Before diving into the mark scheme, it is crucial to understand what ACCN2 represents. In the AQA GCE Accounting specification (which is the most common source for this code), Unit 2 was typically taken by AS Level students or as the second half of a full A-Level course.

The mark scheme uses the following assessment criteria to evaluate student responses:

Accounting is partly about presentation. The Jun17 mark scheme often includes a blank pro-forma to show exactly where numbers should go. Compare your format: Did you put brackets around credit entries? Did you underline totals? These small details can cost marks.