Finance and accounts

Paper labels are an unofficial, independently authored grouping, applied only where a question's own format genuinely matches a real paper convention (such as IB Mathematics AA's non-calculator/calculator split). They do not reproduce any exam board's real paper numbering or mark allocation, and uncertain questions are labelled general practice instead.

• 1A retail company reports the following for the year: gross profit $180,000, revenue $600,000, net profit $60,000. (a) Calculate the gross profit margin. (b) Calculate the net profit margin. (c) Suggest one reason the gap between the two margins might be considered large, referring to what lies between the two figures.Paper 1 styleMedium4 marksCalculator+
• 2Marking analysis: A learner attempts the following task: “A retail company reports the following for the year: gross profit $180,000, revenue $600,000, net profit $60,000. (a) Calculate the gross profit margin. (b) Calculate the net profit margin. (c) Suggest one reason the gap between the two margins might be considered large, referring to what lies between the two figures.” Their response addresses only this point: “Calculates gross profit margin = 180,000/600,000 × 100 = 30%.” Evaluate the response against the complete 4-mark task. Identify what earns credit and state every additional requirement needed for full marks.Marking analysisMedium4 marksNo calculator+
• 3A small workshop makes handmade candles. Each candle sells for $12 and has variable costs of $7 per unit. The workshop's total fixed costs are $2,500 per month. (a) Calculate the contribution per unit. (b) Calculate the break-even quantity per month. (c) Calculate the profit if 600 candles are sold in a month. (d) State the margin of safety in units if 600 candles are sold.Paper 1 styleMedium5 marksCalculator+
• 4Marking analysis: A learner attempts the following task: “A small workshop makes handmade candles. Each candle sells for $12 and has variable costs of $7 per unit. The workshop's total fixed costs are $2,500 per month. (a) Calculate the contribution per unit. (b) Calculate the break-even quantity per month. (c) Calculate the profit if 600 candles are sold in a month. (d) State the margin of safety in units if 600 candles are sold.” Their response addresses only this point: “Calculates contribution per unit = 12 − 7 = $5.” Evaluate the response against the complete 5-mark task. Identify what earns credit and state every additional requirement needed for full marks.Marking analysisMedium5 marksNo calculator+
• 5A start-up's cash-flow forecast shows an opening balance of $3,000 for March, total cash inflows of $8,000 and total cash outflows of $9,500 for the month. (a) Calculate the net cash flow for March. (b) Calculate the closing balance for March. (c) Explain one action the business could take if it foresees a negative closing balance in an upcoming month.Paper 2 styleMedium4 marksCalculator+
• 6Marking analysis: A learner attempts the following task: “A start-up's cash-flow forecast shows an opening balance of $3,000 for March, total cash inflows of $8,000 and total cash outflows of $9,500 for the month. (a) Calculate the net cash flow for March. (b) Calculate the closing balance for March. (c) Explain one action the business could take if it foresees a negative closing balance in an upcoming month.” Their response addresses only this point: “Calculates net cash flow = 8,000 − 9,500 = −$1,500.” Evaluate the response against the complete 4-mark task. Identify what earns credit and state every additional requirement needed for full marks.Marking analysisMedium4 marksNo calculator+