– Required candidates to amend a draft income statement and construct a Statement of Changes in Equity for "Bergo Ltd" following eight distinct transactions.

The June 2017 paper (coded “Ib G Jun17 Accn2”) would have consisted of , each with multiple parts, totaling 100 marks (or sometimes 120, depending on the variant). The mark scheme is hierarchical: marks are awarded for correct application of accounting rules, not just the final number.

The code 'Ib G Jun17 Accn2' can initially be quite confusing, as the mention of 'Ib' often points to the International Baccalaureate. However, a closer look reveals that this specific code refers to the qualification. 'ACCN2' is the unit code for A-Level Accounting (Unit 2): Financial and Management Accounting , and 'Jun17' indicates the June 2017 exam session. This guide will decode this qualification, explain the purpose and structure of its mark scheme, and provide practical strategies for using it to achieve top marks.

The June 2017 exams were particularly significant because they followed a major update to the AQA A-Level Accounting syllabus. Understanding these changes helps provide context for the questions in that year's paper: