Finance and accounting — AS & A Level Business (9609) questions by topic
Capacity utilisation, ROCE, inventory turnover and investment appraisal calculations sit alongside evaluation of strategies such as Enterprise Resource Planning in this Business topic, drawn from 77 real questions set in 2023 to 2025 papers, worth between 5 and 30 marks.
Calculate and state carry the numerical items, which need every stage of working shown, while evaluate on the case-study questions rewards judging whether the financial data given is actually sufficient for a decision, not just whether the decision itself looks sound. Because a wrong formula or a missing percentage sign is repeatedly named as the difference between full and zero marks, drafting a calculation and submitting it for instant marking is the fastest way to catch a dropped step before it costs a whole question.
What examiners look for
- A recurring criticism is incorrectly calculating capacity utilisation, commonly by not giving the final answer as a percentage.
- Examiners repeatedly note candidates using the old ARR formula or making an error such as forgetting to deduct the investment or divide by the number of years.
- Reports flag most candidates not knowing the ROCE equation, resulting in no marks for that calculation.
- Strong answers first calculate capital employed by summing issued share capital, reserves and non-current liabilities, then set out the ROCE calculation clearly so method marks are available.
- Strong responses analyse whether the data given actually supports an investment decision, considering what further information, such as the impact on employees, would be needed before deciding.
May–June 2025, Paper 11
Define the term capital intensive operations.
Answer this question and get it marked →Analyse one way in which a lack of finance can cause a business to fail.
Answer this question and get it marked →May–June 2025, Paper 12
Define the term inventory re-order level.
Answer this question and get it marked →Analyse two advantages to a business of sale and leaseback.
Answer this question and get it marked →May–June 2025, Paper 13
Analyse two benefits to a business of using break-even analysis.
Answer this question and get it marked →May–June 2025, Paper 22
Identify one external source of finance.
Answer this question and get it marked →May–June 2025, Paper 31
Analyse two ways that enterprise resource planning (ERP) could improve the efficiency of WS.
Answer this question and get it marked →Using the data in Table 1.1, calculate the average monthly labour productivity for January to May 2025.
Answer this question and get it marked →Evaluate the most effective method WS could use to improve investor return.
Answer this question and get it marked →May–June 2025, Paper 32
Using the data in Table 1.1, calculate the labour productivity for 2024.
Answer this question and get it marked →Using the data in Table 1.2, calculate the dividend cover for 2024.
Answer this question and get it marked →May–June 2025, Paper 33
Analyse two possible effects on WCP's efficiency of an increase in its scale of operations.
Answer this question and get it marked →Using the data in Table 1.2, calculate the operating profit margin for WCP in 2025.
Answer this question and get it marked →May–June 2025, Paper 43
Evaluate how significant Enterprise Resource Planning (ERP) was to CH's operations strategy between 2019 and 2024.
Answer this question and get it marked →May–June 2024, Paper 11
Analyse two factors which may influence a business's choice of sources of finance.
Answer this question and get it marked →May–June 2024, Paper 12
Analyse two limitations to a business of using contribution costing.
Answer this question and get it marked →May–June 2024, Paper 13
Analyse one possible impact on a business of operating over maximum capacity.
Answer this question and get it marked →Analyse two benefits to a business of improving the sustainability of its operations.
Answer this question and get it marked →May–June 2024, Paper 23
May–June 2024, Paper 31
Analyse two disadvantages to GBS of its proposed communication process innovation.
Answer this question and get it marked →Refer to lines 24-25 of the insert. Calculate the accounting rate of return (ARR) for the new grinding machine.
Answer this question and get it marked →May–June 2024, Paper 32
Analyse two problems SF may experience when implementing total quality management (TQM).
Answer this question and get it marked →Refer to Table 1.2. Calculate the accounting rate of return (ARR) of automating production.
Answer this question and get it marked →May–June 2024, Paper 33
Refer to Table 1.1. Calculate the payback period for SCC's new factory.
Answer this question and get it marked →May–June 2024, Paper 41
Evaluate LC's business performance between 2014 and 2023.
Answer this question and get it marked →May–June 2024, Paper 42
Evaluate the extent to which CA's operations strategy between 2019 and 2024 led to the failure of the city Z branch.
Answer this question and get it marked →October–November 2024, Paper 11
Analyse one benefit to a business of improving capacity utilisation.
Answer this question and get it marked →October–November 2024, Paper 12
Analyse two reasons why a business should measure labour productivity. (Answer Question 5 OR Question 6.)
Answer this question and get it marked →October–November 2024, Paper 13
Analyse one likely impact on a business of outsourcing its production process.
Answer this question and get it marked →October–November 2024, Paper 31
Refer to Table 1.1. Calculate the acid test ratio.
Answer this question and get it marked →Refer to Fig. 1.1. Calculate the expected monetary value (EMV) for the new factory in country M (option B).
Answer this question and get it marked →Evaluate the extent to which implementing total quality management (TQM) might reduce costs for TC.
Answer this question and get it marked →October–November 2024, Paper 32
Refer to Table 1.1. Calculate annual labour productivity for 2023.
Answer this question and get it marked →Refer to Table 1.2. Calculate for 2023-24, the operating profit margin.
Answer this question and get it marked →Evaluate the usefulness to HCC of critical path analysis (CPA) as a management tool for operations planning.
Answer this question and get it marked →October–November 2024, Paper 33
Refer to Table 1.1. Calculate the change in the dividend yield between 2022 and 2023.
Answer this question and get it marked →Evaluate whether total quality management (TQM) is the best way to solve the problem of AFF's customer complaints.
Answer this question and get it marked →October–November 2024, Paper 41
Advise DF on the likely impact of ratio results on its choice of future growth strategy.
Answer this question and get it marked →October–November 2024, Paper 42
Advise Idir on what accounting data he should use to help him develop a new business strategy for PI to sell pet insurance.
Answer this question and get it marked →October–November 2024, Paper 43
Evaluate the impact of FB's finance and accounting strategy on its performance between 2016 and 2022.
Answer this question and get it marked →February–March 2023, Paper 12
Analyse one way a business might raise productivity levels.
Answer this question and get it marked →Analyse two ways in which accurate cost information can be used to improve business performance.
Answer this question and get it marked →February–March 2023, Paper 32
Refer to lines 47-49 (of the case study) and Table 1.1. Calculate the accounting rate of return (ARR).
Answer this question and get it marked →Evaluate the usefulness of FWB's accounting ratio analysis to its directors when making business decisions.
Answer this question and get it marked →May–June 2023, Paper 11
Analyse two benefits to a business of holding high levels of inventory.
Answer this question and get it marked →May–June 2023, Paper 12
Analyse two benefits to a business of government grants as a source of finance.
Answer this question and get it marked →May–June 2023, Paper 13
Analyse one reason why labour productivity is important to a business.
Answer this question and get it marked →Analyse two purposes of a cash flow forecast for a business.
Answer this question and get it marked →May–June 2023, Paper 23
Identify one advantage to a business of using job production.
Answer this question and get it marked →May–June 2023, Paper 31
Analyse two benefits to WP of using quality assurance.
Answer this question and get it marked →Refer to Table 1.2 and lines 41-66. Calculate the forecast return on capital employed (ROCE) for the year ending 31 May 2024.
Answer this question and get it marked →May–June 2023, Paper 32
Refer to Table 1.1. Calculate, for 2023, the current ratio.
Answer this question and get it marked →Refer to Table 1.3. Calculate, for location X, the accounting rate of return (ARR).
Answer this question and get it marked →May–June 2023, Paper 33
Analyse two ways LT can measure whether tours meet customers' expectations.
Answer this question and get it marked →Refer to Table 1.1. Calculate the payback period for LT's proposed new Tour Hub.
Answer this question and get it marked →October–November 2023, Paper 11
October–November 2023, Paper 12
Analyse one way a business might improve the efficiency of its operations.
Answer this question and get it marked →October–November 2023, Paper 13
Analyse two ways in which operations contributes to added value in a business. (This question is from the OR option of Section B; candidates answer either Question 5 or Question…
Answer this question and get it marked →October–November 2023, Paper 31
Refer to Table 1.1 and Fig. 1.1. Calculate the minimum project duration.
Answer this question and get it marked →Using the data in Table 1.2, calculate the forecast dividend cover ratio for 2024.
Answer this question and get it marked →October–November 2023, Paper 32
Refer to line 35. Calculate CQ's capacity utilisation.
Answer this question and get it marked →Refer to lines 48-49 and Table 1.1. Calculate the net present value (NPV).
Answer this question and get it marked →October–November 2023, Paper 33
Refer to Table 1.1 and lines 49 to 51. Calculate the forecast capacity utilisation in 2024.
Answer this question and get it marked →Refer to Table 1.2. Calculate the gearing ratio for 2023.
Answer this question and get it marked →October–November 2023, Paper 43
Evaluate the extent to which RT's operations strategy has supported the success of the business from 2015 to 2023.
Answer this question and get it marked →