This document contains the official marking scheme for the G.C.E. Ordinary Level Business & Accounting Studies examination conducted in 2021 by the Department of Examinations Sri Lanka. It provides detailed guidelines for evaluating student responses, ensuring fair and consistent assessment. The marking scheme is intended for use by examiners to facilitate accurate and standardized grading. This resource is invaluable for students preparing for the O/L examination, offering insights into the expected answers and the allocation of marks. Understanding the marking scheme aids in effective exam preparation and helps students grasp the key concepts and requirements of the subject. Copyright © Department of Examinations Sri Lanka. This resource is provided for educational purposes only. Visit apedanuma.lk for more educational resources.