Edexcel IGCSE Business Studies Calculation Questions
Practise Edexcel IGCSE Business calculations by using business figures for percentage changes, costs, pay, commission and cash flow.
- Syllabus
- Issue 2 (2026)
- Course
- Business 4BS1
Exam points
- Calculate percentage increases or decreases in revenue, assets, customers, inventory or employee costs.
- Work out business payments such as salary increases, bonuses, commission and delivery costs.
- Calculate closing cash-flow balances from opening balance, cash inflows and cash outflows.
Covered syllabus points
Question 1
Ocean Vibes is a boat tour business located in two tourists resorts in Portugal. During the tours, it collects wildlife research. The idea came from two young scientists, Alfredo and Pedro, who share a passion for the environment, boats and science. Ocean Vibes employs boat tour guides and a sales team in each of the two resorts.
The main goal of Ocean Vibes is to connect tourism with science. It offers dolphin and bird-watching tours to tourists and uses the boat tours to collect research data on the wildlife. Its tour guides are knowledgeable, passionate and respectful of the environment.
Customers can book the boat tours online or in the tourist resorts. They are encouraged to leave reviews on Ocean Vibes' website.
Every month Ocean Vibes provides a boat tour for students and researchers who wish to study the wildlife.
There are many other businesses offering boat tours in Portugal which makes competing in the industry a challenge.
Question (a)
(a)
A bank in Portugal charges Ocean Vibes 12% interest on overdrafts.
Which one of the following is the interest charged by the bank on an overdraft of €1 400?
Select one answer.
A
€140
B
€168
C
€1388
D
€1568
Question (b)
(b)
Figure 1 shows the total costs for Ocean Vibes in 2022 and 2023.
Which one of the following is the percentage change in the total costs between 2022 and 2023?
Select one answer.
A
0.90%
B
9.52%
C
10.53%
D
90.48%
Question 2
Tata Motor Company employs over 60,000 employees around the world. In 2017 the turnover was $ 42 billion, with 9 million car sales. Tata Motor Company has 6,000 car showrooms around the world.
Calculate the average number of vehicles sold in each car showroom. You are advised to show your workings.
Question 3
Artify Studio is planning to open a second art studio in the small mining town of Sungai Lembing in Malaysia. It will recruit highly skilled employees to provide a high standard of service.
In order to advertise the opening of the second art studio, Artify Studio need to look at promotional cost.
It costs 459.50 MYR for 1,000 colour leaflets to be printed. The cost of delivery is 17.87 MYR per hour.
Calculate the cost to Artify Studio of delivering 1,000 printed leaflets which will take 3 hours. You are advised to show your workings.
Question 4
Mahindra & Mahindra Limited (M&M) is an Indian multinational vehicle manufacturing corporation with its headquarters in Mumbai, India. It is one of the largest manufacturers of cars, vans and tractors in the world.
M&M started in 1945 and has prospered for over 75 years with the aim of 'Rising through crisis'. In the 1970s with the oil crisis that sent the cost of petrol rising, it adapted its tractor diesel engines to be used in its cars and vans.
M&M is committed to ensuring that it protects the environment. In 2020 it planted 1.32 million trees across India. It supports schools for disadvantaged children and teenagers.
Figure 1 Maslow's Hierarchy of Needs
Figure 1
Below is an extract from a cash flow forecast for one month.
The opening balance was £ 20000, cash inflow £ 28000 and cash outflow £ 56000.
Which one of the following is the closing balance for the end of the month?
Select one answer.
A
- £28000
B
- £8000
C
£48000
D
£84000
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