Ib+g+jun17+accn4+mark+scheme+upd May 2026

It looks like you’re trying to locate or understand the mark scheme for the AQA A-Level Accounting exam paper ACCN4 from June 2017, specifically the version with the file identifier ib+g+jun17+accn4+mark+scheme+upd.

You can find the original PDF versions and detailed study guides for this specific mark scheme on platforms like Scribd or Course Hero.

Calculating the average annual profit as a percentage of the average investment. Payback Period: ib+g+jun17+accn4+mark+scheme+upd

| Item | Mark | Detail | | :--- | :--- | :--- | | Goodwill Calculation | M1 | Correct formula applied. | | Figure | A1 | Correct monetary value inserted into the account. | | Capital Accounts | B1 | Correct division of profit/loss or goodwill among partners according to the profit-sharing ratio (PSR). |

Level 1 (1-3 marks): Basic

The IB Accounting mark scheme is a detailed document that outlines the grading criteria and assessment standards for each exam paper. The mark scheme provides teachers and students with a clear understanding of how marks are allocated and how student responses are assessed.

Here's a detailed article on the topic:

For teachers and examiners, “jun17 accn4” points to the June 2017 session of a higher-level accounting paper (often labelled under an older syllabus code). The “upd” signals something just as important: an updated mark scheme, issued after initial grading to clarify ambiguous answers, correct typographical errors, or align with grade-boundary adjustments.