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Managing Business Activities
WBS12 is Unit 2 of Edexcel International A-Level Business: Managing Business Activities. The paper is 2 hours long and worth 80 marks. You can use a calculator, and every question is compulsory. Next sitting: Fri 15 Jan 2027, morning. In 81 days. This page shows what is on the paper, how each question is marked and what to do before you sit it. It is free.
What is on WBS12
2 hours, 80 marks, calculator allowed. There is no multiple choice and no choice of questions. Every question uses extracts in a source booklet, mostly about real businesses.
| Section | What you answer | Marks |
|---|---|---|
| A | Case study 1: one real business, five questions: Define 2, a 4-mark question (usually Calculate), Analyse 6, Discuss 8, Assess 10Answer all 5 parts (Q1) | 30 |
| B | Case study 2: a different real business, with the same five marks: 2, 4, 6, 8, 10Answer all 5 parts (Q2) | 30 |
| C | One essay: Evaluate, on a third real businessCompulsory, no choice (Q3) | 20 |
WBS12 past papers and mark schemes
Pearson owns the papers and mark schemes, so we link to them and do not copy them.
- Free WBS12 past papers and mark schemes, on Revvy Learn. Each one opens Pearson's own PDF.
- Pearson's specification and sample assessment for IAL Business.
- The WBS12 examiners' report, June 2025, from Pearson.
- Model answers that show how a full-mark answer is built.
What each question earns
Short questions are marked with points for knowledge (K), application to the case (A) and analysis (An). The longer questions are marked in levels, and the mark scheme gives one mark for the whole answer. The grey line under each row is Pearson's own wording for the command word.
| Question | Where the marks come from |
|---|---|
| Define 2 | Knowledge 2. Give a precise meaning of the term. An example earns no marks.Pearson: “Requires students to define a term or phrase.” |
| Calculate 4 | Knowledge 1 + Application 2 + Analysis 1. Write the formula, put in the numbers from the case, then give the answer with its unit (%, $, £). The right number without its unit scores 3 out of 4.Pearson: “Requires students to perform a calculation, based on given data. Calculators may be used and workings should be given.” |
| Explain 4 | Knowledge 1 + Application 2 + Analysis 1. Give one cause or one effect, then use two separate facts from the case to support it.Pearson: “Requires students to provide a brief explanation of cause or effect, which is supported by details or example(s).” |
| Construct 4 | Knowledge 1 + Application 2 + Analysis 1. In Unit 2 this was not a supply and demand diagram. In May 2025 you completed a printed cash-flow forecast: opening balance, inflows, net cash flow and closing balance. Show each figure clearly.Pearson: “Requires students to draw an accurately labelled diagram. Students may be required to decide on a type of diagram, or the type required may be stated.” |
| Analyse 6 | Knowledge 2 + Application 2 + Analysis 2. Give two reasons. Put each one in the context of the case and explain its cause or its effect. There are no marks for evaluation.Pearson: “Requires a brief chain of reasoning, explanation and/or justification. If applied to given diagrams or data, it will include interpretation. Does not include evaluation.” |
| Discuss 8 | Marked in levels: 1-2, 3-5, 6-8 (all skills together). Show both sides in context. Pearson asks for a brief assessment. A conclusion is not needed.Pearson: “Requires a logical chains of reasoning, in context, showing cause(s) and/or effect(s). A brief assessment is required showing an awareness of competing arguments/factors.” |
| Assess 10 | Marked in levels: 1-2, 3-4, 5-7, 8-10 (all skills together). More depth than Discuss. Weigh the arguments and end with a judgement you can support.Pearson: “Requires a coherent and logical chain of reasoning, showing cause(s) and/or effect(s) which is well contextualised. Assessment is balanced and wide ranging showing an awareness of competing arguments/factors, leading to a supported judgement.” |
| Evaluate 20 | Marked in levels: 1-4, 5-8, 9-14, 15-20 (all skills together). Develop chains of reasoning on both sides, use the case throughout, weigh the arguments and end with a conclusion that makes a recommendation.Pearson: “Requires fully developed, coherent and logical chains of reasoning, showing a range of cause and/or effect(s). A full awareness of the validity and significance of competing arguments/factors leading to a perceptive conclusion that proposes a solution and/or recommendations.” |
Command-word wording from Pearson's IAL Business specification and sample assessment (Appendix 6: Command words). See all of them on our command words page.
What the past papers show
Formulas to know for WBS12
Pearson prints the ratio formulas in its specification (Appendix 9). The exam gives no formula sheet, so learn them.
| Contribution per unit | selling price − variable cost per unit |
| Break-even output | total fixed costs ÷ contribution per unit (the output where total revenue = total fixed costs + total variable costs) |
| Margin of safety | actual output − break-even output |
| Capacity utilisation | current output ÷ maximum possible output × 100 |
| Gross profit margin | gross profit ÷ revenue × 100 |
| Current ratio | current assets ÷ current liabilities |
| Acid test ratio | (current assets − inventory) ÷ current liabilities |
What examiners wrote about WBS12
Short quotes from Pearson's own examiners' report for the June 2025 paper. Read the whole report on Pearson's website.
| Where | What the examiner wrote |
|---|---|
| Q2(b), June 2025 | “Examiners gave only three marks if the units (%) were missing.” |
| Q2(d), June 2025 | “A conclusion is not required for an 8-mark 'discuss'” |
| Q3, June 2025 | “The evidence was sometimes narrated rather than actually used in the response.” |
Source: WBS12 examiners' report, June 2025 (Pearson, PDF). © Pearson Education Ltd.
What WBS12 covers
Unit 2 has 5 topics in Pearson's specification. Each one has free notes, diagrams and practice questions.
What to do before WBS12
Do not try to learn the whole unit again. Do these, then rest.
- Write the seven formulas above from memory. Do one break-even and one margin of safety calculation with the unit in the answer.
- Practise a cash-flow forecast table: opening balance, inflows, outflows, net cash flow, closing balance. Carry each closing balance to the next month.
- For Analyse 6, practise giving two reasons. Give each one a link to the case and a cause or an effect.
- Plan one Evaluate 20 question: two sides, evidence from the case in both, then a conclusion.
Every topic in Unit 2 has a free Practice tab. Marking of written answers is part of Pro.
When WBS12 is sat
| Series | Date | Session |
|---|---|---|
| October 2026 | Wed 14 Oct 2026 | Morning2h |
| January 2027 | Fri 15 Jan 2027 | Morning2h |
| May/June 2027 | Mon 10 May 2027 | Morning2h |
Dates from Pearson's final timetables. See the January 2027 and June 2027 timetables and every IAL exam series. Your exams officer confirms your start time.
WBS12 questions students ask
Where this comes from. We read the question papers and mark schemes of 17 real WBS12 sittings: May 2019, Oct 2019, Jan 2020, Oct 2020, Jan 2021, May 2021, Oct 2021, Jan 2022, May 2022, Oct 2022, Jan 2023, Oct 2023, Jan 2024, May 2024, Oct 2024, Jan 2025, May 2025. The layout, marks and patterns on this page are what those papers did. Pearson can change a paper, so a future paper may differ. The command-word wording is Pearson's, and the quotes are from Pearson's examiners' report.
Good luck with WBS12
Free notes, diagrams and practice questions for every topic in Unit 2.