This guide provides a breakdown of the AQA A-Level Accounting ACCN4 paper for June 2017. This specific unit, titled "Further Aspects of Management Accounting," focuses heavily on budgeting, capital investment appraisal, and departmental overheads. Core Topics and Question Breakdown
- Budgeting (flexible budgets, variance analysis)
- Standard costing
- Marginal vs absorption costing
- Decision making (limiting factors, make-or-buy, shutdown decisions)
- Capital investment appraisal (NPV, IRR, payback, ARR)
You can find the official question paper and mark schemes on educational platforms and past paper repositories:
covers advanced management accounting principles and was a key component of the legacy AQA 2121 specification. Document Identification Examination Board: AQA (Assessment and Qualifications Alliance). Unit Code: Unit Title: Further Aspects of Management Accounting. June 2017 (Thursday 15 June, afternoon session). Document Type: Mark Scheme (the "MS" or "mark+scheme" in your query). Maximum Marks: Core Topics Covered in ACCN4
Negative figures in cash flow or accounting statements must be clearly indicated using brackets or a minus sign.
| Calculation Step | Mark | Notes | | :--- | :--- | :--- | | Budgeted Overheads ÷ Budgeted Activity | M1 | Method mark for formula. | | Correct insertion of figures (e.g., £125,000 / 25,000) | A1 | Accuracy mark. | | Correct Answer (e.g., £5.00 per unit) | A2 | Final answer mark (or FT from previous error). |
Below is a deep content analysis and breakdown of the key accounting principles, sections, and marking criteria covered in this specific assessment. 1. Capital Investment Appraisal
Here is the information: