An expert-crafted guide for Pearson Edexcel International A Level Accounting (YAC11), detailing Unit 1 and Unit 2 exam strategies, marking-scheme criteria for top-band essays, common calculation pitfalls from the January 2026 exam series, and technical analysis of core accounting principles.
อ่าน 4 นาทีอัปเดตเมื่อ: 21 มิ.ย. 2569
ภาพรวมข้อสอบ
จำนวนฉบับ
2
คะแนนเต็ม
400
เวลาสอบ
6ชม.
ประเภทคำถาม
3
ฉบับ
เวลา
คะแนน
จำนวนข้อ
น้ำหนักคะแนน
ประเภทคำถาม
Unit 1
3ชม.
200
5
50%
Statement of Profit or Loss and Financial Position preparation, Suspense Account and Journal Entries error correction, Control accounts and double entry rules, Incomplete records, thefts and club accounts, Cost allocation, apportionment and overhead recovery, Ratio calculations, liquidity and profitability analysis
Unit 2
3ชม.
200
5
50%
Company financial statements with manufacturing components under IAS 1, Standard costing variances and reconciliations, Business purchase, merger valuation and goodwill calculation, Marginal vs Absorption costing evaluations, Statement of Cash Flows and liquidity evaluation, Project appraisal, WACC and Net Present Value calculations
เกณฑ์เกรด
A*ABCDEU
ข้อกำหนดเครื่องคิดเลข
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.
วัตถุประสงค์: Plot a function to read its roots (zeros), points of intersection, and maxima/minima.
ใช้เมื่อใด: Checking solutions, sketching, or solving where an analytic method is hard.
ขั้นตอน
Graph the function(s) and use the built-in zero, intersect and maximum/minimum tools.
ข้อควรระวังในการสอบ: 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)
วัตถุประสงค์: Solve an equation or find a variable numerically when an algebraic route is long or implicit.
ใช้เมื่อใด: Iterative or implicit equations, or to confirm an algebraic solution.
ขั้นตอน
Use the equation/zero solver, entering the equation and a sensible starting estimate.
ข้อควรระวังในการสอบ: 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)
วัตถุประสงค์: Evaluate a definite integral \(\int_a^b f(x)\,dx\) or a gradient \(f'(x)\) at a point.
ใช้เมื่อใด: Checking calculus answers, or where only a numerical value is needed.
ขั้นตอน
Use the GDC's numeric integral / derivative function with the limits or the point.
ข้อควรระวังในการสอบ: 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)
วัตถุประสงค์: 1-var/2-var statistics, linear regression, and cumulative binomial / normal / Poisson probabilities without tables.
ใช้เมื่อใด: Statistics questions and hypothesis tests.
ขั้นตอน
Enter data in the statistics editor, or use the distribution menu (binomial cdf, normal cdf, …).
ข้อควรระวังในการสอบ: Allowed, but clear stored programs/data (graphical calculators in exam mode) and show the required working — unsupported calculator answers score no method marks.
ข้อผิดพลาดที่พบบ่อย
1highคะแนนที่เกี่ยวข้อง: 2Financial statements of organisations
Treating long-term liabilities as non-current even when they are due for repayment within 12 months of the reporting date.
วิธีหลีกเลี่ยง: Always check the repayment date. For example, in the January 2026 paper, an 8% bank loan repayable in August 2026 was current at the 31 December 2025 year-end and must be classified as a current liability.
2mediumคะแนนที่เกี่ยวข้อง: 4Investment ratios
Failing to treat redeemable preference shares as debt when calculating the gearing ratio.
วิธีหลีกเลี่ยง: Redeemable preference shares must be added to non-current debt (fixed cost capital) inside the gearing formula, while only non-redeemable preference shares are treated as equity.
3mediumคะแนนที่เกี่ยวข้อง: 3Limited companies
Omitting the necessary transfer to the Capital Redemption Reserve during ordinary share redemptions when no new shares are issued.
วิธีหลีกเลี่ยง: Transfer the nominal value of the redeemed shares from retained earnings to a Capital Redemption Reserve to maintain the capital base of the company.
4highคะแนนที่เกี่ยวข้อง: 5Principles of accounting and double entry bookkeeping
Applying prohibited shorthand or non-standard abbreviations like 'IS', 'P/L' or 'SPLCI' for ledger and journal transfers.
วิธีหลีกเลี่ยง: Write out the full name of the destination account (e.g. write 'Income statement' or 'Balance b/d' / 'Balance c/d' completely).
5highคะแนนที่เกี่ยวข้อง: 3Control procedures
Failing to adjust the trade receivables balance for bankrupt debtor write-offs before calculating the updated allowance for irrecoverable debts.
วิธีหลีกเลี่ยง: Subtract any specific bad debt write-offs from the trade receivables total first, and then apply the percentage rate to the remaining trade receivables balance.
6mediumคะแนนที่เกี่ยวข้อง: 4Introduction to costing
Including 'alien' or non-manufacturing items (such as marketing overheads or sales commission) in the cost of production calculations.
วิธีหลีกเลี่ยง: Only include direct materials, direct labour, and factory overheads (power, factory depreciation, factory supervisor salaries) in the manufacturing account.