ACCOUNTING-YAC11 · Pearson Edexcel International A Level
ACCOUNTING-YAC11/21
Paper 2
Accounting · 2023 · Variant 1
Relative difficulty
Analysis source: Pearson Edexcel
Analysis aligned to the official syllabus and assessment design.
3.5 / 5
400
360 min
Financial Statement Adjustments & Ratio Analysis
Cohort performance
Session statistics from official examination reports
Total marks
400
Duration
360 min
Session difficulty
3.5 / 5
Key examiner messages
Top priorities from the principal examiner before you revise
In Unit 1, candidates excelled on the straightforward elements of the partnership statement of profit or loss (Question 1) but struggled with the adjustments in Question 2, particularly when calculating the total sales and raw material purchases from incomplete cash book summaries.
A significant source of lost marks was the omission of cash drawings from cash sales.
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
Skill weighting
Shows the skill mix this paper tested most heavily.
Bookkeeping & Double Entry
Weight: 6100%Financial Statements
Weight: 583%Quantitative
Weight: 350%Strategic Evaluation
Weight: 233%
Method marks watchlist
Where working, steps, or method marks were commonly lost
Method marks
Not showing workings for intermediate calculation steps, particularly in CVP and break-even revenue questions.
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
Level A*
Approx. 90% of maximum mark
Level A
Approx. 80% of maximum mark
Level B
Approx. 70% of maximum mark
Level C
Approx. 60% of maximum mark
Level D
Approx. 50% of maximum mark
Level E
Approx. 40% of maximum mark
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
Match the expected response style for “Prepare” questions.
Show formula, substitution, and unit; method marks need visible working.
Weigh arguments for and against with evidence; end with a supported judgement.
Give reasons and link mechanism to outcome; each point needs a because/so chain.
Match the expected response style for “State” questions.
Match the expected response style for “Complete” questions.
Time traps
Sections where candidates spent disproportionate time relative to marks
Min per mark: 1.1
Syllabus traceability
Topics linked to questions and mark weighting in this session
Financial statements of organisations
94 marks this session
Limited companies
72 marks this session
Control procedures
60 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
Financial statements of organisations
Limited companies
Principles of accounting and double entry bookkeeping
Project appraisal
Control procedures
Introduction to costing
Investment ratios
Limited companies 77.
Difficulty trend
How session difficulty has shifted across recent years
Paper comparison
Marks and duration breakdown across papers in this session
WAC11/01 Unit 1: The Accounting System and Costing: WAC12/01 Unit 2: Corporate and Management Accounting:
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
Financial statements of organisations
94 marks this session
Practise in RevuiLimited companies
72 marks this session
Practise in RevuiControl procedures
60 marks this session
Practise in RevuiSelf-diagnostic checklist
Key actions before you sit this paper — copy and tick off as you revise
- 1Message
In Unit 1, candidates excelled on the straightforward elements of the partnership statement of profit or loss (Question 1) but struggled with the adjustments in Question 2, particularly when calculating the total sales and raw material purchases from incomplete cash book summaries.
- 2Message
A significant source of lost marks was the omission of cash drawings from cash sales.
- 3Method
Not showing workings for intermediate calculation steps, particularly in CVP and break-even revenue questions.
Teacher briefing pack
One-page session summary for tutors and classroom review
2023 2023
Accounting
In Unit 1, candidates excelled on the straightforward elements of the partnership statement of profit or loss (Question 1) but struggled with the adjustments in Question 2, particularly when calculating the total sales and raw material purchases from incomplete cash book summarie
In Unit 1, candidates excelled on the straightforward elements of the partnership statement of profit or loss (Question 1) but struggled with the adjustments in Question 2, particularly when calculating the total sales and raw material purchases from incomplete cash book summaries.
A significant source of lost marks was the omission of cash drawings from cash sales.
- Total marks
- 400
- Duration
- 360 min
- Session difficulty
- 3.5 / 5
Session analysis
In Unit 1, candidates excelled on the straightforward elements of the partnership statement of profit or loss (Question 1) but struggled with the adjustments in Question 2, particularly when calculating the total sales and raw material purchases from incomplete cash book summaries. A significant source of lost marks was the omission of cash drawings from cash sales.
Updated Jun 12, 2026
Paper breakdown
WAC11/01 Unit 1: The Accounting System and Costing: WAC12/01 Unit 2: Corporate and Management Accounting:
Top chapters
Exam structure insights
Marks by chapter
See where the marks were concentrated so revision time goes to the highest-value topics.
Mark accessibility
Estimate which marks were basic, mid-level, or high-difficulty.
74% within easy or medium reach
Command word frequency
Spot common command words so answers match the expected response style.
Question type mix
Compare the mark share of each paper section and question type.
Calculations & Ratios
185·20·40%
Financial Statements Preparation
101·5·22%
Evaluations & Essays
(Written)
96·10·21%
Ledgers & Journal Entries
78·8·17%
Study ROI
Bigger bubbles recur more often; higher bubbles carry more marks, helping you rank revision priorities.
Time vs marks
Compare marks with suggested time allocation to plan exam pacing.
Section B (Optional
0.94 m/minTotal marks
170
Total time
180 min
Avg pace
0.94
Next-year prediction
Topics worth watching next year, with the reason shown directly below each bar.
Statement of cash flows
90%90%
Standard costing
85%85%
Examiner notes & key calculations
- Incorrect Classification: Classifying the 5% bank loan as a non-current liability instead of a current liability when it is due within 12 months.
- Omission of Cash Drawings: Failing to add back the cash drawings of £200 per week to cash sales in incomplete records calculations.
- Gearing Ratio Base: Mixing up the formula for the gearing ratio. The correct formula is: Gearing Ratio=Fixed Cost CapitalCapital Employed×100 \text{Gearing Ratio} = \frac{\text{Fixed Cost Capital}}{\text{Capital Employed}} \times 100 Gearing Ratio=Capital EmployedFixed Cost Capital×100 where capital employed includes all debt and equity.
- Evaluation Structure: In 12-mark evaluation questions, candidates often write generic points without contextualizing them to the business scenario (e.g., UK vs. overseas manufacturing options for PedalPower plc).
Analysis is paraphrased for study purposes. Always verify against the official examiner report and mark scheme.