Unit F014 - OCR

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

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AS Level Accounting

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

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Budgeting and Budgetary Control

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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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Budgeting and Budgetary Control F014 Specimen Jade Question 1 Mark scheme

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Budgeting and Budgetary Control F014 Specimen Jade Question 1 Mark scheme continued

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Budgeting and Budgetary Control 2503 Jun 2007 Susan Lee Question 3

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Budgeting and Budgetary Control 2503 Jun 2007 Susan Lee Question 3 continued

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Budgeting and Budgetary Control 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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Budgeting and Budgetary Control 2503 Jun 2006 Badge Question 3 Mark scheme

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Budgeting and Budgetary Control 2503 Jun 2006 Badge Question 3 Mark scheme continued

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Budgeting and Budgetary Control 2503 Jun 2003 Bridge Question 1

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Budgeting and Budgetary Control 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 2503 Jun 2006 EC Question 1 Mark scheme

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Standard Costing and Variance Analysis 2503 Jun 2005 Precise Question 2

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Standard Costing and Variance Analysis 2503 Jun 2005 Precise Question 2 Mark scheme

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Standard Costing and Variance Analysis 2503 Jun 2005 Precise Question 2 Mark scheme continued

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Standard Costing and Variance Analysis 2503 Jun 2004 Benjamin Question 1

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Standard Costing and Variance Analysis 2503 Jun 2004 Benjamin Question 1 Mark scheme

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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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Capital Expenditure Appraisal 2503 Jun 2007 Whitney Question 2 continued+

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Capital Expenditure Appraisal 2503 Jun 2007 Whitney Question 2 Mark scheme

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Capital Expenditure Appraisal 2503 Jun 2007 Whitney Question 2 Mark scheme continued

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Capital Expenditure Appraisal 2503 Jun 2006 Layla Question 2

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Capital Expenditure Appraisal 2503 Jun 2006 Layla Question 2

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Capital Expenditure Appraisal 2503 Jun 2006 Layla Question 2 Mark scheme

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Capital Expenditure Appraisal 2503 Jun 2006 Layla Question 2 Mark scheme continued

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Capital Expenditure Appraisal 2503 Jun 2004 Triffid Question 2

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Capital Expenditure Appraisal 2503 Jun 2004 Triffid Question 2 continued

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Capital Expenditure Appraisal 2503 Jun 2004 Triffid Question 2 Mark scheme

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Capital Expenditure Appraisal 2503 Jun 2004 Triffid Question 2 Mark scheme continued

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Capital Expenditure Appraisal 2503 Jun 2003 Song Question 2

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Capital Expenditure Appraisal 2503 Jun 2003 Song Question 2 continued

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Capital Expenditure Appraisal 2503 Jun 2003 Song Question 2 Mark scheme

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Stock

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Stock 2501 Jan 2007 J Bells Question 2

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Stock 2501 Jan 2007 J Bells Question 2 Mark scheme

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Stock 2501 Jun 2006 Winston Bai Question 1

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Stock 2501 Jun 2006 Winston Bai Question 1 Mark scheme

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Stock 2501 Jun 2005 Simon Khan Question 2

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Stock 2501 Jun 2005 Simon Khan Question 2 Mark scheme

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Stock 2501 Jun 2004 Martin Zuckor Question 1

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Stock 2501 Jun 2004 Martin Zuckor Question 1 Mark scheme

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Stock 2501 Jun 2003 Sophie Scott Question 3

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Stock 2501 Jun 2003 Sophie Scott Question 3 Mark scheme

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Stock 2501 Jan 2002 David Manfredini Question 2

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Stock 2501 Jan 2002 David Manfredini Question 2 Mark scheme

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Stock 2501 Jun 2001 Gary Owen Question 3

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Stock 2501 Jun 2001 Gary Owen Question 3 Mark scheme

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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 2504 Jun 2006 Mallet and Meyer Question 3

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Costing and Decision-making: Cost Behaviour and Cost-Volume-Profit-Analysis 2504 Jun 2006 Mallet and Meyer Question 3 Mark scheme

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Costing and Decision-making: Cost Behaviour and Cost-Volume-Profit-Analysis 2504 Jun 2006 Mallet and Meyer Question 3 Mark scheme cont

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Costing and Decision-making: Cost Behaviour and Cost-Volume-Profit-Analysis 2504 Jun 2006 Mallet and Meyer Question 3 Mark scheme cont

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Costing and Decision-making: Cost Behaviour and Cost-Volume-Profit-Analysis 2504 Jun 2005 Calthorpe and Earle Question 1

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Costing and Decision-making: Cost Behaviour and Cost-Volume-Profit-Analysis 2504 Jun 2005 Calthorpe and Earle Question 1 continued

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Costing and Decision-making: Cost Behaviour and Cost-Volume-Profit-Analysis 2504 Jun 2005 Calthorpe and Earle Question 1 Mark scheme

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Costing and Decision-making: Cost Behaviour and Cost-Volume-Profit-Analysis 2504 Jun 2005 Calthorpe and Earle Question 1 Mark scheme cont

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Costing and Decision-making: Cost Behaviour and Cost-Volume-Profit-Analysis 2504 Jun 2004 George England Question 1

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Costing and Decision-making: Cost Behaviour and Cost-Volume-Profit-Analysis 2504 Jun 2004 George England Question 1 Mark scheme

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Costing and Decision-making: Cost Behaviour and Cost-Volume-Profit-Analysis 2504 Jun 2004 George England Question 1 Mark scheme cont

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Costing and Decision-making: Cost Behaviour and Cost-Volume-Profit-Analysis 2500 Jun 2002 S Piper Question 3

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Costing and Decision-making: Cost Behaviour and Cost-Volume-Profit-Analysis 2500 Jun 2002 S Piper Question 3 Mark scheme

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Costing and Decision-making: Cost Behaviour and Cost-Volume-Profit-Analysis 2500 Jun 2002 S Piper Question 3 Mark scheme continued

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Costing and Decision-making: Cost Behaviour and Cost-Volume-Profit-Analysis 2500 Jan 2002 Albert Ross Question 3

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Costing and Decision-making: Cost Behaviour and Cost-Volume-Profit-Analysis 2500 Jan 2002 Albert Ross Question 3 Mark scheme

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Costing and Decision-making: Cost Behaviour and Cost-Volume-Profit-Analysis 2500 Jun 2001 Claret Question 1

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Costing and Decision-making: Cost Behaviour and Cost-Volume-Profit-Analysis 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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Costing and Decision-making: Marginal Costing and Accounting for Decision-making F014 Specimen Sandstone Question 3 Mark scheme continued

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Costing and Decision-making: Marginal Costing and Accounting for Decision-making 2504 Jun 2007 Fairymead Question 2

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Costing and Decision-making: Marginal Costing and Accounting for Decision-making 2504 Jun 2007 Fairymead Question 2

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Costing and Decision-making: Marginal Costing and Accounting for Decision-making 2504 Jun 2007 Fairymead Question 2 continued

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Costing and Decision-making: Marginal Costing and Accounting for Decision-making 2504 Jun 2006 Mallet and Meyer Question 3

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Costing and Decision-making: Marginal Costing and Accounting for Decision-making 2504 Jun 2006 Mallet and Meyer Question 3 Mark scheme

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Costing and Decision-making: Marginal Costing and Accounting for Decision-making 2504 Jun 2006 Mallet and Meyer Question 3 Mark scheme cont

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Costing and Decision-making: Marginal Costing and Accounting for Decision-making 2504 Jun 2006 Mallet and Meyer Question 3 Mark scheme cont

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Costing and Decision-making: Marginal Costing and Accounting for Decision-making 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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Costing and Decision-making: Absorption (Total) Costing 2504 Jun 2007 Innisfail Question 3 continued

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Costing and Decision-making: Absorption (Total) Costing 2504 Jun 2007 Innisfail Question 3 Mark scheme

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Costing and Decision-making: Absorption (Total) Costing 2504 Jun 2007 Innisfail Question 3 Mark scheme continued

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Costing and Decision-making: Absorption (Total) Costing 2504 Jun 2006 Garratt Question 2

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Costing and Decision-making: Absorption (Total) Costing 2504 Jun 2006 Garratt Question 2 continued

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Costing and Decision-making: Absorption (Total) Costing 2504 Jun 2006 Garratt Question 2 Mark scheme

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Costing and Decision-making: Absorption (Total) Costing 2504 Jun 2006 Garratt Question 2 Mark scheme continued

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Costing and Decision-making: Absorption (Total) Costing 2504 Jun 2005 Manifold Question 2

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Costing and Decision-making: Absorption (Total) Costing 2504 Jun 2005 Manifold Question 2 continued

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Costing and Decision-making: Absorption (Total) Costing 2504 Jun 2005 Manifold Question 2 Mark scheme

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Costing and Decision-making: Absorption (Total) Costing 2504 Jun 2005 Manifold Question 2 Mark scheme continued

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Costing and Decision-making: Absorption (Total) Costing 2504 Jun 2004 Spooner Question 3

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Costing and Decision-making: Absorption (Total) Costing 2504 Jun 2004 Spooner Question 3 Mark scheme

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Costing and Decision-making: Absorption (Total) Costing 2504 Jun 2003 Sker Question 2

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Costing and Decision-making: Absorption (Total) Costing 2504 Jun 2003 Sker Question 2 continued

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Costing and Decision-making: Absorption (Total) Costing 2504 Jun 2003 Sker Question 2 Mark scheme

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Costing and Decision-making: Absorption (Total) Costing 2504 Jun 2003 Sker Question 2 Mark scheme continued

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Costing and Decision-making: Absorption (Total) Costing 2504 Jun 2002 Margam Question 2

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Costing and Decision-making: Absorption (Total) Costing 2504 Jun 2002 Margam Question 2 continued

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Costing and Decision-making: Absorption (Total) Costing 2504 Jun 2002 Margam Question 2 Mark scheme

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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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Costing and Decision-making: Activity-based Costing 2504 Jun 2007 Innisfail Question 3 continued

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Costing and Decision-making: Activity-based Costing 2504 Jun 2007 Innisfail Question 3 Mark scheme

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Costing and Decision-making: Activity-based Costing 2504 Jun 2007 Innisfail Question 3 Mark scheme continued

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Costing and Decision-making: Activity-based Costing 2504 Jun 2004 Spooner Question 3

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Costing and Decision-making: Activity-based Costing 2504 Jun 2004 Spooner Question 3 continued

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Costing and Decision-making: Comparison of Costing Methods

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Costing and Decision-making: Comparison of Costing Methods 2504 Jun 2007 Moreton Question 1

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Costing and Decision-making: Comparison of Costing Methods 2504 Jun 2007 Moreton Question 1 Mark scheme

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Costing and Decision-making: Comparison of Costing Methods 2504 Jun 2002 Tollgate Question 3

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Costing and Decision-making: Comparison of Costing Methods 2504 Jun 2002 Tollgate Question 3 Mark scheme

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Costing and Decision-making: Comparison of Costing Methods 2504 Jun 2002 Tollgate Question 3 Mark scheme continued

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Costing Applications: Contract Costing

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Costing Applications: Contract Costing F014 Specimen Clearwater Question 2

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Costing Applications: Contract Costing F014 Specimen Clearwater Question 2 Mark scheme

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Costing Applications: Contract Costing F014 Specimen Clearwater Question 2 Mark scheme continued

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Costing Applications: Contract Costing 2504 Jun 2006 Heisler Question 1

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Costing Applications: Contract Costing 2504 Jun 2006 Heisler Question 1 Mark scheme

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Costing Applications: Contract Costing 2504 Jun 2005 Waterhouses Question 3

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Costing Applications: Contract Costing 2504 Jun 2005 Waterhouses Question 3 Mark scheme

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Costing Applications: Contract Costing 2504 Jun 2004 Fairlie Question 2

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Costing Applications: Contract Costing 2504 Jun 2004 Fairlie Question 2 continued

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Costing Applications: Contract Costing 2504 Jun 2004 Fairlie Question 2 Mark scheme

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Costing Applications: Contract Costing 2504 Jun 2002 Loyal Question 1

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Costing Applications: Contract Costing 2504 Jun 2002 Loyal Question 1 continued

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Costing Applications: Contract Costing 2504 Jun 2002 Loyal Question 1 Mark scheme

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Costing Applications: Contract Costing 2504 Jun 2002 Loyal Question 1 Mark scheme continued

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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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Social Responsibility: The Social implications of Decision-making 2503 Jun 2006 Layla Question 2 continued

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Social Responsibility: The Social implications of Decision-making 2503 Jun 2006 Layla Question 2 Mark scheme

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Social Responsibility: The Social implications of Decision-making 2503 Jun 2006 Layla Question 2 Mark scheme continued

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Social Responsibility: The Social implications of Decision-making 2503 Jun 2005 Waterhouses Question 3

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Social Responsibility: The Social implications of Decision-making 2503 Jun 2005 Waterhouses Question 3 Mark scheme

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Social Responsibility: The Social implications of Decision-making 2503 Jun 2004 Triffid Question 2

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Social Responsibility: The Social implications of Decision-making 2503 Jun 2004 Triffid Question 2 continued

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Social Responsibility: The Social implications of Decision-making 2503 Jun 2004 Triffid Question 2 Mark scheme

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Social Responsibility: The Social implications of Decision-making 2503 Jun 2004 Triffid Question 2 Mark scheme continued

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