Ib+g+jun17+accn4+mark+scheme+upd -

Preparing budgeted income statements and reconciling marginal cost profit with absorption cost profit.

Preparation of budgets for service businesses, including fixed overheads and labor costs with overtime premiums. ib+g+jun17+accn4+mark+scheme+upd

You can download the complete June 2017 ACCN4 documents from CIE Notes or PapaCambridge. ib+g+jun17+accn4+mark+scheme+upd

The mark scheme provides specific guidance for examiners on how to award marks for calculations and evaluation. Key elements likely included in the updated (upd) version: ib+g+jun17+accn4+mark+scheme+upd

Preparing budgets for departments (e.g., Payroll, Market Research) and calculating fixed overhead splits.