Alongside the mark scheme, AQA publishes an . This is arguably more “exclusive” in usefulness. The June 2017 report for ACCN4 highlighted that students struggled with: – Distinguishing between “issue of shares at premium” vs “revaluation of non-current assets” – Calculating earnings per share (EPS) correctly when there was a bonus issue during the year – Explaining the purpose of the statement of changes in equity
✅ – Teachers often download these and store them for students. ib g jun17 accn4 mark scheme exclusive
The ACCN4 (Financial Accounting: Further Aspects) exam from June 2017 was a pivotal sitting for the AQA A-Level Accounting legacy specification. To master the content reflected in that mark scheme, one must understand the shift from mechanical bookkeeping to high-level financial analysis and the impact of International Accounting Standards (IAS). The Core Pillars of the June 2017 Mark Scheme Alongside the mark scheme, AQA publishes an