Actual 2025 AQA A-LEVEL ACCOUNTING 7127/2 Paper 2 Merged Question Paper +
Mark Scheme
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
Monday 3 June 2025 Morning Time allowed: 3 hours
Materials
For this paper you must have: For Examiner’s Use
• a calculator.
Section Mark
Instructions
• Use black ink or black ball-point pen. A
• Fill in the boxes at the top of this page. B
• Answer all questions.
• You must answer the questions in the spaces provided. Do not write C
outside the box around each page or on blank pages. TOTAL
• 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.
, 2
Do not write
outside the
*jun257127201* IB/M/Jun25/G4004/V5 7127/2
IB/M/Jun25/7127/2
, 3
Do not write
outside the
box
Section A
Answer all questions in this section.
Turn over ►
IB/M/Jun25/7127/2
, 4
Do not write
outside the
box
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
If0 you
1 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.
A business buys inventory on credit.
Which book of prime entry is used to record this transaction?
[1 mark]
A Cash book
B General journal
0 2
C Purchases journal
D Purchases returns journal
What is the impact on the statement of financial position of receiving a recovered debt that
had previously been written off as irrecoverable?
[1 mark]
A Decrease capital, decrease current assets
B Decrease capital, increase current assets
C Increase capital, decrease current assets
D Increase capital, increase current assets
IB/M/Jun25/7127/2
Mark Scheme
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
Monday 3 June 2025 Morning Time allowed: 3 hours
Materials
For this paper you must have: For Examiner’s Use
• a calculator.
Section Mark
Instructions
• Use black ink or black ball-point pen. A
• Fill in the boxes at the top of this page. B
• Answer all questions.
• You must answer the questions in the spaces provided. Do not write C
outside the box around each page or on blank pages. TOTAL
• 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.
, 2
Do not write
outside the
*jun257127201* IB/M/Jun25/G4004/V5 7127/2
IB/M/Jun25/7127/2
, 3
Do not write
outside the
box
Section A
Answer all questions in this section.
Turn over ►
IB/M/Jun25/7127/2
, 4
Do not write
outside the
box
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
If0 you
1 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.
A business buys inventory on credit.
Which book of prime entry is used to record this transaction?
[1 mark]
A Cash book
B General journal
0 2
C Purchases journal
D Purchases returns journal
What is the impact on the statement of financial position of receiving a recovered debt that
had previously been written off as irrecoverable?
[1 mark]
A Decrease capital, decrease current assets
B Decrease capital, increase current assets
C Increase capital, decrease current assets
D Increase capital, increase current assets
IB/M/Jun25/7127/2
