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ACCOUNTING-YAC11 · Pearson Edexcel International A Level

ACCOUNTING-YAC11/11

Paper 1

Accounting · June 2025 · Variant 1

Relative difficulty

Demanding · 3.8/5

Analysis source: Pearson Edexcel

Analysis aligned to the official syllabus and assessment design.

Relative difficulty

3.8 / 5

Total marks

400

Duration

360 min

Most tested topic

Company Accounts (Redemption, Mergers, and Dividends) and Cost Apportionment / Job Costing

Cohort performance

Session statistics from official examination reports

Total marks

400

Duration

360 min

Session difficulty

3.8 / 5

Key examiner messages

Top priorities from the principal examiner before you revise

1

The YAC11 (comprising WAC11 and WAC12) examination series presents a balanced but mathematically demanding assessment.

2

WAC11 (Unit 1) serves as a robust check of foundational accounting systems and costing, keeping to standard templates but strictly penalizing poor format discipline.

3

WAC12 (Unit 2) increases the complexity significantly, challenging candidates with dense multi-variable project appraisals, partnership mergers (including tricky Realisation and Sundry Shareholders accounts), and cash budget extracts that require a high volume of calculations.

4

Overall, we rate this series as a 3.8 out of 5 in difficulty, requiring absolute accuracy under tight time constraints.

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

Mathematical & Calculation6
Application of5
Evaluative Analysis4
Conceptual2
Recall1

Skill weighting

Shows the skill mix this paper tested most heavily.

Mathematical & CalculationMathematical &CalculationApplication ofApplication ofEvaluative AnalysisEvaluativeAnalysisConceptualConceptualRecallRecall
SkillWeightShare
  • Mathematical & Calculation

    Weight: 6100%
  • Application of

    Weight: 583%
  • Evaluative Analysis

    Weight: 467%
  • Conceptual

    Weight: 233%
  • Recall

    Weight: 117%

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: 24

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

ExplainFrequency: 14

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

PrepareFrequency: 14

Match the expected response style for “Prepare” questions.

EvaluateFrequency: 12

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

StateFrequency: 10

Match the expected response style for “State” questions.

CompleteFrequency: 1

Match the expected response style for “Complete” questions.

IdentifyFrequency: 1

Name or point to the specific feature asked for — avoid extra explanation.

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

Limited companies

85 marks this session

Introduction to costing

85 marks this session

Financial statements of organisations

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

Difficulty trend

How session difficulty has shifted across recent years

20232024202520252026
2023 2023 · 3.5/52024 2024 · 3.5/52025 June 2025 · 3.8/52025 Winter 2025 · 3.8/52026 Winter 2026 · 3.8/5

Paper comparison

Marks and duration breakdown across papers in this session

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

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 YAC11 (comprising WAC11 and WAC12) examination series presents a balanced but mathematically demanding assessment.

  • 2Message

    WAC11 (Unit 1) serves as a robust check of foundational accounting systems and costing, keeping to standard templates but strictly penalizing poor format discipline.

  • 3Message

    WAC12 (Unit 2) increases the complexity significantly, challenging candidates with dense multi-variable project appraisals, partnership mergers (including tricky Realisation and Sundry Shareholders accounts), and cash budget extracts that require a high volume of calculations.

  • 4Message

    Overall, we rate this series as a 3.8 out of 5 in difficulty, requiring absolute accuracy under tight time constraints.

Teacher briefing pack

One-page session summary for tutors and classroom review

June 2025 2025

Accounting

The YAC11 (comprising WAC11 and WAC12) examination series presents a balanced but mathematically demanding assessment. WAC11 (Unit 1) serves as a robust check of foundational accounting systems and costing, keeping to standard templates but strictly penalizing poor format discipl

  • The YAC11 (comprising WAC11 and WAC12) examination series presents a balanced but mathematically demanding assessment.

  • WAC11 (Unit 1) serves as a robust check of foundational accounting systems and costing, keeping to standard templates but strictly penalizing poor format discipline.

  • WAC12 (Unit 2) increases the complexity significantly, challenging candidates with dense multi-variable project appraisals, partnership mergers (including tricky Realisation and Sundry Shareholders accounts), and cash budget extracts that require a high volume of calculations.

Total marks
400
Duration
360 min
Session difficulty
3.8 / 5

Session analysis

The YAC11 (comprising WAC11 and WAC12) examination series presents a balanced but mathematically demanding assessment. WAC11 (Unit 1) serves as a robust check of foundational accounting systems and costing, keeping to standard templates but strictly penalizing poor format discipline. WAC12 (Unit 2) increases the complexity significantly, challenging candidates with dense multi-variable project appraisals, partnership mergers (including tricky Realisation and Sundry Shareholders accounts), and cash budget extracts that require a high volume of calculations. Overall, we rate this series as a 3.8 out of 5 in difficulty, requiring absolute accuracy under tight time constraints.

Updated Jun 12, 2026

Paper breakdown

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

200 marks180 min

Top chapters

Limited companies85 marks
Introduction to costing85 marks
Financial statements of organisations55 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.

Financial statements of organis55 marks
Introduction to costing85 marks
Principles of accounting and do30 marks
Control procedures30 marks
Analysis of accounting statemen26 marks
Social and ethical accounting4 marks
Project appraisal55 marks
Limited companies85 marks

Mark accessibility

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

78% within easy or medium reach

135
225
100
Easy: 135 marksMedium: 225 marksHard: 100 marks

Command word frequency

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

Calculate24 times
Explain14 times
Prepare14 times
Evaluate12 times
State10 times
Complete1 times
Identify1 times

Question type mix

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

460Marks
  • Financial Statement & Budget Preparation

    198·6·43%

  • Evaluation & Case Analysis

    96·12·21%

  • Ratios & Financial Calculations

    94·6·20%

  • Theoretical Definitions & Short Answers

    72·15·16%

Study ROI

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

DifficultyRecurrence %Limited companiesIntroduction to co…Project appraisalFinancial statemen…Break-even analysis

Next-year prediction

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

Standard costing

85%

85%

Marginal costing and absorption costing

80%

80%

Information and communication technology (ICT) in accounting

70%

70%

Difficulty Verdict: A Rigorous Test of Technical Precision

The YAC11 (comprising WAC11 and WAC12) examination series presents a balanced but mathematically demanding assessment. WAC11 (Unit 1) serves as a robust check of foundational accounting systems and costing, keeping to standard templates but strictly penalizing poor format discipline. WAC12 (Unit 2) increases the complexity significantly, challenging candidates with dense multi-variable project appraisals, partnership mergers (including tricky Realisation and Sundry Shareholders accounts), and cash budget extracts that require a high volume of calculations. Overall, we rate this series as a 3.8 out of 5 in difficulty, requiring absolute accuracy under tight time constraints.

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 (June 2025) | Revui