ACCOUNTING-XAC11 · Pearson Edexcel International AS Level
ACCOUNTING-XAC11/22
Paper 2
Accounting · Winter 2026 · Variant 2
Relative difficulty
Analysis source: Pearson Edexcel
Analysis aligned to the official syllabus and assessment design.
4.0 / 5
400
360 min
Control procedures and error correction
Cohort performance
Session statistics from official examination reports
Total marks
400
Duration
360 min
Session difficulty
4.0 / 5
Key examiner messages
Top priorities from the principal examiner before you revise
High-scoring candidates capitalized on standard, highly structured questions.
In Unit 1, the Sole Trader Statement of Profit or Loss and Statement of Financial Position in Question 1 provided a reliable 25-mark foundation, provided that adjustments for drawings and prepaid rates were handled correctly.
Similarly, in Unit 2, Question 1’s IAS 1 Statement of Profit or Loss and Other Comprehensive Income offered 27 marks for methodical transposition.
However, many candidates lost vital marks due to poor layout formats, omitting sub-totals, or failing to properly apportion factory power and warehouse rent according to the given percentages.
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.
Double-Entry-Entry-Entry-Entry- Entry and Financial Statement
Weight: 9100%Mathematical
Weight: 556%Critical Evaluation
Weight: 444%Overhead
Weight: 222%Allocati
Weight: 111%
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. 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.
Name or point to the specific feature asked for — avoid extra explanation.
Match the expected response style for “Comment” 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
Control procedures
81 marks this session
Financial statements of organisations
68 marks this session
Limited companies
58 marks this session
Standard costing
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
Control procedures
Limited companies
Principles of accounting and double entry bookkeeping
Standard costing
Project appraisal
Investment ratios
Break-even analysis
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 (WAC11/01A): Unit 2: Corporate and Management Accounting (WAC12/01A):
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
Control procedures
81 marks this session
Practise in RevuiFinancial statements of organisations
68 marks this session
Practise in RevuiLimited companies
58 marks this session
Practise in RevuiStandard costing
55 marks this session
Practise in RevuiSelf-diagnostic checklist
Key actions before you sit this paper — copy and tick off as you revise
- 1Message
High-scoring candidates capitalized on standard, highly structured questions.
- 2Message
In Unit 1, the Sole Trader Statement of Profit or Loss and Statement of Financial Position in Question 1 provided a reliable 25-mark foundation, provided that adjustments for drawings and prepaid rates were handled correctly.
- 3Message
Similarly, in Unit 2, Question 1’s IAS 1 Statement of Profit or Loss and Other Comprehensive Income offered 27 marks for methodical transposition.
- 4Message
However, many candidates lost vital marks due to poor layout formats, omitting sub-totals, or failing to properly apportion factory power and warehouse rent according to the given percentages.
Teacher briefing pack
One-page session summary for tutors and classroom review
Winter 2026 2026
Accounting
High-scoring candidates capitalized on standard, highly structured questions. In Unit 1, the Sole Trader Statement of Profit or Loss and Statement of Financial Position in Question 1 provided a reliable 25-mark foundation, provided that adjustments for drawings and prepaid rates
High-scoring candidates capitalized on standard, highly structured questions.
In Unit 1, the Sole Trader Statement of Profit or Loss and Statement of Financial Position in Question 1 provided a reliable 25-mark foundation, provided that adjustments for drawings and prepaid rates were handled correctly.
Similarly, in Unit 2, Question 1’s IAS 1 Statement of Profit or Loss and Other Comprehensive Income offered 27 marks for methodical transposition.
- Total marks
- 400
- Duration
- 360 min
- Session difficulty
- 4.0 / 5
Session analysis
High-scoring candidates capitalized on standard, highly structured questions. In Unit 1, the Sole Trader Statement of Profit or Loss and Statement of Financial Position in Question 1 provided a reliable 25-mark foundation, provided that adjustments for drawings and prepaid rates were handled correctly. Similarly, in Unit 2, Question 1’s IAS 1 Statement of Profit or Loss and Other Comprehensive Income offered 27 marks for methodical transposition. However, many candidates lost vital marks due to poor layout formats, omitting sub-totals, or failing to properly apportion factory power and warehouse rent according to the given percentages.
Updated Jun 12, 2026
Paper breakdown
Unit 1: The Accounting System and Costing (WAC11/01A): Unit 2: Corporate and Management Accounting (WAC12/01A):
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 Preparation
330·32·72%
Evaluation and Analysis
96·12·21%
Short Explanation and Theory
34·10·7%
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.
Marginal Costing and Break-Even Analysis
85%85%
Schedules of Trade Receivables and Bank Reconciliation
80%80%
Partnership Accounts (Dissolution or Admission)
75%75%
Analysis is paraphrased for study purposes. Always verify against the official examiner report and mark scheme.