Please write clearly in block capitals.
Centre number Candidate number
Surname
Forename(s)
Candidate signat ure
A-level
ACCOUNTING
Paper 2 Accounting for Analysis and Decision-making
Thursday 13 June 2025 Morning Time allowed: 3 hours
Materials
For Examiner’s Use
For this paper you must have:
a calculator. Section Mark
A
Instructions
Use black ink or black ball-point pen. B
Fill in the boxes at the top of this page. C
Answer all questions. TOTAL
You must answer the questions in the spaces provided. Do not write
outside the box around each page or on blank pages.
If you need extra space for your answer(s), use the lined pages at the end of
this book. Write the question number against your answer(s).
Do all rough work in this answer book. Cross through any work you
do not want to be marked.
Information
The marks for each question are shown in brackets.
The maximum mark for this ppaper pis p120.
IB/M/Jun19/E10 7127/2
, 2
Do not write
outside
Section pA pthe
p box
Answer pall pquestions pin pthis
psection.
Only one answer per question is allowed.
For each answer completely fill in the circle alongside the appropriate answer.
CORRECT METHOD WRONG METHODS
If you want to change your answer you must cross out your original answer as shown.
If you wish to return to an answer previously crossed out, ring the answer you now wish to
select as shown.
0 1 Which pcosting ptechnique puses pcost ppools pand pcost pdrivers?
[1 pmark]
A Absorption pcosting
B Activity-based pcosting
C Marginal pcosting
D Standard pcosting
0 2 Which pof pthe pfollowing pis pthe pcorrect pformula p(all pexpressed pin punits) pto pcalculate
pbudgeted punits pof pproduction?
[1 pmark]
A Sales p– pclosing pinventory p– popening pinventory
B Sales p– pclosing pinventory p+ popening pinventory
C Sales p+ pclosing pinventory p– popening pinventory
D Sales p+ pclosing pinventory p+ popening pinventory
IB/M/Jun19/7127/2
, 3
Do not write
outside the
0 3 A pbusiness ppaid p£12 p650 pfor prent pand prates pfor pthe pyear pended p31 pMay p2019. box
p This pincluded prent ppaid pin padvance pof p£3 p165. p Rates poutstanding pat p31 pMay
p2019 pwere p£2 p530.
How pmuch pis pthe prent pand prates pexpenses pto pbe pincluded pin pthe pincome pstatement
pfor pthe pyear pended p31 pMay p2019?
[1 pmark]
A £6 p955
B £12 p015
C £13 p285
D £18 p345
0 4 What pis prepresented pby pX pon pthe pbreak-even pchart pshown pbelow?
[1 pmark]
A Fixed pcosts
B Margin pof psafety
C The parea pof ploss
D The parea pof pprofit
Turn pover pfor pthe pnext pquestion
Turn pover p►
IB/M/Jun19/7127/2
, 4
Do not write
outside the
0 5 Which pof pthe pfollowing pvariances pmay prequire pthe pcalculation pof pflexed pinformation? box
[1 pmark]
A Labour pefficiency pand pmaterial pprice
B Labour pefficiency pand pmaterial pusage
C Labour prate pand pmaterial pprice
D Labour prate pand pmaterial pusage
0 6 The pbalance pon pthe psales pledger paccount pof pMrs pJones pis p£42 p875.
The pfollowing pinformation phas pnot pyet pbeen pincluded pin pthe psales pledger
paccount pof pMrs pJones:
Dishonoured pcheque pfor pnon-payment pby pMrs pJones: p£2 p495
pContra pin pthe ppurchase pledger paccount pof pMrs pJones:
p£355.
What pis pthe pbalance pon pthe psales pledger paccount pof pMrs pJones pafter pthese
padjustments phave pbeen pincluded?
[1 pmark]
A £40 p025
B £40 p735
C £45 p015
D £45 p725
0 7 As pa presult pof poutput pincreasing, pan padditional pwarehouse pis prequired.
Which ptype pof pcost pdescribes pthe ptotal pcost pof pwarehousing?
[1 pmark]
A Fixed pcost
B Semi-variable pcost
C Stepped pcost
D Variable pcost
IB/M/Jun19/7127/2
Centre number Candidate number
Surname
Forename(s)
Candidate signat ure
A-level
ACCOUNTING
Paper 2 Accounting for Analysis and Decision-making
Thursday 13 June 2025 Morning Time allowed: 3 hours
Materials
For Examiner’s Use
For this paper you must have:
a calculator. Section Mark
A
Instructions
Use black ink or black ball-point pen. B
Fill in the boxes at the top of this page. C
Answer all questions. TOTAL
You must answer the questions in the spaces provided. Do not write
outside the box around each page or on blank pages.
If you need extra space for your answer(s), use the lined pages at the end of
this book. Write the question number against your answer(s).
Do all rough work in this answer book. Cross through any work you
do not want to be marked.
Information
The marks for each question are shown in brackets.
The maximum mark for this ppaper pis p120.
IB/M/Jun19/E10 7127/2
, 2
Do not write
outside
Section pA pthe
p box
Answer pall pquestions pin pthis
psection.
Only one answer per question is allowed.
For each answer completely fill in the circle alongside the appropriate answer.
CORRECT METHOD WRONG METHODS
If you want to change your answer you must cross out your original answer as shown.
If you wish to return to an answer previously crossed out, ring the answer you now wish to
select as shown.
0 1 Which pcosting ptechnique puses pcost ppools pand pcost pdrivers?
[1 pmark]
A Absorption pcosting
B Activity-based pcosting
C Marginal pcosting
D Standard pcosting
0 2 Which pof pthe pfollowing pis pthe pcorrect pformula p(all pexpressed pin punits) pto pcalculate
pbudgeted punits pof pproduction?
[1 pmark]
A Sales p– pclosing pinventory p– popening pinventory
B Sales p– pclosing pinventory p+ popening pinventory
C Sales p+ pclosing pinventory p– popening pinventory
D Sales p+ pclosing pinventory p+ popening pinventory
IB/M/Jun19/7127/2
, 3
Do not write
outside the
0 3 A pbusiness ppaid p£12 p650 pfor prent pand prates pfor pthe pyear pended p31 pMay p2019. box
p This pincluded prent ppaid pin padvance pof p£3 p165. p Rates poutstanding pat p31 pMay
p2019 pwere p£2 p530.
How pmuch pis pthe prent pand prates pexpenses pto pbe pincluded pin pthe pincome pstatement
pfor pthe pyear pended p31 pMay p2019?
[1 pmark]
A £6 p955
B £12 p015
C £13 p285
D £18 p345
0 4 What pis prepresented pby pX pon pthe pbreak-even pchart pshown pbelow?
[1 pmark]
A Fixed pcosts
B Margin pof psafety
C The parea pof ploss
D The parea pof pprofit
Turn pover pfor pthe pnext pquestion
Turn pover p►
IB/M/Jun19/7127/2
, 4
Do not write
outside the
0 5 Which pof pthe pfollowing pvariances pmay prequire pthe pcalculation pof pflexed pinformation? box
[1 pmark]
A Labour pefficiency pand pmaterial pprice
B Labour pefficiency pand pmaterial pusage
C Labour prate pand pmaterial pprice
D Labour prate pand pmaterial pusage
0 6 The pbalance pon pthe psales pledger paccount pof pMrs pJones pis p£42 p875.
The pfollowing pinformation phas pnot pyet pbeen pincluded pin pthe psales pledger
paccount pof pMrs pJones:
Dishonoured pcheque pfor pnon-payment pby pMrs pJones: p£2 p495
pContra pin pthe ppurchase pledger paccount pof pMrs pJones:
p£355.
What pis pthe pbalance pon pthe psales pledger paccount pof pMrs pJones pafter pthese
padjustments phave pbeen pincluded?
[1 pmark]
A £40 p025
B £40 p735
C £45 p015
D £45 p725
0 7 As pa presult pof poutput pincreasing, pan padditional pwarehouse pis prequired.
Which ptype pof pcost pdescribes pthe ptotal pcost pof pwarehousing?
[1 pmark]
A Fixed pcost
B Semi-variable pcost
C Stepped pcost
D Variable pcost
IB/M/Jun19/7127/2
