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

May–June 2025, Paper 11

Question 3 · 5 marks

Define the term capital intensive operations.

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Question 4 · 5 marks

Analyse one way in which a lack of finance can cause a business to fail.

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May–June 2025, Paper 12

Question 3 · 5 marks

Define the term inventory re-order level.

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Question 6 · 20 marks

Analyse two advantages to a business of sale and leaseback.

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May–June 2025, Paper 13

Question 2 · 5 marks

Define the term incremental budgets.

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Question 3 · 5 marks

Define the term just-in-time (JIT).

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Question 5 · 20 marks

Analyse two benefits to a business of using break-even analysis.

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May–June 2025, Paper 22

Question 2 · 30 marks

Identify one external source of finance.

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May–June 2025, Paper 31

Question 2 · 8 marks

Analyse two ways that enterprise resource planning (ERP) could improve the efficiency of WS.

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Question 3 · 16 marks

Using the data in Table 1.1, calculate the average monthly labour productivity for January to May 2025.

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Question 5 · 12 marks

Evaluate the most effective method WS could use to improve investor return.

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May–June 2025, Paper 32

Question 3 · 16 marks

Using the data in Table 1.1, calculate the labour productivity for 2024.

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Question 4 · 16 marks

Using the data in Table 1.2, calculate the dividend cover for 2024.

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May–June 2025, Paper 33

Question 2 · 8 marks

Analyse two possible effects on WCP's efficiency of an increase in its scale of operations.

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Question 3 · 16 marks

Using the data in Table 1.2, calculate the operating profit margin for WCP in 2025.

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May–June 2025, Paper 43

Question 1 · 20 marks

Evaluate how significant Enterprise Resource Planning (ERP) was to CH's operations strategy between 2019 and 2024.

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May–June 2024, Paper 11

Question 1 · 5 marks

Define the term outsourcing.

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Question 6 · 20 marks

Analyse two factors which may influence a business's choice of sources of finance.

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May–June 2024, Paper 12

Question 3 · 5 marks

Define the term job production.

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Question 5 · 20 marks

Analyse two limitations to a business of using contribution costing.

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May–June 2024, Paper 13

Question 1 · 5 marks

Define the term direct cost.

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Question 4 · 5 marks

Analyse one possible impact on a business of operating over maximum capacity.

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Question 6 · 20 marks

Analyse two benefits to a business of improving the sustainability of its operations.

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May–June 2024, Paper 23

Question 2 · 30 marks

Identify one fixed cost.

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May–June 2024, Paper 31

Question 2 · 8 marks

Analyse two disadvantages to GBS of its proposed communication process innovation.

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Question 3 · 16 marks

Refer to lines 24-25 of the insert. Calculate the accounting rate of return (ARR) for the new grinding machine.

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May–June 2024, Paper 32

Question 2 · 8 marks

Analyse two problems SF may experience when implementing total quality management (TQM).

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Question 4 · 16 marks

Refer to Table 1.2. Calculate the accounting rate of return (ARR) of automating production.

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May–June 2024, Paper 33

Question 3 · 16 marks

Refer to Table 1.1. Calculate the payback period for SCC's new factory.

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May–June 2024, Paper 41

Question 1 · 20 marks

Evaluate LC's business performance between 2014 and 2023.

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May–June 2024, Paper 42

Question 1 · 20 marks

Evaluate the extent to which CA's operations strategy between 2019 and 2024 led to the failure of the city Z branch.

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October–November 2024, Paper 11

Question 1 · 5 marks

Define the term zero budgeting.

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Question 4 · 5 marks

Analyse one benefit to a business of improving capacity utilisation.

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October–November 2024, Paper 12

Question 2 · 5 marks

Define the term full costing.

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Question 5 · 20 marks

Analyse two reasons why a business should measure labour productivity. (Answer Question 5 OR Question 6.)

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October–November 2024, Paper 13

Question 3 · 5 marks

Define the term government grant.

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Question 4 · 5 marks

Analyse one likely impact on a business of outsourcing its production process.

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October–November 2024, Paper 31

Question 3 · 16 marks

Refer to Table 1.1. Calculate the acid test ratio.

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Question 4 · 16 marks

Refer to Fig. 1.1. Calculate the expected monetary value (EMV) for the new factory in country M (option B).

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Question 5 · 12 marks

Evaluate the extent to which implementing total quality management (TQM) might reduce costs for TC.

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October–November 2024, Paper 32

Question 3 · 16 marks

Refer to Table 1.1. Calculate annual labour productivity for 2023.

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Question 4 · 16 marks

Refer to Table 1.2. Calculate for 2023-24, the operating profit margin.

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Question 5 · 12 marks

Evaluate the usefulness to HCC of critical path analysis (CPA) as a management tool for operations planning.

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October–November 2024, Paper 33

Question 4 · 16 marks

Refer to Table 1.1. Calculate the change in the dividend yield between 2022 and 2023.

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Question 5 · 12 marks

Evaluate whether total quality management (TQM) is the best way to solve the problem of AFF's customer complaints.

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October–November 2024, Paper 41

Question 2 · 20 marks

Advise DF on the likely impact of ratio results on its choice of future growth strategy.

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October–November 2024, Paper 42

Question 2 · 20 marks

Advise Idir on what accounting data he should use to help him develop a new business strategy for PI to sell pet insurance.

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October–November 2024, Paper 43

Question 1 · 20 marks

Evaluate the impact of FB's finance and accounting strategy on its performance between 2016 and 2022.

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February–March 2023, Paper 12

Question 4 · 5 marks

Analyse one way a business might raise productivity levels.

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Question 5 · 20 marks

Analyse two ways in which accurate cost information can be used to improve business performance.

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February–March 2023, Paper 32

Question 4 · 16 marks

Refer to lines 47-49 (of the case study) and Table 1.1. Calculate the accounting rate of return (ARR).

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Question 5 · 12 marks

Evaluate the usefulness of FWB's accounting ratio analysis to its directors when making business decisions.

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May–June 2023, Paper 11

Question 1 · 5 marks

Define the term fixed cost.

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Question 5 · 20 marks

Analyse two benefits to a business of holding high levels of inventory.

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May–June 2023, Paper 12

Question 5 · 20 marks

Analyse two benefits to a business of government grants as a source of finance.

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May–June 2023, Paper 13

Question 4 · 5 marks

Analyse one reason why labour productivity is important to a business.

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Question 5 · 20 marks

Analyse two purposes of a cash flow forecast for a business.

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May–June 2023, Paper 23

Question 2 · 30 marks

Identify one advantage to a business of using job production.

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May–June 2023, Paper 31

Question 1 · 8 marks

Analyse two benefits to WP of using quality assurance.

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Question 4 · 16 marks

Refer to Table 1.2 and lines 41-66. Calculate the forecast return on capital employed (ROCE) for the year ending 31 May 2024.

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May–June 2023, Paper 32

Question 3 · 16 marks

Refer to Table 1.1. Calculate, for 2023, the current ratio.

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Question 4 · 16 marks

Refer to Table 1.3. Calculate, for location X, the accounting rate of return (ARR).

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May–June 2023, Paper 33

Question 2 · 8 marks

Analyse two ways LT can measure whether tours meet customers' expectations.

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Question 3 · 16 marks

Refer to Table 1.1. Calculate the payback period for LT's proposed new Tour Hub.

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October–November 2023, Paper 11

Question 2 · 5 marks

Define the term capital intensive.

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Question 3 · 5 marks

Define the term margin of safety.

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October–November 2023, Paper 12

Question 3 · 5 marks

Define the term bankruptcy.

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Question 4 · 5 marks

Analyse one way a business might improve the efficiency of its operations.

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October–November 2023, Paper 13

Question 3 · 5 marks

Define the term venture capital.

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Question 6 · 20 marks

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…

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October–November 2023, Paper 31

Question 3 · 16 marks

Refer to Table 1.1 and Fig. 1.1. Calculate the minimum project duration.

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Question 4 · 16 marks

Using the data in Table 1.2, calculate the forecast dividend cover ratio for 2024.

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October–November 2023, Paper 32

Question 3 · 16 marks

Refer to line 35. Calculate CQ's capacity utilisation.

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Question 4 · 16 marks

Refer to lines 48-49 and Table 1.1. Calculate the net present value (NPV).

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October–November 2023, Paper 33

Question 3 · 16 marks

Refer to Table 1.1 and lines 49 to 51. Calculate the forecast capacity utilisation in 2024.

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Question 4 · 16 marks

Refer to Table 1.2. Calculate the gearing ratio for 2023.

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October–November 2023, Paper 43

Question 1 · 20 marks

Evaluate the extent to which RT's operations strategy has supported the success of the business from 2015 to 2023.

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