Master Edexcel International AS/A Level Accounting (XAC11) with examiner-sourced strategies. Learn the exact timing rules, working note structures, and evaluation techniques required to unlock Level-4 marks.
読了時間 5 分更新日: 2026年6月21日
試験の概要
試験数
2
満点
400
制限時間
6時間
出題形式
3
試験
時間
配点
問題数
配点比率
出題形式
Unit 1: The Accounting System and Costing
3時間
200
5
50%
Financial Statement Preparation and Forecast Analysis, Error Correction, Suspense Account and Ledger Accounts, Control Accounts and Double Entry Differences, Incomplete Records, Theft Calculations and Club Accounts, Overhead Allocation, Apportionment and Under-absorption, Ratio Calculations, Interpretations and Evaluations
Unit 2: Corporate and Management Accounting
3時間
200
5
50%
Corporate Statements (IAS 1) and Auditor Evaluation, Standard Costing, Variance Reconciliation and Pricing Evaluation, Company Purchase, Goodwill, and Revaluation Journals, Absorption and Marginal Costing Comparison and Inventory Valuations, Statement of Cash Flows (IAS 7) Calculations and Liquidity Evaluation, Project Appraisal, WACC, and NPV Calculations
評価段階
A*ABCDEU
電卓の規定
A scientific or graphical calculator is permitted. Graphical calculators must be in exam mode with all stored programs and data cleared before the exam; the calculator must not be able to retrieve stored text or formulae.
過去問と採点基準にもとづいて作成（2023–2026）。
電卓プログラム
Graph: zeros, intersections & turning points
Graphical calculator / GDC (exam mode)
目的: Plot a function to read its roots (zeros), points of intersection, and maxima/minima.
使う場面: Checking solutions, sketching, or solving where an analytic method is hard.
手順
Graph the function(s) and use the built-in zero, intersect and maximum/minimum tools.
試験での注意: Allowed, but clear stored programs/data (graphical calculators in exam mode) and show the required working — unsupported calculator answers score no method marks.
Numerical equation solver
Graphical calculator / GDC (exam mode)
目的: Solve an equation or find a variable numerically when an algebraic route is long or implicit.
使う場面: Iterative or implicit equations, or to confirm an algebraic solution.
手順
Use the equation/zero solver, entering the equation and a sensible starting estimate.
試験での注意: Allowed, but clear stored programs/data (graphical calculators in exam mode) and show the required working — unsupported calculator answers score no method marks.
Numerical integration & differentiation
Graphical calculator / GDC (exam mode)
目的: Evaluate a definite integral \(\int_a^b f(x)\,dx\) or a gradient \(f'(x)\) at a point.
使う場面: Checking calculus answers, or where only a numerical value is needed.
手順
Use the GDC's numeric integral / derivative function with the limits or the point.
試験での注意: Allowed, but clear stored programs/data (graphical calculators in exam mode) and show the required working — unsupported calculator answers score no method marks.
Statistics & probability distributions
Graphical calculator / GDC (exam mode)
目的: 1-var/2-var statistics, linear regression, and cumulative binomial / normal / Poisson probabilities without tables.
使う場面: Statistics questions and hypothesis tests.
手順
Enter data in the statistics editor, or use the distribution menu (binomial cdf, normal cdf, …).
試験での注意: Allowed, but clear stored programs/data (graphical calculators in exam mode) and show the required working — unsupported calculator answers score no method marks.
よくあるミス
1high影響する配点: 12Principles of accounting and double entry bookkeeping
Omitting drawings adjustments (e.g. cash taken by the owner) when reconstructing incomplete records, leading to understated sales and net profits.
回避方法: Always add cash drawings back to the cash balance when using the cash balance method to reconstruct credit sales or cash sales.
2medium影響する配点: 6Limited companies
Treating a revaluation surplus as a revenue reserve (like retained earnings) rather than a capital reserve in the equity section of corporate statements.
回避方法: Show the revaluation reserve as a separate item under the Equity section, and ensure it is not included in calculations of distributable reserves.
3medium影響する配点: 8Investment ratios
Classifying redeemable preference shares as equity instead of debt inside Statement of Financial Position and gearing ratio calculations.
回避方法: Under IAS 32, classify redeemable preference shares under Non-Current Liabilities. Add their value to debt when calculating the gearing ratio.
4high影響する配点: 12Analysis of accounting statements
Writing brief bullet points in the high-mark evaluation essays instead of fully developed, continuous prose presenting balanced arguments.
回避方法: Construct continuous paragraphs focusing on financial and non-financial benefits and drawbacks, and always end with a justified final decision.
5high影響する配点: 4Control procedures
Failing to deduct written-off irrecoverable debts from trade receivables before calculating the percentage-based allowance for doubtful debts.
回避方法: Follow the sequence: (Total Trade Receivables - New Irrecoverable Debts Written Off) x Allowance %. Do not apply the percentage to the unadjusted receivables figure.
6high影響する配点: 4Financial statements of organisations
Using prohibited abbreviations such as 'PC', 'COS', 'P/L', or 'IS' on the face of formal financial statements.
回避方法: Write all headings and line items out in full (e.g. write 'Cost of Production' or 'Prime Cost' completely) to secure layout and presentation marks.
7medium影響する配点: 2Project appraisal
Failing to state the full, official accounting formula before carrying out complex calculations like ARR or gearing ratio.
回避方法: Always write the algebraic or literal formula at the start of your working notes to earn the initial method/formula mark.