: It employs "Own Figure" (OF) marking, which allows students to gain marks for correct methodology even if they made a prior arithmetical error. Alternative Answer Paths
: Adjustments for "sale or return" goods, where revenue must be adjusted (e.g., deducting £27,000 in specific workings). Ib G Jun17 Accn2 Mark Scheme
A common pitfall identified in the June 2017 report was the misclassification of expenses. The mark scheme strictly penalized placing "Distribution Costs" under "Administrative Expenses." Precision in categorizing overheads was a major differentiator between a Grade B and a Grade A candidate. Common Pitfalls Identified in June 2017 : It employs "Own Figure" (OF) marking, which
If you're sharing this with a study group or on a student forum (like The Student Room), where revenue must be adjusted (e.g.