Ib+g+jun17+accn4+mark+scheme+upd ((free))

Tracking costs from the R&D stage through to decommissioning. Marking Principles for ACCN4

Ratio analysis and the interpretation of financial performance formed another significant block of the June 2017 exam. The ACCN4 mark scheme emphasizes that simply calculating a ratio like Return on Capital Employed (ROCE) or the Current Ratio is only the beginning. The "updated" notes in the scheme highlight that the highest marks are reserved for students who can explain why a ratio has changed and what the implications are for stakeholders like shareholders or creditors. ib+g+jun17+accn4+mark+scheme+upd