Back to subject papers

ACCOUNTING · Pearson Edexcel IGCSE

ACCOUNTING/11

Introduction to Bookkeeping and Accounting (4AC1/01)

Accounting · 2024 · Variant 1

Relative difficulty

Demanding · 3.5/5

Analysis source: Pearson Edexcel

Analysis aligned to the official syllabus and assessment design.

Relative difficulty

3.5 / 5

Total marks

150

Duration

195 min

Most tested topic

Financial statements of a partnership

Cohort performance

Session statistics from official examination reports

Total marks

150

Duration

195 min

Session difficulty

3.5 / 5

Key examiner messages

Top priorities from the principal examiner before you revise

1

The Summer 2024 Accounting series (Paper 1 and Paper 2) presented a robust and comprehensive evaluation of candidates' understanding of both fundamental bookkeeping and advanced financial statement preparation.

2

With a total combined allocation of 150 marks across 3 hours and 15 minutes of examination time, this series tested students' technical precision and analytical capacities to their limits.

Question difficulty map

How candidates performed on each question in this series

No data available in official reports

Assessment objectives

Skill and AO weighting from official examiner commentary

Bookkeeping & Double Entry7
Financial Statements6
Critical Discussion4
Financial Interpretation2

Skill weighting

Shows the skill mix this paper tested most heavily.

Bookkeeping & Double EntryBookkeeping &Double EntryFinancial StatementsFinancialStatementsCritical DiscussionCriticalDiscussionFinancial InterpretationFinancialInterpretation
SkillWeightShare
  • Bookkeeping & Double Entry

    Weight: 7100%
  • Financial Statements

    Weight: 686%
  • Critical Discussion

    Weight: 457%
  • Financial Interpretation

    Weight: 229%

Method marks watchlist

Where working, steps, or method marks were commonly lost

No data available in official reports

Recurring mistakes across years

Themes examiners flag in multiple recent sessions for this subject

No data available in official reports

Question choice intelligence

Mean scores and popularity for optional questions (HKDSE electives)

No data available in official reports

Level exemplars

What candidate scripts at each grade level looked like

No data available in official reports

Grade & admission context

How marks relate to grade thresholds and entry standards

Report type

Examiner report — national grade boundaries and question-level commentary

Deep insights

What top candidates did

Techniques and approaches examiners rewarded in this series

No data available in official reports

Command word playbook

How to match each command word to the expected response style

PrepareFrequency: 14

Match the expected response style for “Prepare” questions.

ExplainFrequency: 6

Give reasons and link mechanism to outcome; each point needs a because/so chain.

CalculateFrequency: 3

Show formula, substitution, and unit; method marks need visible working.

IdentifyFrequency: 2

Name or point to the specific feature asked for — avoid extra explanation.

EvaluateFrequency: 1

Weigh arguments for and against with evidence; end with a supported judgement.

DiscussFrequency: 1

Present multiple perspectives with evidence; balance breadth and depth.

StateFrequency: 1

Match the expected response style for “State” questions.

Time traps

Sections where candidates spent disproportionate time relative to marks

Paper 2 Section B (40m / 25 marks

Min per mark: 1.6

Paper 2 Section A (35m / 25 marks

Min per mark: 1.4

Paper 1 Section A30m / 25 marks

Min per mark: 1.2

Syllabus traceability

Topics linked to questions and mark weighting in this session

Financial statements of a partnership

25 marks this session

Incomplete records

20 marks this session

Trial balance

15 marks this session

Bank reconciliation statements

15 marks this session

Correction of errors

15 marks this session

MCQ trap analytics

Commonly chosen wrong options from examiner commentary

No data available in official reports

Topic heatmap across years

Mark concentration by topic and exam year for this subject

Mark intensity

LowHigh
Topic
2023
2024
2025
Σ

Financial statements of a partnership

25
25
23
73

Books of original entry

20
24
44

Correction of errors

15
16
31

Financial statements of a manufacturer

25
25

Incomplete records

20
20

Financial statements of a sole trader

16
16

Trial balance

15
15

Bank reconciliation statements

15
15

Paper comparison

Marks and duration breakdown across papers in this session

Paper 1: Introduction to Bookkeeping and Accounting:

100 marks120 min

Paper 2: Financial Statements:

50 marks75 min

Marks you can still earn

Where valid approaches outside the mark scheme may still gain credit

No data available in official reports

Practise what examiners flagged

Target weak topics from this report inside the Revui app

Self-diagnostic checklist

Key actions before you sit this paper — copy and tick off as you revise

  • 1Message

    The Summer 2024 Accounting series (Paper 1 and Paper 2) presented a robust and comprehensive evaluation of candidates' understanding of both fundamental bookkeeping and advanced financial statement preparation.

  • 2Message

    With a total combined allocation of 150 marks across 3 hours and 15 minutes of examination time, this series tested students' technical precision and analytical capacities to their limits.

Teacher briefing pack

One-page session summary for tutors and classroom review

2024 2024

Accounting

The Summer 2024 Accounting series (Paper 1 and Paper 2) presented a robust and comprehensive evaluation of candidates' understanding of both fundamental bookkeeping and advanced financial statement preparation. With a total combined allocation of 150 marks across 3 hours and 15 m

  • The Summer 2024 Accounting series (Paper 1 and Paper 2) presented a robust and comprehensive evaluation of candidates' understanding of both fundamental bookkeeping and advanced financial statement preparation.

  • With a total combined allocation of 150 marks across 3 hours and 15 minutes of examination time, this series tested students' technical precision and analytical capacities to their limits.

Total marks
150
Duration
195 min
Session difficulty
3.5 / 5

Session analysis

The Summer 2024 Accounting series (Paper 1 and Paper 2) presented a robust and comprehensive evaluation of candidates' understanding of both fundamental bookkeeping and advanced financial statement preparation. With a total combined allocation of 150 marks across 3 hours and 15 minutes of examination time, this series tested students' technical precision and analytical capacities to their limits.

Updated Jun 13, 2026

Paper breakdown

Paper 1: Introduction to Bookkeeping and Accounting:

100 marks120 min

Paper 2: Financial Statements:

50 marks75 min

Top chapters

Financial statements of a partnership25 marks
Incomplete records20 marks
Trial balance15 marks
Bank reconciliation statements15 marks
Correction of errors15 marks

Exam structure insights

Marks by chapter

See where the marks were concentrated so revision time goes to the highest-value topics.

Financial statements of a partn25 marks
Incomplete records20 marks
Trial balance15 marks
Bank reconciliation statements15 marks
Correction of errors15 marks
Control accounts10 marks
Other receivables and payables9 marks
Ledger accounting7 marks

Mark accessibility

Estimate which marks were basic, mid-level, or high-difficulty.

80% within easy or medium reach

45
75
30
Easy: 45 marksMedium: 75 marksHard: 30 marks

Command word frequency

Spot common command words so answers match the expected response style.

Prepare14 times
Explain6 times
Calculate3 times
Identify2 times
Evaluate1 times
Discuss1 times
State1 times

Question type mix

Compare the mark share of each paper section and question type.

150Marks
  • Ledger Preparation & Financial Statements

    96·10·64%

  • Explanatory & Evaluative Essay

    29·7·19%

  • Identification & Direct Tables

    15·3·10%

  • Multiple Choice

    10·10·7%

Study ROI

Bigger bubbles recur more often; higher bubbles carry more marks, helping you rank revision priorities.

DifficultyRecurrence %Trial balanceControl accountsBank reconciliatio…Financial statemen…Incomplete records

Difficulty trend

Compare difficulty across recent years.

3.520213.720223.820233.52024

Time vs marks

Compare marks with suggested time allocation to plan exam pacing.

MarksMinutesMarks / min

Paper 1 Section A

0.83 m/min
25
30

Paper 2 Section A (

0.71 m/min
25
35

Paper 2 Section B (

0.63 m/min
25
40

Total marks

75

Total time

105 min

Avg pace

0.71

Cumulative marks ladder

The line is your running mark total question by question; dashed lines are the estimated grade cut-offs. See which question the line crosses your target grade at, so you know how far you must answer cleanly and which questions decide a band.

038751131509 estimated8 estimated7 estimated6 estimated5 estimated4 estimated3 estimated2 estimated1 estimatedU estimated101520Q12 Expenditu2540Q14 Trade Rec5570Q16 Bank Reco85100Q18 Wages, Re125150

Next-year prediction

Topics worth watching next year, with the reason shown directly below each bar.

Financial statements of a manufacturer

95%

95%

Financial statements of a sole trader

90%

90%

Correction of errors (with Suspense Account)

80%

80%

Paper analysis

The Summer 2024 Accounting series (Paper 1 and Paper 2) presented a robust and comprehensive evaluation of candidates' understanding of both fundamental bookkeeping and advanced financial statement preparation. With a total combined allocation of 150 marks across 3 hours and 15 minutes of examination time, this series tested students' technical precision and analytical capacities to their limits.

Exam tips

Paper format

Duration
2h
Total marks
100
Weighting
66.7%
Question types
Multiple Choice, Short Answer / Grid Ticking, Day Books, Ledger accounts, Journals and Bank Reconciliation

Analysis is paraphrased for study purposes. Always verify against the official examiner report and mark scheme.

ACCOUNTING/11 — Pearson Edexcel IGCSE Accounting (2024) | Revui