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ACCOUNTING-YAC11 · Pearson Edexcel International A Level

ACCOUNTING-YAC11/11

Paper 1

Accounting · Winter 2025 · Variant 1

Relative difficulty

Demanding · 3.8/5

Analysis source: Pearson Edexcel

Analysis aligned to the official syllabus and assessment design.

Relative difficulty

3.8 / 5

Total marks

200

Duration

180 min

Most tested topic

Partnership accounts, depreciation adjustments, and corrected profit calculations.

Cohort performance

Session statistics from official examination reports

Total marks

200

Duration

180 min

Session difficulty

3.8 / 5

Key examiner messages

Top priorities from the principal examiner before you revise

1

This paper presents a moderate-to-hard challenge, typical of the rigorous standards expected in the Pearson Edexcel International AS level.

2

While the core calculations in the partnership accounts (Question 1) and control accounts (Question 3) are highly accessible, the inclusion of unrecorded transactions, a complex LIFO perpetual inventory valuation table (Question 6), and intricate multi-step depreciation adjustments (Question 2) elevated the difficulty level significantly.

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

Recording & Bookkeeping7
Processes Adjustment Application6
Analysis & Evaluation3
Calculation2
Evaluation & Analysis1

Skill weighting

Shows the skill mix this paper tested most heavily.

Recording & BookkeepingRecording &BookkeepingProcesses Adjustment ApplicationProcessesAdjustmentAnalysis & EvaluationAnalysis &EvaluationCalculationCalculationEvaluation & AnalysisEvaluation &Analysis
SkillWeightShare
  • Recording & Bookkeeping

    Weight: 7100%
  • Processes Adjustment Application

    Weight: 686%
  • Analysis & Evaluation

    Weight: 343%
  • Calculation

    Weight: 229%
  • Evaluation & Analysis

    Weight: 114%

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

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

PrepareFrequency: 8

Match the expected response style for “Prepare” questions.

EvaluateFrequency: 6

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

CalculateFrequency: 10

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

StateFrequency: 5

Match the expected response style for “State” questions.

ExplainFrequency: 5

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

Time traps

Sections where candidates spent disproportionate time relative to marks

Section A Question 120m / 10 marks

Min per mark: 2

Section B Question 330m / 26 marks

Min per mark: 1.2

Section B Question 430m / 26 marks

Min per mark: 1.2

Section B Question 530m / 26 marks

Min per mark: 1.2

Section B Question 630m / 26 marks

Min per mark: 1.2

Syllabus traceability

Topics linked to questions and mark weighting in this session

Financial statements of organisations

85 marks this session

Principles of accounting and double entry bookkeeping

55 marks this session

Control procedures

30 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
2026
Σ

Financial statements of organisations

94
140
234

Limited companies

72
85
157

Principles of accounting and double entry bookkeeping

94
55
149

Project appraisal

55
55
110

Control procedures

60
30
90

Introduction to costing

85
85

Investment ratios

55
55

Limited companies 77.

5
5

Paper comparison

Marks and duration breakdown across papers in this session

WAC11/01 Unit 1: The Accounting System and Costing:

200 marks180 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

    This paper presents a moderate-to-hard challenge, typical of the rigorous standards expected in the Pearson Edexcel International AS level.

  • 2Message

    While the core calculations in the partnership accounts (Question 1) and control accounts (Question 3) are highly accessible, the inclusion of unrecorded transactions, a complex LIFO perpetual inventory valuation table (Question 6), and intricate multi-step depreciation adjustments (Question 2) elevated the difficulty level significantly.

Teacher briefing pack

One-page session summary for tutors and classroom review

Winter 2025 2025

Accounting

This paper presents a moderate-to-hard challenge, typical of the rigorous standards expected in the Pearson Edexcel International AS level. While the core calculations in the partnership accounts (Question 1) and control accounts (Question 3) are highly accessible, the inclusion

  • This paper presents a moderate-to-hard challenge, typical of the rigorous standards expected in the Pearson Edexcel International AS level.

  • While the core calculations in the partnership accounts (Question 1) and control accounts (Question 3) are highly accessible, the inclusion of unrecorded transactions, a complex LIFO perpetual inventory valuation table (Question 6), and intricate multi-step depreciation adjustments (Question 2) elevated the difficulty level significantly.

Total marks
200
Duration
180 min
Session difficulty
3.8 / 5

Session analysis

This paper presents a moderate-to-hard challenge, typical of the rigorous standards expected in the Pearson Edexcel International AS level. While the core calculations in the partnership accounts (Question 1) and control accounts (Question 3) are highly accessible, the inclusion of unrecorded transactions, a complex LIFO perpetual inventory valuation table (Question 6), and intricate multi-step depreciation adjustments (Question 2) elevated the difficulty level significantly.

Updated Jun 12, 2026

Paper breakdown

WAC11/01 Unit 1: The Accounting System and Costing:

200 marks180 min

Top chapters

Financial statements of organisations85 marks
Principles of accounting and double entry bookkeeping55 marks
Control procedures30 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 organis85 marks
Principles of accounting and do55 marks
Control procedures30 marks
Analysis of accounting statemen30 marks
Introduction to costing30 marks

Mark accessibility

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

76% within easy or medium reach

65
110
55
Easy: 65 marksMedium: 110 marksHard: 55 marks

Command word frequency

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

Prepare8 times
Evaluate6 times
Calculate10 times
State5 times
Explain5 times

Question type mix

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

230Marks
  • Calculations & Ledger Accounts

    142·6·62%

  • Evaluations & Decisions

    54·6·23%

  • Short Answer & Theory Definitions

    34·6·15%

Study ROI

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

DifficultyRecurrence %Control Procedures…Financial Statemen…Analysis of Accoun…Principles of Acco…

Difficulty trend

Compare difficulty across recent years.

3.520213.520223.820233.820243.82025

Time vs marks

Compare marks with suggested time allocation to plan exam pacing.

MarksMinutesMarks / min

Section A Question 1

0.50 m/min
10
20

Section B Question 3

0.87 m/min
26
30

Section B Question 4

0.87 m/min
26
30

Section B Question 5

0.87 m/min
26
30

Section B Question 6

0.87 m/min
26
30

Total marks

114

Total time

140 min

Avg pace

0.81

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.

058115173230A* estimatedA estimatedB estimatedC estimatedD estimatedE estimatedU estimated20Q1(a) Partner4355Q1(c) Partner7398Q2(c)-(f) Dep110140Q3 Control Ac170200Q5 Club Accou230Q6 LIFO/FIFO

Next-year prediction

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

Manufacturing Accounts

85%

85%

Sole Trader Financial Statements

80%

80%

Job and Batch Costing

70%

70%

Difficulty Verdict

This paper presents a moderate-to-hard challenge, typical of the rigorous standards expected in the Pearson Edexcel International AS level. While the core calculations in the partnership accounts (Question 1) and control accounts (Question 3) are highly accessible, the inclusion of unrecorded transactions, a complex LIFO perpetual inventory valuation table (Question 6), and intricate multi-step depreciation adjustments (Question 2) elevated the difficulty level significantly.

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

ACCOUNTING-YAC11/11 — Pearson Edexcel International A Level Accounting (Winter 2025) | Revui