| Mistake | Consequence | |---------|-------------| | Using sales instead of cost of sales in inventory turnover | 0 marks for that ratio | | Forgetting to add bank overdraft to current liabilities | Wrong acid test ratio | | Confusing ROCE with gross profit margin | Wrong interpretation marks | | Not showing workings | May lose method marks even if final answer wrong | | Writing general comments like “profit is higher” without using ratio figures | Limited level in Section B |
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between marginal cost profit and absorption cost profit. Budgetary Planning for Service Businesses : | Mistake | Consequence | |---------|-------------| | Using
If a student’s answer is unclear but seems correct, examiner awards mark if "BOD" is indicated. A key feature of the ACCN4 mark scheme
A key feature of the ACCN4 mark scheme is the presentation of adjustments for cash flow statements. It shows: