Ib G Jun17 Accn4 Mark Scheme -

The 10 evaluation marks were the differentiator between a Level 2 and a Level 4 response. The mark scheme looked for a structured, balanced argument that led to a final, substantiated decision.

To achieve full marks, candidates had to address the following according to the mark scheme:

1. The Dual Impact of the Decision (Balance) ib g jun17 accn4 mark scheme

2. The "So What?" (Synthesis) Simply stating numbers was not enough for Level 4 (9–10 marks). The mark scheme required students to synthesize the conflict: "There is a clear trade-off here between profitability and liquidity. The business may be making more money on paper, but it is struggling to access cash."

3. Consideration of External/Contextual Factors The mark scheme contained an "Acceptable Evaluative Points" section in the examiner's notes. High-level marks were awarded to students who brought in qualitative points from the rest of the case study, such as: The 10 evaluation marks were the differentiator between

4. A Justified Conclusion The final 2 marks of the evaluation were reserved for the conclusion. The mark scheme dictated that the conclusion must not just repeat previous points. It had to be a definitive answer to the question posed (e.g., "Therefore, the business should not proceed with the new credit policy, because the risk of a cash flow crisis outweighs the marginal increase in net profit.").

For current students, the June 2017 ACCN4 mark scheme is a cheat sheet for exam technique. It teaches three vital lessons: For current students

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