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AQA A-Level Accounting ACCN4 June 2017 Mark Scheme Breakdown: Further Aspects of Management Accounting (Jun17/E11)

Section B of the June 2017 paper required a formal business report. The updated mark scheme evaluates these sections using grids rather than a rigid point-by-point checklist.

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Budgeting is essential for planning and control. The June 2017 paper examined cash budgets, production budgets, and the concept of budgetary slack or behavioral aspects of budgeting. Insights from the Updated (UPD) Mark Scheme

Analysis of variance and standard costing. 2. Key Topics in the June 2017 Mark Scheme Updated AQA A-Level Accounting ACCN4 June 2017 Mark Scheme

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and Direct Labour Efficiency Variance calculations. Investment Appraisal : This link or copies made by others cannot be deleted

Failing to correctly apportion fixed overheads between departments in service scenarios.

For calculation questions, the mark scheme heavily utilizes the rule.

Highlighting liquidity issues and the timing of receipts/payments. Flexed Budgets:

Fixed salaries for 12 employees (£15/hour for 40 hours/week, 48 weeks/year) plus overtime paid at a 50% premium.