Please write clearly in block capitals.
Centre number Candidate number
Surname
Forename(s)
Candidate signature
I declare this is my own work.
A-level
ACCOUNTING
Paper 2 Accounting for analysis and decision-making
Tuesday 3 June 2025 Morning Time allowed: 3 hours
Materials For Examiner’s Use
For this paper you must have:
Section Mark
• a calculator.
A
Instructions B
• Use black ink or black ball-point pen. C
• Fill in the boxes at the top of this page.
• 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 paper is 120.
*jun257127201*
IB/M/Jun25/G4005/V10 7127/2
, 2
Do not write
outside the
Section A box
Answer all questions in this section.
For multiple-choice questions only one answer per question is allowed.
For each question 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 is the formula for the price earnings ratio?
[1 mark]
Current market price
A
Earnings per share
Earnings per share
B
Current market price
Earnings per share
C
Number of issued ordinary shares
Number of issued ordinary shares
D
Earnings per share
*02*
IB/M/Jun25/7127/2
, 3
Do not write
outside the
0 2 A business has one factory production manager. box
Which of the following describes the cost of the factory production manager’s salary?
[1 mark]
A Direct and fixed
B Direct and variable
C Indirect and fixed
D Indirect and variable
0 3 What is the double entry to record discount received from L Boult, a credit supplier?
[1 mark]
Debit Credit
A Bank Discount received
B Discount received Bank
C Discount received L Boult
D L Boult Discount received
Turn over ►
*03*
IB/M/Jun25/7127/2
, 4
Do not write
outside the
0 4 The following information is available for the sale of a product. box
Budgeted sales 4 650 units
Actual sales 4 450 units
Budgeted revenue £30 690
Actual revenue £29 815
What is the sales price variance?
[1 mark]
A £445 Adverse
B £445 Favourable
C £875 Adverse
D £875 Favourable
0 5 What is the double entry to record writing off a debt from J Pawel, a credit customer?
[1 mark]
Debit Credit
A Bank J Pawel
B Irrecoverable debts J Pawel
C J Pawel Bank
D J Pawel Irrecoverable debts
*04*
IB/M/Jun25/7127/2
Centre number Candidate number
Surname
Forename(s)
Candidate signature
I declare this is my own work.
A-level
ACCOUNTING
Paper 2 Accounting for analysis and decision-making
Tuesday 3 June 2025 Morning Time allowed: 3 hours
Materials For Examiner’s Use
For this paper you must have:
Section Mark
• a calculator.
A
Instructions B
• Use black ink or black ball-point pen. C
• Fill in the boxes at the top of this page.
• 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 paper is 120.
*jun257127201*
IB/M/Jun25/G4005/V10 7127/2
, 2
Do not write
outside the
Section A box
Answer all questions in this section.
For multiple-choice questions only one answer per question is allowed.
For each question 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 is the formula for the price earnings ratio?
[1 mark]
Current market price
A
Earnings per share
Earnings per share
B
Current market price
Earnings per share
C
Number of issued ordinary shares
Number of issued ordinary shares
D
Earnings per share
*02*
IB/M/Jun25/7127/2
, 3
Do not write
outside the
0 2 A business has one factory production manager. box
Which of the following describes the cost of the factory production manager’s salary?
[1 mark]
A Direct and fixed
B Direct and variable
C Indirect and fixed
D Indirect and variable
0 3 What is the double entry to record discount received from L Boult, a credit supplier?
[1 mark]
Debit Credit
A Bank Discount received
B Discount received Bank
C Discount received L Boult
D L Boult Discount received
Turn over ►
*03*
IB/M/Jun25/7127/2
, 4
Do not write
outside the
0 4 The following information is available for the sale of a product. box
Budgeted sales 4 650 units
Actual sales 4 450 units
Budgeted revenue £30 690
Actual revenue £29 815
What is the sales price variance?
[1 mark]
A £445 Adverse
B £445 Favourable
C £875 Adverse
D £875 Favourable
0 5 What is the double entry to record writing off a debt from J Pawel, a credit customer?
[1 mark]
Debit Credit
A Bank J Pawel
B Irrecoverable debts J Pawel
C J Pawel Bank
D J Pawel Irrecoverable debts
*04*
IB/M/Jun25/7127/2
