Variances: past paper questions
Real questions on variances
The newest 10 of 10 written questions. Open one to see it on the real paper.
- 9609/21 · May/June 2026 · Q2b(i)[3]
Calculate the budget variance for advertising in 2025. State whether it is favourable or adverse.
See it on the paper → - 9609/23 · May/June 2026 · Q2d[12]
Evaluate whether stakeholder conflict will be caused by the decision to convert LC to a public limited company.
See it on the paper → - 9609/11 · October/November 2024 · Q1b[3]
Explain one cause of a favourable variance.
See it on the paper → - 9609/22 · October/November 2024 · Q2b(i)[3]
Refer to Table 2.2 and other information. Calculate the variance between TDC’s budgeted revenue and actual revenue for 2023. State whether the variance is favourable or adverse.
See it on the paper → - 9609/22 · May/June 2024 · Q1b(i)[3]
Refer to Table 1.1. Calculate the variances in 2023 (x, y and z) and state whether each variance is favourable or adverse.
See it on the paper → - 9609/22 · May/June 2024 · Q1b(ii)[3]
Explain one benefit to PS of using incremental budgeting.
See it on the paper → - 9609/22 · October/November 2020 · Q1d[11]
Evaluate how two external stakeholders of ES might be affected by the company continuing to use the fracking process. Permission to reproduce items where third-party owned material protected by copyright is included has been sought and cleared where possible. Every reasonable effort has been made by the publisher (UCLE...
See it on the paper → - 9609/31 · October/November 2020 · Q2a(ii)[4]
variance in total sales revenue per night for NH’s basic hotels.
See it on the paper → - 9609/32 · May/June 2020 · Q2b[12]
Refer to your answers for 2(a) and any other information. Recommend whether HBG should close Oldbury Castle Café. Justify your recommendation.
See it on the paper → - 9609/22 · February/March 2019 · Q1c[11]
Recommend which option Jim should choose using the information in the case study. Justify your view.
See it on the paper →
What examiners said
External stakeholders are individuals or groups who have an interest in a business but take no part in its operations. Some candidates did not read the question carefully so analysed and evaluated the effects on internal stakeholders. Most candidates chose to use the local community as one of their stakeholders, which was a sensible place to start since it is referenced in the case. Other candida...
— Examiner report, October/November 2020, 9609/22 Q1(d) (Cambridge)
Candidates tend to like ‘recommend’ questions and produce answers which are in context and usually come to a judgement. This question was no exception and there was a good use of the context surrounding both options for JF and most candidates gave a judgement. However the most common reason why candidates did not achieve more than six marks was that there was only limited analysis. To gain higher...
— Examiner report, February/March 2019, 9609/22 Q1(c) (Cambridge)
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