CAIE A-Level Business 10.2 Analysis of Published Accounts Question Bank

CAIE A-Level Business 10.2 Analysis of Published Accounts Question Bank
Cambridge International AS & A Level Business 9609 syllabus for exams in 2026, 2027 and 20282026–2028

Practise calculating profitability, liquidity, efficiency, gearing and investment ratios and interpreting trends or comparisons before evaluating published-data limitations.

Exam points

  • select the correct statement figures and calculate the requested ratio with units or percentage
  • interpret the result against prior years, competitors, targets and the needs of the stakeholder
  • evaluate conclusions using accounting policies, inflation, window dressing and missing qualitative data

Covered syllabus points

10.2.1—Liquidity ratiosFormula reference—Liquidity ratios10.2.2—Profitability ratiosFormula reference—Profitability ratios10.2.3—Financial efficiency ratiosFormula reference—Financial efficiency ratios10.2.4—Gearing ratioFormula reference—Gearing ratio

Question 2

[Maximum number: 8]

Analyse two methods to improve IPA's liquidity.

Question 3(a)

[Maximum number: 2]

Using the data in Table 1.2, calculate the operating profit margin for WCP in 2025.

Question 3

Question 3(a)

(a)

Refer to Table 1.1. Calculate the acid test ratio.

[ 2 ]

Question 3(b)

(b)

Refer to Table 1.1. Calculate the trade receivables turnover (days).

[ 2 ]

Question 3(c)

(c)

Evaluate methods TC could use to improve liquidity.

[ 12 ]

Question 3(b)

[Maximum number: 3]

Refer to Appendix 1. Calculate CQ's rate of inventory turnover.

Question 4

Question 4(a)

(a)

Refer to Table 1.2. Calculate for 2023-24, the operating profit margin.

[ 4 ]

Question 4(b)

(b)

Evaluate methods HCC could use to increase profitability.

[ 12 ]