Master the Pearson Edexcel International GCSE Accounting (4AC1) exam with strategic guidance on T-account layout mechanics, precise double-entry adjustments for manufacturing and bad debt provisions, and examiner-tested templates for scoring maximum marks on evaluation essays.
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
150
制限時間
3時間 15分
出題形式
3
試験
時間
配点
問題数
配点比率
出題形式
Paper 1: Introduction to Bookkeeping and Accounting (4AC1/01)
2時間
100
8
66.7%
Multiple Choice, Short Answer / Grid Ticking, Day Books, Ledger accounts, Journals and Bank Reconciliation
Paper 2: Financial Statements (4AC1/02)
1時間 15分
50
2
33.3%
Manufacturing Accounts, Financial Statements of Sole Traders or Partnerships, Ratios, Evaluation Essays
評価段階
987654321U
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.
AO1: Recall, select and communicate knowledge of accounting principles and techniques (35%)
AO2: Apply knowledge and understanding of accounting principles and techniques to prepare and present accounts (45%)
AO3: Analyze and evaluate financial information, make decisions, and draw conclusions (20%)
過去問と採点基準にもとづいて作成（2023–2025）。
電卓プログラム
Table mode for roots & turning points
Scientific calculator (e.g. Casio fx-991 series)
目的: Tabulate \(y\) across a range of \(x\) to locate sign changes (roots) and approximate maxima/minima.
使う場面: Solving or sketching a function when you want to find where its graph crosses or turns.
手順
Enter the function in TABLE mode, set the start, end and step, then read where the sign of \(y\) changes or where it peaks.
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 mode (mean, SD & regression)
Scientific calculator (e.g. Casio fx-991 series)
目的: Read the mean \(\bar{x}\) and standard deviation directly, and the gradient/intercept (and \(r\)) of a linear regression for bivariate data.
使う場面: Any data-handling, statistics, or required-practical analysis question.
手順
Enter the data in STAT mode (1-VAR or A+BX), then recall \(\bar{x}\), \(\sigma\) or the regression coefficients.
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.
Carry exact values with Ans & memory
Scientific calculator (e.g. Casio fx-991 series)
目的: Keep full-precision intermediate values to avoid rounding errors.
使う場面: Multi-step calculations where premature rounding loses the final accuracy mark.
手順
Use Ans, STO/RCL or the M+ memory to reuse the unrounded result of each step; round only the final answer.
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.
Equation solver — to CHECK your working
Scientific calculator (e.g. Casio fx-991 series)
目的: Use the built-in EQN/SOLVE mode to verify roots of quadratics or simultaneous equations you have already solved by algebra.
使う場面: As a check only, after solving by hand.
手順
Enter the coefficients in EQN mode (or use SOLVE) and confirm they match your worked solution.
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: 3Irrecoverable debts (Accounting for end of period adjustments)
Calculating the provision for irrecoverable debts on the total trade receivables balance without first deducting outstanding specific bad debts to be written off at year-end.
回避方法: Always deduct the specific irrecoverable debt from the trade receivables balance first, and then apply the provision percentage to the adjusted receivables balance.
2high影響する配点: 2Ledger accounting
Using generic labels such as 'standing order' or 'direct debit' instead of the specific nominal or personal ledger account name (e.g. 'NY Electric') in the cash book or ledgers.
回避方法: Ensure every transaction in a ledger account is referenced to the exact name of the double-entry account to which it belongs.
3medium影響する配点: 2Control accounts
Including cash-based transactions (cash sales and cash purchases) directly inside the trade ledger control accounts.
回避方法: Only record credit transactions, sales returns, purchases returns, cash/cheque payments to credit suppliers, cash receipts from credit customers, and contras in control accounts.
4high影響する配点: 2Ledger accounting
Forgetting to carry down (Balance c/d) and bring down (Balance b/d) ledger balances to the start of the next period with the correct date label.
回避方法: At the end of the financial period, balance the account, record 'Balance c/d' on the side with the lower total, and bring it down as 'Balance b/d' on the opposite side on the very next calendar day.
5medium影響する配点: 3Capital expenditure and revenue expenditure
Classifying capital expenditure items, such as machinery installation costs or initial legal fees for factory extensions, as revenue expenses.
回避方法: Capitalize all one-off costs incurred to bring a non-current asset into operational use as part of the asset's cost price in the Statement of Financial Position.
6high影響する配点: 3Use of technology in accounting
Providing a one-sided response to 'Discuss' or 'Advise' evaluation questions, such as only listing the advantages of a computerized accounting system.
回避方法: Structure essay answers to include at least two advantages, two disadvantages, and a distinct, justified conclusion to secure full evaluation marks.