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2 of 164 AS Level Accounting
Contents Contents 2
Introduction 3
Budgeting and Budgetary Control 5
Standard Costing and Variance Analysis 33
Stock 49
Costing & Decision-making: Cost Behaviour & Cost-Volume-Profit-Analysis 65
Costing & Decision-making: Marginal Choice & Accounting for Decision-making 85
Costing & Decision-making: Absorption (Total) Costing 99
Costing & Decision-making: Activity-Based Costing 123
Costing & Decision-making: Comparison of Costing Methods 131
Costing Applications: Contract Costing 137
Social Responsibility: The Social Implications of Decision-making 153
Introduction
Background
A new structure of assessment for A Level has been introduced, for first teaching from September 2008. Some of the changes include:
• The introduction of stretch and challenge (including the new A* grade at A2) – to ensure that every young person has the opportunity to reach their full potential
• The reduction or removal of coursework components for many qualifications – to lessen the volume of marking for teachers
• A reduction in the number of units for many qualifications – to lessen the amount of assessment for learners
• Amendments to the content of specifications – to ensure that content is up-to-date and relevant.
OCR has produced an overview document, which summarises the changes to Accounting. This can be found at www.ocr.org.uk, along with the new specification.
In order to help you plan effectively for the implementation of the new specification OCR has produced a Scheme of Work and Sample Lesson Plans for the A2 Level Accounting H411 Unit F014. The Support Materials are contained within the booklet Support Materials A2 Level Accounting H411: Unit F014. http://www.ocr.org.uk/qualifications/asa_levelgceforfirstteachingin2008/accounting/documents.html#Support_materials These Support Materials are designed for guidance only and play a secondary role to the Specification.
This booklet contains additional Support Materials designed to accompany and complement the Unit F014 Scheme of Work. It contains the OCR examination questions referenced within the Scheme of Work Unit together with relevant mark scheme extracts.
The Specification is the document on which assessment is based and specifies what content and skills need to be covered in delivering the course. At all times, therefore, this Support Material booklet should be read in conjunction with the Specification. If clarification on a particular point is sought then that clarification should be found in the Specification itself.
A2 Level Accounting 3 of 164
4 of 164 AS Level Accounting
Budgeting and Budgetary Control
AS Level Accounting 5 of 164
Budgeting and Budgetary Control
F014 Specimen Jade Question 1
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Budgeting and Budgetary Control
F014 Specimen Jade Question 1 continued
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F014 Specimen Jade Question 1 Mark scheme
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2503 Jun 2007 Susan Lee Question 3
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2503 Jun 2007 Susan Lee Question 3 continued
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2503 Jun 2007 Susan Lee Question 3 Mark scheme
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Budgeting and Budgetary Control
2503 Jun 2007 Susan Lee Question 3 Mark scheme continued
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Budgeting and Budgetary Control
2503 Jun 2006 Badge Question 3
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2503 Jun 2006 Badge Question 3 Mark scheme
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Budgeting and Budgetary Control
2503 Jun 2003 Bridge Question 1
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2503 Jun 2003 Bridge Question 1 continued
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Budgeting and Budgetary Control
2503 Jun 2003 Bridge Question 1 Mark scheme
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Budgeting and Budgetary Control
2503 Jun 2003 Bridge Question 1 Mark scheme continued
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Standard Costing and Variance Analysis
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Standard Costing and Variance Analysis
2503 Jun 2007 Omega Question 1
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Standard Costing and Variance Analysis
2503 Jun 2007 Omega Question 1 Mark scheme
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Standard Costing and Variance Analysis
2503 Jun 2006 EC Question 1
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Standard Costing and Variance Analysis
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Standard Costing and Variance Analysis
2503 Jun 2005 Precise Question 2
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Standard Costing and Variance Analysis
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Standard Costing and Variance Analysis
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Standard Costing and Variance Analysis
2503 Jun 2004 Benjamin Question 1
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Standard Costing and Variance Analysis
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Standard Costing and Variance Analysis
2503 Jun 2002 Jasper Question 1
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Standard Costing and Variance Analysis
2503 Jun 2002 Jasper Question 1 Mark scheme
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Capital Expenditure Appraisal
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Capital Expenditure Appraisal
2503 Jun 2007 Whitney Question 2
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2503 Jun 2006 Layla Question 2
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2503 Jun 2004 Triffid Question 2
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Capital Expenditure Appraisal
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Capital Expenditure Appraisal
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Capital Expenditure Appraisal
2503 Jun 2003 Song Question 2
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Capital Expenditure Appraisal
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Stock
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Stock
2501 Jan 2007 J Bells Question 2
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2501 Jun 2006 Winston Bai Question 1
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2501 Jun 2005 Simon Khan Question 2
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2501 Jun 2004 Martin Zuckor Question 1
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2501 Jun 2003 Sophie Scott Question 3
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2501 Jan 2002 David Manfredini Question 2
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2501 Jun 2001 Gary Owen Question 3
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Costing and Decision-making: Cost Behaviour and Cost-Volume-Profit-Analysis
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Costing and Decision-making: Cost Behaviour and Cost-Volume-Profit-Analysis
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2504 Jun 2005 Calthorpe and Earle Question 1
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2504 Jun 2005 Calthorpe and Earle Question 1 Mark scheme cont
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2500 Jun 2002 S Piper Question 3
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2500 Jan 2002 Albert Ross Question 3
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2500 Jan 2002 Albert Ross Question 3 Mark scheme
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2500 Jun 2001 Claret Question 1
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2500 Jun 2001 Claret Question 1 Mark scheme
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Costing and Decision-making: Marginal Costing and Accounting for Decision-making
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Costing and Decision-making: Marginal Costing and Accounting for Decision-making
F014 Specimen Sandstone Question 3
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Costing and Decision-making: Marginal Costing and Accounting for Decision-making
F014 Specimen Sandstone Question 3 Mark scheme
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2504 Jun 2007 Fairymead Question 2
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2504 Jun 2006 Mallet and Meyer Question 3
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2504 Jun 2006 Mallet and Meyer Question 3 Mark scheme
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2504 Jun 2003 Mumbles Question 3
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Costing and Decision-making: Marginal Costing and Accounting for Decision-making
2504 Jun 2003 Mumbles Question 3 Mark scheme
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Costing and Decision-making: Absorption (Total) Costing
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Costing and Decision-making: Absorption (Total) Costing
F014 Specimen Monarch Question 4
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Costing and Decision-making: Absorption (Total) Costing
F014 Specimen Monarch Question 4 Mark scheme
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Costing and Decision-making: Absorption (Total) Costing
2504 Jun 2007 Innisfail Question 3
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2504 Jun 2007 Innisfail Question 3 continued
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2504 Jun 2006 Garratt Question 2
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2504 Jun 2006 Garratt Question 2 continued
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2504 Jun 2005 Manifold Question 2
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2504 Jun 2004 Spooner Question 3
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2504 Jun 2004 Spooner Question 3 Mark scheme
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2504 Jun 2003 Sker Question 2
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2504 Jun 2003 Sker Question 2 continued
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2504 Jun 2002 Margam Question 2
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2504 Jun 2002 Margam Question 2 continued
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Costing and Decision-making: Absorption (Total) Costing
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Costing and Decision-making: Activity-based Costing
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Costing and Decision-making: Activity-based Costing
2504 Jun 2007 Innisfail Question 3
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2504 Jun 2007 Innisfail Question 3 continued
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2504 Jun 2004 Spooner Question 3
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2504 Jun 2004 Spooner Question 3 continued
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2504 Jun 2007 Moreton Question 1
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2504 Jun 2007 Moreton Question 1 Mark scheme
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2504 Jun 2002 Tollgate Question 3
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F014 Specimen Clearwater Question 2
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F014 Specimen Clearwater Question 2 Mark scheme
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2504 Jun 2006 Heisler Question 1
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2504 Jun 2005 Waterhouses Question 3
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2504 Jun 2004 Fairlie Question 2
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Costing Applications: Contract Costing
2504 Jun 2004 Fairlie Question 2 continued
Costing Applications: Contract Costing
2504 Jun 2004 Fairlie Question 2 Mark scheme
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2504 Jun 2002 Loyal Question 1
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Social Responsibility: The Social implications of Decision-making
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Social Responsibility: The Social implications of Decision-making
2503 Jun 2006 Layla Question 2
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2503 Jun 2005 Waterhouses Question 3
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2503 Jun 2005 Waterhouses Question 3 Mark scheme
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