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Business Studies IGCSEPDF 169
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0450/12
Cambridge IGCSE — Mark Scheme
PUBLISHED
May/June 2025
Question
Answer
Marks
Guidance
2(b)
Identify two expenses a business might have.
Award 1 mark for each expense (max 2).
Points might include:
Rent
Rates
Electricity/gas/heating/lighting/water/utilities
Insurance
Interest
Storage
Marketing/advertising
Salaries
Maintenance/repairs
Phone/internet
Other appropriate responses should be credited.
2
Only award the first two responses given.
Question
Answer
Marks
2(c)
Outline two possible reasons why FLD’s gross profit is
decreasing.
Award 1 mark for identification of each relevant reason (max
2).
Award 1 mark for each relevant reference to this business
(max 2).
Points might include:
e Low/fall in amount of sales/demand/customers [k] at its
460 shops [app]
«Change in price / increase/decrease (selling) price [k]
for the retailer [app]
e Increase in_cost of sales /vari / increase in cost
of inventory [k] so gross profit is at $200 million [app]
Other appropriate responses should be credited.
To use words from the stem as application, the reference
must be appropriate (i.e. make sense) in relation to the point
being made.
The following words are likely to be appropriate for this
question:
e Furniture or related words e.g. chair
460 (locations)
Large business
Shop/retailers
20000 employees
$400 million (revenue)
$200 million (gross profit)
Other appropriate examples can be credited.
Accept decreased revenue where no specific examples
given e.g. fall in number of sales/change in price.