For Examiners Use - Materials For this paper you must have: • a c...

*jun25 71272 01* IB/M/Jun25/G4005/V10 7127/2

For Examiner’s Use Section Mark A B C TOTAL

Tuesday 3 June 2025 Morning Time allowed: 3 hours

Materials

For this paper you must have:

• a calculator.

Instructions • Use black ink or black ball-point pen.• Fill in the boxes at the top of this page.• Answer all questions.• 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.

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 1 / 4

2 *02* IB/M/Jun25/7127/2 Do not write outside the boxSection A Answer all questions in this section.For multiple- choice questions onlyoneanswer per question is allowed.For each question completely fill in the circle alongside the appropriate answer.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.01 Which is the formula for the price earnings ratio?[1 mark] A Current market price Earnings per share B Earnings per share Current market price C Earnings per share Number of issued ordinary shares D Number of issued ordinary shares Earnings per share

CORRECT METHODWRONG METHODS 2 / 4

3

*03* Turn over ►

IB/M/Jun25/7127/2

Do not write outside the box

• 2

A business has one factory production manager.

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

• 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

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4

*04* IB/M/Jun25/7127/2

Do not write outside the box

• 4

The following information is available for the sale of a product.

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

• 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

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