A mark scheme is essentially a guide that provides details on how marks are awarded for various parts of an assessment. For IB DP Group 2 subjects, these could include:
In conclusion, the IB Group 6 (Jun 17) Accounting (Accn2) mark scheme is a comprehensive document that assesses students' knowledge, application, and evaluation of accounting concepts and principles. By understanding the structure, key components, and assessment criteria of the mark scheme, students can better prepare themselves for the examination and achieve their desired grades.
Data: Raw materials consumed, direct labour, factory overheads (rent, power, supervisor salary), work-in-progress (opening and closing). Ib G Jun17 Accn2 Mark Scheme
Mark scheme:
| Section | Marks | Details | |---------|-------|---------| | Prime cost = direct materials + direct labour + direct expenses | 2 | | | Add factory overheads | 2 | List each overhead separately or total | | Add opening work-in-progress | 1 | | | Less closing work-in-progress | 1 | | | Production cost of goods completed | 1 | Must be clearly labelled | | (If required: Finished goods schedule) | 2 | Opening FG + production – closing FG = cost of sales | | Total marks | 9 | (plus marks for correct format and sub-headings) | A mark scheme is essentially a guide that
Key traps:
The Accn2 paper typically covers:
The mark scheme is not just a list of answers. It is a technical document that tells examiners exactly where to award (and deduct) marks. It is divided into three key sections: