Back to subject papers

ACCOUNTING-YAC11 · Pearson Edexcel International A Level

ACCOUNTING-YAC11/11

Paper 1

Accounting · 2024 · Variant 1

Relative difficulty

Demanding · 3.5/5

Analysis source: Pearson Edexcel

Analysis aligned to the official syllabus and assessment design.

Relative difficulty

3.5 / 5

Total marks

400

Duration

360 min

Most tested topic

Double Entry Bookkeeping, Correction of Errors, and Investment Analysis

Cohort performance

Session statistics from official examination reports

Total marks

400

Duration

360 min

Session difficulty

3.5 / 5

Key examiner messages

Top priorities from the principal examiner before you revise

1

The Pearson Edexcel International Advanced Level (IAL) Accounting Unit 1 (WAC11) and Unit 2 (WAC12) examinations of January 2024 presented a balanced yet challenging assessment of candidates' technical proficiency, analytical skills, and evaluative capabilities.

2

Overall, the papers represent a difficulty index of 3.5 out of 5, demanding a high level of conceptual clarity and strict adherence to correct accounting layouts.

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

Calculations and4
Evaluation and Critical3
Analysis of Scenario2
Recall of terms,1

Skill weighting

Shows the skill mix this paper tested most heavily.

Calculations andCalculations andEvaluation and CriticalEvaluation andCriticalAnalysis of ScenarioAnalysis ofScenarioRecall of terms,Recall of terms,
SkillWeightShare
  • Calculations and

    Weight: 4100%
  • Evaluation and Critical

    Weight: 375%
  • Analysis of Scenario

    Weight: 250%
  • Recall of terms,

    Weight: 125%

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

Level A*

Approx. 90% of maximum mark

Level A

Approx. 80% of maximum mark

Level B

Approx. 70% of maximum mark

Level C

Approx. 60% of maximum mark

Level D

Approx. 50% of maximum mark

Level E

Approx. 40% of maximum mark

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

CalculateFrequency: 28

Show formula, substitution, and unit; method marks need visible working.

PrepareFrequency: 12

Match the expected response style for “Prepare” questions.

EvaluateFrequency: 10

Weigh arguments for and against with evidence; end with a supported judgement.

ExplainFrequency: 8

Give reasons and link mechanism to outcome; each point needs a because/so chain.

StateFrequency: 6

Match the expected response style for “State” questions.

NameFrequency: 2

Match the expected response style for “Name” questions.

Time traps

Sections where candidates spent disproportionate time relative to marks

Unit 1 - Section B90m / 80 marks

Min per mark: 1.1

Unit 2 - Section B90m / 80 marks

Min per mark: 1.1

Syllabus traceability

Topics linked to questions and mark weighting in this session

Principles of accounting and double entry bookkeeping

94 marks this session

Investment ratios

55 marks this session

Project appraisal

55 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

LowHigh
Topic
2023
2024
2025
2026
Σ

Financial statements of organisations

94
140
234

Limited companies

72
85
157

Principles of accounting and double entry bookkeeping

94
55
149

Project appraisal

55
55
110

Control procedures

60
30
90

Introduction to costing

85
85

Investment ratios

55
55

Limited companies 77.

5
5

Paper comparison

Marks and duration breakdown across papers in this session

Unit 1: The Accounting System and Costing (WAC11/01): Unit 2: Corporate and Management Accounting (WAC12/01):

200 marks180 min

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

Self-diagnostic checklist

Key actions before you sit this paper — copy and tick off as you revise

  • 1Message

    The Pearson Edexcel International Advanced Level (IAL) Accounting Unit 1 (WAC11) and Unit 2 (WAC12) examinations of January 2024 presented a balanced yet challenging assessment of candidates' technical proficiency, analytical skills, and evaluative capabilities.

  • 2Message

    Overall, the papers represent a difficulty index of 3.5 out of 5, demanding a high level of conceptual clarity and strict adherence to correct accounting layouts.

Teacher briefing pack

One-page session summary for tutors and classroom review

2024 2024

Accounting

The Pearson Edexcel International Advanced Level (IAL) Accounting Unit 1 (WAC11) and Unit 2 (WAC12) examinations of January 2024 presented a balanced yet challenging assessment of candidates' technical proficiency, analytical skills, and evaluative capabilities. Overall, the pape

  • The Pearson Edexcel International Advanced Level (IAL) Accounting Unit 1 (WAC11) and Unit 2 (WAC12) examinations of January 2024 presented a balanced yet challenging assessment of candidates' technical proficiency, analytical skills, and evaluative capabilities.

  • Overall, the papers represent a difficulty index of 3.5 out of 5, demanding a high level of conceptual clarity and strict adherence to correct accounting layouts.

Total marks
400
Duration
360 min
Session difficulty
3.5 / 5

Session analysis

The Pearson Edexcel International Advanced Level (IAL) Accounting Unit 1 (WAC11) and Unit 2 (WAC12) examinations of January 2024 presented a balanced yet challenging assessment of candidates' technical proficiency, analytical skills, and evaluative capabilities. Overall, the papers represent a difficulty index of 3.5 out of 5, demanding a high level of conceptual clarity and strict adherence to correct accounting layouts.

Updated Jun 12, 2026

Paper breakdown

Unit 1: The Accounting System and Costing (WAC11/01): Unit 2: Corporate and Management Accounting (WAC12/01):

200 marks180 min

Top chapters

Principles of accounting and double entry bookkeeping94 marks
Investment ratios55 marks
Project appraisal55 marks

Exam structure insights

Marks by chapter

See where the marks were concentrated so revision time goes to the highest-value topics.

Principles of accounting and do94 marks
Project appraisal55 marks
Investment ratios55 marks
Introduction to costing49 marks
Financial statements of organis36 marks
Limited companies30 marks
Marginal costing and absorption30 marks
Statement of cash flows30 marks

Mark accessibility

Estimate which marks were basic, mid-level, or high-difficulty.

74% within easy or medium reach

140
200
120
Easy: 140 marksMedium: 200 marksHard: 120 marks

Command word frequency

Spot common command words so answers match the expected response style.

Calculate28 times
Prepare12 times
Evaluate10 times
Explain8 times
State6 times
Name2 times

Question type mix

Compare the mark share of each paper section and question type.

460Marks
  • Calculation and Problem Solving

    254·7·55%

  • Financial Statement Preparation

    146·4·32%

  • Theoretical Analysis and Explanations

    60·1·13%

Study ROI

Bigger bubbles recur more often; higher bubbles carry more marks, helping you rank revision priorities.

DifficultyRecurrence %Double Entry and E…Project AppraisalInvestment RatiosManufacturing Acco…Marginal vs Absorp…

Difficulty trend

Compare difficulty across recent years.

3.520233.52024

Time vs marks

Compare marks with suggested time allocation to plan exam pacing.

MarksMinutesMarks / min

Unit 1 - Section B

0.89 m/min
80
90

Unit 2 - Section B

0.89 m/min
80
90

Total marks

160

Total time

180 min

Avg pace

0.89

Cumulative marks ladder

The line is your running mark total question by question; dashed lines are the estimated grade cut-offs. See which question the line crosses your target grade at, so you know how far you must answer cleanly and which questions decide a band.

0115230345460A* estimatedA estimatedB estimatedC estimatedD estimatedE estimatedU estimated55110140170200230285340370400430460

Next-year prediction

Topics worth watching next year, with the reason shown directly below each bar.

Budgeting and Cash Budget Preparation

90%

90%

Break-even Analysis and Limiting Factors

85%

85%

Social and ethical accounting

75%

75%

January 2024 IAL Accounting Exam Analysis

The Pearson Edexcel International Advanced Level (IAL) Accounting Unit 1 (WAC11) and Unit 2 (WAC12) examinations of January 2024 presented a balanced yet challenging assessment of candidates' technical proficiency, analytical skills, and evaluative capabilities. Overall, the papers represent a difficulty index of 3.5 out of 5, demanding a high level of conceptual clarity and strict adherence to correct accounting layouts.

Analysis is paraphrased for study purposes. Always verify against the official examiner report and mark scheme.

ACCOUNTING-YAC11/11 — Pearson Edexcel International A Level Accounting (2024) | Revui