Overview
Cambridge A-Level Accounting (9706) mark schemes use a specific shorthand to show exactly how marks are awarded by examiners. Understanding these codes, particularly notations like OF (Own Figure), is crucial for effective self-marking because it allows you to award yourself partial credit and identify where you can secure marks even if an initial calculation is wrong. By decoding the mark scheme, you move beyond simply checking the final answer and start thinking like an examiner.
What are mark scheme abbreviations?
Mark scheme abbreviations are a standardised shorthand used by Cambridge examiners to ensure every script is marked consistently and fairly. For an accounting student, they are a roadmap that reveals the anatomy of a question's marks. Instead of seeing a 5-mark question as an all-or-nothing challenge, these codes show you that marks might be awarded for individual figures, correct labels, and, most importantly, for correct methods. Learning to interpret this shorthand is a fundamental step in mastering exam technique and is essential when you [mark your paper](/mark) at home. It transforms a past paper from a simple test into a detailed feedback tool.
The power of 'OF' (Own Figure)
The most important abbreviation you will encounter in a 9706 mark scheme is OF, which stands for Own Figure. This is a lifeline for candidates, as it signifies a 'follow-through' mark. It means that if you make a mistake in an early part of a question, you can still earn full marks for subsequent calculations that use that incorrect figure, provided your method is correct. For example, imagine you incorrectly calculate Gross Profit as £50,000 instead of the correct £60,000. In the next step, you are asked to calculate the Gross Profit Margin using Revenue of £200,000. The mark scheme will show the correct answer of 30%, but it will also have a note like `[1] OF`. This means if you correctly calculate (£50,000 / £200,000) x 100 = 25%, you will still be awarded that mark because you have applied the correct formula to your own figure.
Understanding 'ecf' (Error Carried Forward)
Occasionally, you might see the term ecf, which stands for error carried forward. In the context of a Cambridge mark scheme, ecf and OF are functionally identical. They both represent the same principle: an error made in an earlier part of a question is carried forward to the next stage of working without further penalty. While OF is the more common term used specifically in the 9706 Accounting mark schemes, understanding that ecf means the same thing is useful. This principle is a cornerstone of Cambridge marking policy, designed to reward your understanding of accounting processes rather than just your arithmetic accuracy.
Why showing your workings is non-negotiable
For Cambridge syllabus 9706, the ability to earn OF marks is entirely dependent on one thing: showing clear, logical workings. If you write down a final answer that is incorrect and provide no workings, an examiner cannot award any method or OF marks; it is simply marked as wrong. However, an incorrect final answer accompanied by workings that demonstrate a correct method can score very highly. For instance, in a partnership appropriation account, if you use an incorrect profit figure but then correctly calculate interest on drawings and partners' salaries based on that figure, your workings allow the examiner to award marks for each correct step. Always show your formulae and substitutions—it is the only way to unlock the partial credit that separates a good grade from a great one.
Awarding marks for figures and labels
Beyond follow-through marks, 9706 mark schemes often break down marks for individual components within a larger answer, such as a financial statement. You will frequently see marks indicated by `[1]` next to both a label and a number. For example, in a Statement of Financial Position, you might see `Non-current assets [1] 125,000 [1]`. This means one mark is awarded for correctly identifying and writing the heading 'Non-current assets', and a separate mark is awarded for calculating the correct total figure of £125,000. This demonstrates that correct terminology, presentation, and structure are just as important as the final figures. Paying attention to this detail when reviewing mark schemes will train you to be more precise in your own answers. For a deeper dive into this, see our general guide on [how to read a Cambridge mark scheme](/blog/how-to-read-a-cambridge-mark-scheme).
Frequently asked questions
This section covers Frequently asked questions — ranked by what Cambridge examiners return to most often in past papers.
If I get the first part of a question wrong, can I still get marks?
Absolutely. This is precisely what the 'Own Figure' (OF) or 'error carried forward' (ecf) principle is for. As long as you use your incorrect figure correctly in the subsequent parts of the question and, crucially, show your workings, you will be credited for demonstrating the correct accounting method.
What's the difference between 'OF' and 'ecf'?
Functionally, there is no difference. Both OF (Own Figure) and ecf (error carried forward) refer to the same principle of follow-through marking. OF is particularly common in Cambridge Accounting mark schemes, but both mean that an examiner will accept your earlier incorrect answer to mark the next step correctly.
How do I know if I've earned a method mark?
You earn a method mark by showing a valid process. For a calculation, this means writing down the correct formula and substituting values into it, even if one of those values is an 'Own Figure'. Even if your final answer is wrong, showing the correct method in your workings secures the method mark.