Ib G Jun17 Accn4 Mark Scheme -

Requires identifying the year/month payback occurs, likely on machine purchase questions. Calculate Net Present Value (3c): Requires applying discount factors to future cash flows. Advise Directors (3d):

Fixed overheads, salary calculations (including overtime), and allocation of overheads. Marginal Costing: Calculating marginal costs and selling prices. Variances: ib g jun17 accn4 mark scheme

All workings must be shown and clearly labeled; method marks can be lost if only the final answer is provided. "OF" (Own Figure) Rule: Requires identifying the year/month payback occurs

Two marks are generally allocated for the quality of presentation in numerical answers. Advice Questions: salary calculations (including overtime)