, covers topics like partnership accounts, company financial statements, and ratio analysis. Where to Find the Mark Scheme
| Level | Descriptor | Marks | |-------|------------|-------| | 3 | Comprehensive explanation with technical terms (prudence, matching, relevant cost) and clear application | 5–6 | | 2 | Some correct points but lacking detail or clarity; minor errors | 3–4 | | 1 | Basic statement (e.g., “to be careful”) with no development | 1–2 | | 0 | No relevant content | 0 | Ib G Jun17 Accn2 Mark Scheme
Marks are divided between AO1 (Knowledge and Understanding), AO2 (Application), and AO3 (Analysis and Evaluation). , covers topics like partnership accounts, company financial
The mark scheme dictates that the change in provision is calculated by comparing the closing provision against the opening provision. (Closing Provision - Opening Provision). (Closing Provision - Opening Provision)
: Income statements and adjustments for items like depreciation and provision for doubtful debts.