Ib G Jun17 Accn2 Mark Scheme

The AQA GCE Accounting Unit 2 (ACCN2) June 2017 mark scheme provides detailed guidance on assessing financial statements for Bergo Ltd, focusing on adjustments for depreciation, provisions for doubtful debts, and director bonuses. It highlights the importance of "Own Figure" (OF) rules, allowing marks for correct methods despite errors, while emphasizing specific labeling for operating profit. Access the full document via 18 AQA-ACCN2-W-MS-Final Mark Scheme-June 2017 - Studocu

He turned to Question 3. The dreaded Suspense Account. Ib G Jun17 Accn2 Mark Scheme

: A repository that hosts multiple years of ACCN2 question papers and mark schemes. Key Content Highlights The June 2017 ACCN2 mark scheme includes solutions for: Bergo Limited The AQA GCE Accounting Unit 2 (ACCN2) June

You can find the comprehensive PDF document at several authoritative past paper repositories: The dreaded Suspense Account

Provision for Doubtful Debts: Calculating adjustments to trade receivables (e.g., adjusting a £24,600 balance by a 3% provision to reach £738) and recording the change in provision (e.g., a £62 or £80 change depending on initial figures).

"Own Figure" (OF) Rule: This critical rule allows students to receive marks for using the correct method even if they are working with an incorrect figure carried over from a previous calculation error.