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.
閱讀時間 4 分鐘更新於: 2026年6月21日
試卷概覽
卷數
2
總分
400
考試時間
6小時
題型
3
試卷
時間
分數
題數
比重
題型
Unit 1
3小時
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
3小時
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
評級
A*ABCDEU
計算機規定
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.
根據歷屆試題與評分準則整理（2023–2026）。
計算機程式
Graph: zeros, intersections & turning points
Graphical calculator / GDC (exam mode)
用途: Plot a function to read its roots (zeros), points of intersection, and maxima/minima.
使用時機: Checking solutions, sketching, or solving where an analytic method is hard.
步驟
Graph the function(s) and use the built-in zero, intersect and maximum/minimum tools.
考試提示: 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)
用途: Solve an equation or find a variable numerically when an algebraic route is long or implicit.
使用時機: Iterative or implicit equations, or to confirm an algebraic solution.
步驟
Use the equation/zero solver, entering the equation and a sensible starting estimate.
考試提示: 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)
用途: Evaluate a definite integral \(\int_a^b f(x)\,dx\) or a gradient \(f'(x)\) at a point.
使用時機: Checking calculus answers, or where only a numerical value is needed.
步驟
Use the GDC's numeric integral / derivative function with the limits or the point.
考試提示: 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)
用途: 1-var/2-var statistics, linear regression, and cumulative binomial / normal / Poisson probabilities without tables.
使用時機: Statistics questions and hypothesis tests.
步驟
Enter data in the statistics editor, or use the distribution menu (binomial cdf, normal cdf, …).
考試提示: Allowed, but clear stored programs/data (graphical calculators in exam mode) and show the required working — unsupported calculator answers score no method marks.
常見錯誤
1high涉及分數: 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.
如何避免: 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.
2medium涉及分數: 4Investment ratios
Failing to treat redeemable preference shares as debt when calculating the gearing ratio.
如何避免: 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.
3medium涉及分數: 3Limited companies
Omitting the necessary transfer to the Capital Redemption Reserve during ordinary share redemptions when no new shares are issued.
如何避免: Transfer the nominal value of the redeemed shares from retained earnings to a Capital Redemption Reserve to maintain the capital base of the company.
4high涉及分數: 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.
如何避免: Write out the full name of the destination account (e.g. write 'Income statement' or 'Balance b/d' / 'Balance c/d' completely).
5high涉及分數: 3Control procedures
Failing to adjust the trade receivables balance for bankrupt debtor write-offs before calculating the updated allowance for irrecoverable debts.
如何避免: 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.
6medium涉及分數: 4Introduction to costing
Including 'alien' or non-manufacturing items (such as marketing overheads or sales commission) in the cost of production calculations.
如何避免: Only include direct materials, direct labour, and factory overheads (power, factory depreciation, factory supervisor salaries) in the manufacturing account.