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Based on the June 2017 paper and surrounding years' mark schemes (ACCN4 often repeats thematic content): Capital Investment Appraisal:

If an incorrect figure is calculated early in a question, examiners will follow the candidate's calculation through in subsequent parts (OF - Own Figure) to award marks, provided the method is correct. Quality of Written Communication (QWC):

Direct material price/usage variances and direct labour rate/efficiency variances. Course Hero 3. Guidance from Mark Scheme (Jun17 & Related)

Marks are awarded for clear, coherent prose answers using technical terminology. Quality of Presentation (QoP):

Fixed overheads, salary calculations (including overtime), and allocation of overheads. Marginal Costing: Calculating marginal costs and selling prices. Variances:

Requires identifying the year/month payback occurs, likely on machine purchase questions. Calculate Net Present Value (3c): Requires applying discount factors to future cash flows. Advise Directors (3d):

All workings must be shown and clearly labeled; method marks can be lost if only the final answer is provided. "OF" (Own Figure) Rule:

This guide provides an overview of the AQA A-Level Accounting Unit 4: Further Aspects of Management Accounting (ACCN4) June 2017 Exam (IB/G M/Jun17/ACCN4) based on the available examiner materials. 1. Exam Overview Unit 4 - ACCN4 Further Aspects of Management Accounting Thursday 15 June 2017 Time Allowed: Maximum Mark: Further Aspects of Management Accounting 2. Key Topics Covered