ACCOUNTING-YAC11 · Pearson Edexcel International A Level
ACCOUNTING-YAC11/21
Paper 2
Accounting · 2024 · Variant 1
Relative difficulty
Analysis source: Pearson Edexcel
Analysis aligned to the official syllabus and assessment design.
3.5 / 5
400
360 min
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
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.
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.
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
Show formula, substitution, and unit; method marks need visible working.
Match the expected response style for “Prepare” questions.
Weigh arguments for and against with evidence; end with a supported judgement.
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 “Name” questions.
Time traps
Sections where candidates spent disproportionate time relative to marks
No data available in official reports
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
Financial statements of organisations
Limited companies
Principles of accounting and double entry bookkeeping
Project appraisal
Control procedures
Introduction to costing
Investment ratios
Limited companies 77.
Difficulty trend
How session difficulty has shifted across recent years
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):
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
Principles of accounting and double entry bookkeeping
94 marks this session
Practise in RevuiInvestment ratios
55 marks this session
Practise in RevuiProject appraisal
55 marks this session
Practise in RevuiSelf-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):
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.
74% 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.
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.
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.