ACCOUNTING · Pearson Edexcel IGCSE
ACCOUNTING/22
Financial Statements (4AC1/02)
Accounting · June 2025 · Variant 2
Relative difficulty
Analysis source: Pearson Edexcel
Analysis aligned to the official syllabus and assessment design.
3.5 / 5
150
195 min
Preparation of books of original entry and partnership final accounts with adjustments
Cohort performance
Session statistics from official examination reports
Total marks
150
Duration
195 min
Session difficulty
3.5 / 5
Key examiner messages
Top priorities from the principal examiner before you revise
A massive chunk of the available marks lies in practical template construction and financial accounting adjustments:
Question difficulty map
How candidates performed on each question in this series
No data available in official reports
Assessment objectives
Skill and AO weighting from official examiner commentary
Skill weighting
Shows the skill mix this paper tested most heavily.
Bookkeeping & Double Entry
Weight: 5100%Financial Statements
Weight: 480%Analytical &
Weight: 240%Evaluation & Analysis
Weight: 120%
Method marks watchlist
Where working, steps, or method marks were commonly lost
No data available in official reports
Recurring mistakes across years
Themes examiners flag in multiple recent sessions for this subject
No data available in official reports
Question choice intelligence
Mean scores and popularity for optional questions (HKDSE electives)
No data available in official reports
Level exemplars
What candidate scripts at each grade level looked like
No data available in official reports
Grade & admission context
How marks relate to grade thresholds and entry standards
Report type
Examiner report — national grade boundaries and question-level commentary
Deep insights
What top candidates did
Techniques and approaches examiners rewarded in this series
No data available in official reports
Command word playbook
How to match each command word to the expected response style
Match the expected response style for “Prepare” questions.
Give reasons and link mechanism to outcome; each point needs a because/so chain.
Match the expected response style for “State” questions.
Match the expected response style for “Advise” questions.
Show formula, substitution, and unit; method marks need visible working.
Name or point to the specific feature asked for — avoid extra explanation.
Time traps
Sections where candidates spent disproportionate time relative to marks
Min per mark: 1.5
Min per mark: 1.5
Min per mark: 1.2
Min per mark: 1.2
Min per mark: 1.2
Min per mark: 1.2
Syllabus traceability
Topics linked to questions and mark weighting in this session
Books of original entry
24 marks this session
Financial statements of a partnership
23 marks this session
Financial statements of a sole trader
16 marks this session
Correction of errors
16 marks this session
MCQ trap analytics
Commonly chosen wrong options from examiner commentary
No data available in official reports
Topic heatmap across years
Mark concentration by topic and exam year for this subject
Mark intensity
Financial statements of a partnership
Books of original entry
Correction of errors
Financial statements of a manufacturer
Incomplete records
Financial statements of a sole trader
Trial balance
Bank reconciliation statements
Difficulty trend
How session difficulty has shifted across recent years
Paper comparison
Marks and duration breakdown across papers in this session
Paper 1: Introduction to Bookkeeping and Accounting:
Paper 2: Financial Statements:
Marks you can still earn
Where valid approaches outside the mark scheme may still gain credit
No data available in official reports
Practise what examiners flagged
Target weak topics from this report inside the Revui app
Books of original entry
24 marks this session
Practise in RevuiFinancial statements of a partnership
23 marks this session
Practise in RevuiFinancial statements of a sole trader
16 marks this session
Practise in RevuiCorrection of errors
16 marks this session
Practise in RevuiSelf-diagnostic checklist
Key actions before you sit this paper — copy and tick off as you revise
- 1Message
A massive chunk of the available marks lies in practical template construction and financial accounting adjustments:
Teacher briefing pack
One-page session summary for tutors and classroom review
June 2025 2025
Accounting
A massive chunk of the available marks lies in practical template construction and financial accounting adjustments:
A massive chunk of the available marks lies in practical template construction and financial accounting adjustments:
- Total marks
- 150
- Duration
- 195 min
- Session difficulty
- 3.5 / 5
Session analysis
A massive chunk of the available marks lies in practical template construction and financial accounting adjustments:
Updated Jun 13, 2026
Paper breakdown
Paper 1: Introduction to Bookkeeping and Accounting:
Paper 2: Financial Statements:
Top chapters
Exam structure insights
Marks by chapter
See where the marks were concentrated so revision time goes to the highest-value topics.
Mark accessibility
Estimate which marks were basic, mid-level, or high-difficulty.
80% within easy or medium reach
Command word frequency
Spot common command words so answers match the expected response style.
Question type mix
Compare the mark share of each paper section and question type.
Bookkeeping Exercises & Financial Statements
78·9·52%
Short Answer, Calculations & Evaluative Essays
62·16·41%
Multiple Choice Questions
10·10·7%
Study ROI
Bigger bubbles recur more often; higher bubbles carry more marks, helping you rank revision priorities.
Time vs marks
Compare marks with suggested time allocation to plan exam pacing.
Paper 1 Section A (…
0.83 m/minPaper 1 Q14 (Journa…
0.83 m/minPaper 1 Q15 (Correc…
0.83 m/minPaper 1 Q16 (Bank R…
0.83 m/minPaper 1 Q17 (Contro…
0.83 m/minPaper 1 Q18 (Irreco…
0.66 m/minPaper 2 Q1 (Sole Tr…
0.68 m/minTotal marks
125
Total time
165 min
Avg pace
0.76
Next-year prediction
Topics worth watching next year, with the reason shown directly below each bar.
Financial statements of a manufacturer
85%85%
Incomplete records
80%80%
The calculation and interpretation of accounting ratios
75%75%
Exam tips
Paper format
- Duration
- 1h 15min
- Total marks
- 50
- Weighting
- 33.3%
- Question types
- Manufacturing Accounts, Financial Statements of Sole Traders or Partnerships, Ratios, Evaluation Essays
Analysis is paraphrased for study purposes. Always verify against the official examiner report and mark scheme.