Greystone

Hello Sir

In greystone question (Dec 10), the question ask to explain deficiencies and in internal control and give a recommendation . As we know that according to marking scheme for PER deficiency and recommendation, 0.5 marks is for listing deficiency and 0.5 marks is for explanation of deficiency and 1 mark is for recommendation.

Now in this question there was 1 deficiency in scenario that “deliveries from suppliers are accepted without being checked for quality first. They are only checked to supplier’s delivery note to agree quantities.” I know that for listing this deficiency I will gain 0.5 marks, what I want to ask is regarding its explanation

In the model answer the explanation for this deficiency is written in 2 paras as follows:

1)If sales assistants are only checking quantities the goods which are not of saleable condition may be accepted

2)If delivery is subsequently disputed it may be difficult obtaining a refund from supplier.This can affect supplier goodwill

Now for 0.5 marks of explanation do we have to write both of the above points? OR either 1 point we have to write from the above 2 points to gain 0.5 marks? If either 1 point we have to write from the above 2 points to gain 0.5 marks then which point is more preferable?