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A/AS Level Accounting: If a candidate makes an arithmetic or accounting mistake early in the question, will they then lose all the remaining marks for that question?

No. The principle is that a candidate may not be penalised twice for the same error. Examiners are instructed to allow marks for figures which, though incorrect, follow correctly from a candidate’s previous error which has already been penalised. This is known as applying the ‘own-figure’ rule.

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