MarkILSchemeIL (Results)
SummerI L 2023
Pearson Edexcel GCE
AS Level
in Business (8BS0)
Paper 02 Managing Business
Activities
Updated 2024/2025
,GeneralILMarkingILGuidance
AllI L I L candidatesI L I L mustI L I L receiveI L I L theI L I
L sameILtreatment.I L ExaminersILmustILmarkILtheIL
firstILcandidateILinILexactlyILtheILsameILwayILasILt
heyILmarkILtheILlast.
MarkILschemesILshouldILbeILappliedILpositively.ILCa
ndidatesILmustILbeILrewardedILforILwhatILtheyILhav
eILshownILtheyILcanILdoILratherILthanILpenalisedILf
orILomissions.
ExaminersILshouldILmarkILaccordingILtoILtheILmark
ILschemeILnotILaccordingILtoILtheirILperceptionILofI
LwhereILtheILgradeILboundariesILmayILlie.
ThereILisILnoILceilingILonILachievement.ILAllILmarksILo
nILtheILmarkILschemeILshouldILbeILusedILappropria
tely.
AllILtheILmarksILonILtheILmarkILschemeILareILdesi
gnedILtoILbeILawarded.ILExaminersILshouldILalway
sILawardILfullILmarksILifILdeserved,ILi.e.ILifILtheILa
nswerILmatchesILtheILmarkI L scheme.I L Examiners
ILshouldILalsoILbeILpreparedILtoILawardILzeroILmar
ksILifILtheILcandidate’sILresponseILisILnotILworthyIL
ofILcreditILaccordingILtoILtheILmarkILscheme.
WhereILsomeILjudgementILisILrequired,ILmarkILsch
emesILwillILprovideILtheILprinciplesILbyILwhichILma
rksILwillILbeILawardedILandILexemplificationILmayIL
beILlimited.
WhenILexaminersILareILinILdoubtILregardingILtheILa
pplicationILofILtheILmarkILschemeILtoILaILcandidate’
sILresponse,ILtheILteamILleaderILmustILbeILconsulte
d.
CrossedILoutILworkILshouldILbeILmarkedILUNLESSIL
theILcandidateILhasILreplacedILitILwithILanILalternat
iveILresponse.
, Answer
KnowledgeIL2
Knowledge/
understanding:ILupILtoIL2ILmarksILfor,ILe.g.
CostsILthatILdoILnotILchangeIL(1)ILwhenILo
utput/salesILchange.IL(1)
Answer
KnowledgeIL2
Knowledge/
understanding:ILupILtoIL2ILmarksILfor,ILe.g.
WhenILaILbusinessILhasILaILnegativeILbalanceILinILtheirIL
bankILaccountIL(1)ILbecauseILtheILamountILwithdrawnILisI
LgreaterILthanILtheILcurrentILbalance.IL(1)
Answer
KnowledgeIL1,ILApplicationIL3
QuantitativeILskillsILassessed:
QS5:ILcalculateILcost,ILrevenue,ILprofitILandILbrea
k-even.
Knowledge:IL1ILmarkILforILidentifyingILtheILgrossILprofitILfor
mula,ILtheILoperatingILprofitILformulaILorILtheILdifferenceILf
ormula.
RevenueIL–ILcostILofILsalesILorIL(1)
GrossILprofitIL–
ILotherILoperatingILexpensesIL(1)
GrossILprofitIL–ILoperatingILprofitIL(1)
OperatingILprofitIL–ILgrossILprofitIL(1)
Application:ILupILtoIL3ILmarks
£129IL297IL000IL–
IL£63IL380IL000IL=IL£65IL917IL000IL(1)
(£14IL232IL000)IL-
IL£65IL917IL000IL=IL(£80IL149IL000)ILor
£65IL917IL000IL–
(£14IL232IL000)IL=IL£80IL149IL000IL(1)
DifferenceILbetweenILgrossILprofitILandILop
eratingILprofit
=IL(£80IL149IL000)ILorIL£80IL149IL000IL(1)
NB:ILIfILtheILonlyILanswerILgivenILisIL‘(£80IL149IL00
0)’ILorIL‘-
£80IL149IL000’ILorIL£89IL149IL000ILawardIL4ILm
arks.
SummerI L 2023
Pearson Edexcel GCE
AS Level
in Business (8BS0)
Paper 02 Managing Business
Activities
Updated 2024/2025
,GeneralILMarkingILGuidance
AllI L I L candidatesI L I L mustI L I L receiveI L I L theI L I
L sameILtreatment.I L ExaminersILmustILmarkILtheIL
firstILcandidateILinILexactlyILtheILsameILwayILasILt
heyILmarkILtheILlast.
MarkILschemesILshouldILbeILappliedILpositively.ILCa
ndidatesILmustILbeILrewardedILforILwhatILtheyILhav
eILshownILtheyILcanILdoILratherILthanILpenalisedILf
orILomissions.
ExaminersILshouldILmarkILaccordingILtoILtheILmark
ILschemeILnotILaccordingILtoILtheirILperceptionILofI
LwhereILtheILgradeILboundariesILmayILlie.
ThereILisILnoILceilingILonILachievement.ILAllILmarksILo
nILtheILmarkILschemeILshouldILbeILusedILappropria
tely.
AllILtheILmarksILonILtheILmarkILschemeILareILdesi
gnedILtoILbeILawarded.ILExaminersILshouldILalway
sILawardILfullILmarksILifILdeserved,ILi.e.ILifILtheILa
nswerILmatchesILtheILmarkI L scheme.I L Examiners
ILshouldILalsoILbeILpreparedILtoILawardILzeroILmar
ksILifILtheILcandidate’sILresponseILisILnotILworthyIL
ofILcreditILaccordingILtoILtheILmarkILscheme.
WhereILsomeILjudgementILisILrequired,ILmarkILsch
emesILwillILprovideILtheILprinciplesILbyILwhichILma
rksILwillILbeILawardedILandILexemplificationILmayIL
beILlimited.
WhenILexaminersILareILinILdoubtILregardingILtheILa
pplicationILofILtheILmarkILschemeILtoILaILcandidate’
sILresponse,ILtheILteamILleaderILmustILbeILconsulte
d.
CrossedILoutILworkILshouldILbeILmarkedILUNLESSIL
theILcandidateILhasILreplacedILitILwithILanILalternat
iveILresponse.
, Answer
KnowledgeIL2
Knowledge/
understanding:ILupILtoIL2ILmarksILfor,ILe.g.
CostsILthatILdoILnotILchangeIL(1)ILwhenILo
utput/salesILchange.IL(1)
Answer
KnowledgeIL2
Knowledge/
understanding:ILupILtoIL2ILmarksILfor,ILe.g.
WhenILaILbusinessILhasILaILnegativeILbalanceILinILtheirIL
bankILaccountIL(1)ILbecauseILtheILamountILwithdrawnILisI
LgreaterILthanILtheILcurrentILbalance.IL(1)
Answer
KnowledgeIL1,ILApplicationIL3
QuantitativeILskillsILassessed:
QS5:ILcalculateILcost,ILrevenue,ILprofitILandILbrea
k-even.
Knowledge:IL1ILmarkILforILidentifyingILtheILgrossILprofitILfor
mula,ILtheILoperatingILprofitILformulaILorILtheILdifferenceILf
ormula.
RevenueIL–ILcostILofILsalesILorIL(1)
GrossILprofitIL–
ILotherILoperatingILexpensesIL(1)
GrossILprofitIL–ILoperatingILprofitIL(1)
OperatingILprofitIL–ILgrossILprofitIL(1)
Application:ILupILtoIL3ILmarks
£129IL297IL000IL–
IL£63IL380IL000IL=IL£65IL917IL000IL(1)
(£14IL232IL000)IL-
IL£65IL917IL000IL=IL(£80IL149IL000)ILor
£65IL917IL000IL–
(£14IL232IL000)IL=IL£80IL149IL000IL(1)
DifferenceILbetweenILgrossILprofitILandILop
eratingILprofit
=IL(£80IL149IL000)ILorIL£80IL149IL000IL(1)
NB:ILIfILtheILonlyILanswerILgivenILisIL‘(£80IL149IL00
0)’ILorIL‘-
£80IL149IL000’ILorIL£89IL149IL000ILawardIL4ILm
arks.