To score top marks, you cannot just list facts. You must write like the Level 3 descriptor.
Modern CIE schemes break marks into Assessment Objectives: 7707-s21-ms-21.pdf
Example from the scheme: If a trial balance difference was calculated incorrectly as $500 instead of $200, but the candidate correctly writes off a bad debt and adjusts the suspense account using their $500, they get full marks for those subsequent steps. This document teaches you that To score top marks, you cannot just list facts