Can AI mark an
accounting quiz?

Three models. Three marking phases.
One inventory valuation script.

F.5 BAFS · TT Chapter 12 Quiz 1 · Published 19/10/2026

Score evolution across marking phases

All totals are out of 21. These are the awards reported in the AI outputs.

Model1 · Initial marking2 · HKEAA guidance3 · Official quiz scheme
Hark21Provisional; stated range 20.5–2121Earlier range withdrawn21Teacher discretion: 20–21
Muse Spark21Provisional21Quiz weights still inferred21Scheme-based claim
ChatGPT21Provisional20–21Final-profit point conditional21Recommended award

Each final breakdown is Q1: 8/8, Q2(a): 4/4 and Q2(b): 9/9. These are AI assessments, rather than a verified teacher award or HKEAA endorsement.

How the experiment worked

The same inventory valuation answer script was marked by Hark, Muse Spark and ChatGPT in three successive phases. Each phase produced a directly annotated PDF, labelled Mode A in the supplied files.

  1. Initial marking

    Marking skill, question paper and student answer sheet. The quiz-specific marking scheme was not supplied.

  2. Add HKEAA guidance

    Re-marking with the 2025 and 2026 BAFS Paper 2A briefing documents. These concern other examination questions and do not establish this quiz’s precise weights.

  3. Add the official quiz scheme

    Re-marking with the school quiz’s supplied solution and marking scheme, alongside the earlier materials.

The actual prompts

1 · Initial marking

Based on the provided skill, question paper and answer sheet, please mark the paper using mode (a) - direct annotation, and output the pdf to me. name the pdf such that your AI model, given info (i.e. skill, QP and AS) is clearly shown in a standardised format.

3 · Using the official marking scheme

Now, you are given the official marking scheme, please remark.

Marking timings and observations

Reported request-to-PDF times, supplied by the experiment organiser. Approximate values remain approximate.

Model1 · Initial2 · HKEAA3 · Quiz schemeSum of phases
Hark≈ 3 min 15 sec≈ 2–3 min34 sec≈ 5 min 49 sec–
6 min 49 secCalculated from the reported phases
Muse Spark≈ 5 min≈ 1 min≈ 1 min≈ 7 min
ChatGPT14 min 59 sec6 min 18 sec5 min26 min 17 sec
View the reported Hong Kong timestamps and timing notes

Hark: Phase 1, 15:44:17–15:47:32. Phase 2 took roughly 2–3 minutes and finished at 15:51:45; its start was not supplied. Phase 3, 15:52:31–15:53:05.

Muse Spark: About 5 minutes, then 1 minute and 1 minute. Muse attributed much of phase 1 to reading handwriting at high zoom and building the annotation layout. No absolute timestamps were supplied.

ChatGPT: Phase 1, 15:50:03–16:05:02. Phase 2, 16:05:46–16:12:04. Phase 3, 16:12:53–16:17:53. The reported durations include file processing, PDF checks and connection delays.

All absolute times shown use Hong Kong time. The timing record was supplied by the organiser, rather than independently measured from system logs.

What the PDFs reveal

The missing ‘Net profit’ label

Hark and ChatGPT flag the correct but unlabelled HKD 97,350 result. ChatGPT makes its final-profit point conditional in phase 2, then recommends awarding it in phase 3. Hark retains full marks but acknowledges teacher discretion in its final PDF. Muse’s final feedback does not flag this omission.

Same score, different allocation

Hark’s phase 2 introduces inferred half-mark weights and treats certain totals as not separately scored. Its phase 3 replaces these with quiz-specific weights. ChatGPT also rebuilds its allocation after receiving the scheme. Muse’s final description assigns a mark to total expenses; Hark and ChatGPT instead describe six trading points, a shared salaries-and-rent point, an actual-loss point and a final-profit point.

That difference merits checking against the original scheme. The scheme itself was not supplied for this publication, so this comparison cannot independently adjudicate its allocation.

A handwriting interpretation to review

Muse flags the handwritten ‘Add’ subtotal as HKD 7,806 and proposes HKD 7,808, without deducting a mark. Hark and ChatGPT do not flag this as a student error. The arithmetic is clear: 6,032 + 1,200 + 576 = 7,808. Whether the handwriting actually reads 7,806 remains a reading judgement; Muse’s annotation is recorded here as its claim.

A reported error in the source scheme

All three final PDFs flag a printed deduction subtotal of HKD 11,460 in the scheme. The listed deductions independently sum to HKD 9,460: 4,560 + 2,000 + 500 + 2,400. Subtracting 9,460 from 52,588 gives the agreed HKD 43,128. The arithmetic can be checked; the claim about what the original scheme prints comes from the marked PDFs.

PDF library

All nine supplied marked outputs, preserved without alteration.

Download all nine · ZIP
Model1 · Initial marking2 · HKEAA guidance3 · Official scheme
Hark2 pages · 2.62 MB2 pages · 2.63 MB2 pages · 2.62 MB
Muse Spark2 pages · 2.63 MB2 pages · 2.63 MB2 pages · 2.63 MB
ChatGPT3 pages · 2.64 MB4 pages · 2.66 MB4 pages · 2.65 MB

Nine PDFs · 23 pages · 23.70 MB in total. The ZIP includes the original filenames and a checksum manifest. Download file manifest.

Document preview

Open selected PDF

Hark · Official scheme · 2 pages

What this experiment can tell us

This is a case study of one answer script, three labelled models and successive re-marking in the same workflow. It shows how the supplied evidence changed these particular outputs. Later phases are revisions of earlier work, rather than independent trials.

It does not establish general marking accuracy, reliability across weaker scripts, or a controlled speed ranking. There is no independently verified teacher-marked baseline, repeated trial, matched computing setup, cost record or complete chat histories in the supplied publication materials. More complete evidence and repeated blind marking would be needed for those conclusions.

The practical finding is that a shared total can conceal different feedback and mark allocations. Read the annotated reasoning alongside the headline score.

Sources and publication notes

The results above were transcribed from the nine linked PDFs. Timings were supplied by the organiser. The original outputs remain available so readers can inspect the evidence and the models’ own wording.

Background documents identified in the outputs: HKEAA 2025 BAFS Paper 2A briefing and HKEAA 2026 BAFS Paper 2A briefing. They provide background context and are not this school quiz’s marking scheme.