatedly. As long as your subsequent analysis followed standard accounting logic based on that initial incorrect figure, you could still claim full analytical and evaluative marks. 2. Variance Analysis Nuances

You must calculate the profit or loss on revaluation. This is the difference between the book value and the new agreed value of the assets. ib g jun17 accn4 mark scheme exclusive

When completing the case study:

: Correctly classifying dividend payments and redemption of shares. 3. Section B: Management Accounting and Decision Making Examiners heavily utilized the Own Figure Rule in

Ensure you include both cash paid and the market value of any shares issued as part of the exchange. When completing the case study: : Correctly classifying

In ACCN4, many marks are method marks (M1, M2) rather than just final answer (A1). For example, in calculating return on capital employed (ROCE):

Clear labeling of workings is mandatory. Missing labels for "Cash from operations" or "Net cash" can cost 1 mark even if the figures are right. Recommended Resources