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All workings must be shown and clearly labeled; method marks can be lost if only the final answer is provided. "OF" (Own Figure) Rule:
Fixed overheads, salary calculations (including overtime), and allocation of overheads. Marginal Costing: Calculating marginal costs and selling prices. Variances: ib g jun17 accn4 mark scheme
Marks are awarded for clear, coherent prose answers using technical terminology. Quality of Presentation (QoP): All workings must be shown and clearly labeled;
Direct material price/usage variances and direct labour rate/efficiency variances. Course Hero 3. Guidance from Mark Scheme (Jun17 & Related) Variances: Marks are awarded for clear, coherent prose
Two marks are generally allocated for the quality of presentation in numerical answers. Advice Questions:
Note: This guide is based on data available from June 2017 and similar AQA ACCN4 papers. Ensure you look at the full PDF mark scheme to see the specific 2017 figures. AQA-ACCN4-W-MS-JUN14.pdf - CIE Notes