Many students are strong at the calculations in IGCSE Accounting. They lose the higher marks on written questions that ask them to explain, analyse, comment on or evaluate. These marks are very winnable once you know what the examiner wants. Written answers reward a repeatable technique, not natural essay-writing flair.

Know what each command word wants

The command word tells you how much reasoning to show. Read it first and let it set the shape of your answer.

  • State / identify: a fact, briefly. One clean point, no explanation.
  • Explain: a point plus a reason (“because…”). Develop it one step.
  • Analyse: work through the effects, showing a chain of reasoning.
  • Evaluate / comment: weigh points and, where asked, reach a supported judgement.

Answering “explain” with a bare fact, or “evaluate” with a one-sided list, leaves marks behind. Underline the command word before you write.

Develop your points

The commonest failing is stopping too early. “The current ratio has fallen” is only a statement.

“The current ratio has fallen from 2:1 to 1.2:1. This means the business has fewer current assets to cover each ringgit of current liabilities. It may find it harder to pay short-term debts.”

That is a developed point and earns the analysis marks. Always ask yourself “so what?” and answer it.

A simple structure helps: point → because → so. State the point, give the reason with “because”, then draw out the consequence with “so” or “which means”. Each link can earn a separate mark, so a first link on its own leaves marks behind.

Use the figures

When a question gives data, refer to it. Quote the specific ratio or figure and say what it means.

That is far stronger than a general comment that could apply to any business. This is where understanding a ratio pays off.

Take an invented trader whose gross profit margin slips from 40% to 32% while revenue rises from RM200,000 to RM250,000. A weak answer says “profitability has fallen”.

A strong answer says: “Although revenue rose by RM50,000, the gross margin fell by 8 percentage points, so the business keeps less profit from each ringgit of sales. Perhaps it cut selling prices to win the extra volume.

Or purchase costs rose and were not passed on to customers.” The RM figures anchor the reasoning and give the examiner something concrete to reward.

Give both sides when asked to evaluate

For evaluation, show you have considered more than one angle before you conclude. For example: “The ratio suggests a liquidity problem. However, a low current ratio can be normal for a business that sells for cash.

It can also be normal if inventory turns over quickly, so more information is needed.” That balance is what the higher bands look for.

A dependable pattern is one point for, one point against, then a short judgement saying which matters more and why. Students most often skip the judgement. They list pros and cons and stop.

A judgement can be one line. For example:

On balance, the fall in the ratio is a real concern, because the business also relies on a short-term overdraft.

If the question does not ask for a decision, still give both sides. Close by noting what extra information would settle the matter.

Two common mix-ups

First, students confuse describing a change with explaining it. Saying inventory rose is description. Saying why it rose and what that means is explanation.

Second, students treat “analyse” as a longer “state” and write more facts. Analysis is the reasoning that links the facts to a consequence.

More sentences with no chain of reasoning still score in the bottom band. A quick check: if you could delete the word “because” and the answer would still read the same, you have probably not analysed anything yet.

Write in sentences, to the marks

Size your answer to the marks. Write in clear sentences, not note fragments, so the examiner can follow your reasoning.

Plan roughly one developed point per mark and stop when you have delivered them. Extra padding wastes time you need elsewhere in the paper. If a four-mark question feels like it needs a page, re-read the requirement.

Why this helps across the paper

These written skills apply beyond one question. The same “point → because → so” reasoning works in other questions. Use it to comment on a bank reconciliation, justify a depreciation method or explain the effect of an error on the trial balance.

Practise the written parts deliberately

Because calculation feels safer, students under-practise the written parts. Reverse that: for each worked example, also practise commenting on the result. See Year 11 exam prep.

If your explain and analyse answers keep stopping at the first link, one of our teachers can work through past-paper written questions with you line by line. They will show where each mark is earned. Book a trial class.