Ib G Jun17 Accn2 Mark Scheme [extra Quality] Here

Understanding the IB G Jun17 Accn2 Mark Scheme: A Comprehensive Guide

| Part | Answer | Marks | Notes | |------|--------|-------|-------| | (a) | Contribution = £8; BEP = £40,000 / £8 = 5,000 units | 3 | 1 for contribution, 1 for formula, 1 for answer | | (b) | Contribution × 8,000 = £64,000 – £40,000 = £24,000 | 2 | OFR from (a) | | (c) | Actual sales 10,000 – BEP 5,000 = 5,000 units; margin of safety % = 50% | 2 | | | (d) | £45,000 / £8 = 5,625 units | 2 | | | (e) | Special order: contribution = £15 – £12 = £3 per unit × 5,000 = £15,000 additional profit. Accept if spare capacity exists. | 4 | 2 for calculation, 2 for qualitative reasoning (e.g., no effect on fixed costs, no regular sales loss) | | Total | 13 | | Ib G Jun17 Accn2 Mark Scheme

• The official IB website or their online curriculum resources.
• Your school or institution, if they have received or have access to IB's official documentation for the 2017 exams.

AQA AS Accounting ACCN2 (Financial and Management Accounting) Mark Scheme for June 2017 Understanding the IB G Jun17 Accn2 Mark Scheme:

• Given a trial balance and adjustments (closing stock, accruals, prepayments, depreciation, bad debts).
• Required: Income statement (trading and profit & loss) and statement of financial position (balance sheet).

Positive Marking: Examiners are instructed to credit what is present rather than penalizing what is missing. The official IB website or their online curriculum resources

1. Population in Transition
2. Disparities in Wealth and Development
3. Patterns in Environmental Quality and Sustainability
4. Patterns in Resource Consumption

Question 5 – Costing & Break-even (15–20 marks)