IB Business Management HL · 2024 to 2025
Unit 3: Finance and Accounts
60 past paper questions from 12 papers across 3 exam sessions. See what repeats, then practise the same skills with AI marking.
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HL archive · 2024 to 2025
Unit 3: Finance and Accounts
Latest exam session: May 2025
- questions
- 60
- questions
- papers
- 12
- papers
- exam sessions
- 3
- exam sessions
- micro-topics
- 16
Topics in Unit 3: Finance and Accounts
In syllabus order. The ring is the share of the marks each one carries.
3.2
Sources of finance
4% of marks6 of the 144 marks across the 17 Business HL papers analysed (4%) were on this topic. A past-paper pattern, not a guarantee for your next paper. · 2 questions
3.3
Costs and revenues
1% of marks2 of the 144 marks across the 17 Business HL papers analysed (1%) were on this topic. A past-paper pattern, not a guarantee for your next paper. · 1 question
3.4
Final accounts
21% of marks30 of the 144 marks across the 17 Business HL papers analysed (21%) were on this topic. A past-paper pattern, not a guarantee for your next paper. · 13 questions
3.5
Profitability and liquidity ratio analysis
13% of marks18 of the 144 marks across the 17 Business HL papers analysed (13%) were on this topic. A past-paper pattern, not a guarantee for your next paper. · 5 questions
3.6
Efficiency ratios (HL only)
13% of marks18 of the 144 marks across the 17 Business HL papers analysed (13%) were on this topic. A past-paper pattern, not a guarantee for your next paper. · 10 questions
3.7
Cash flow
11% of marks16 of the 144 marks across the 17 Business HL papers analysed (11%) were on this topic. A past-paper pattern, not a guarantee for your next paper. · 4 questions
3.8
Investment appraisal
21% of marks30 of the 144 marks across the 17 Business HL papers analysed (21%) were on this topic. A past-paper pattern, not a guarantee for your next paper. · 11 questions
3.9
Budgets (HL only)
17% of marks24 of the 144 marks across the 17 Business HL papers analysed (17%) were on this topic. A past-paper pattern, not a guarantee for your next paper. · 14 questions
Exam pattern
How often each micro-topic has been examined, year by year. Each label is explained under the grid.
Does it repeat?
Top 4 of 16 micro-topics for the next sitting. Numbers are questions per year.
fewermore
| Micro-topic | 2024 | 2025 |
|---|---|---|
3.4.2Balance sheets | 6Balance sheets, 2024: 6 questions | 5Balance sheets, 2025: 5 questions |
| 9Budgets and budgeting, 2024: 9 questions | 5Budgets and budgeting, 2025: 5 questions | |
3.6.1Efficiency ratios | 6Efficiency ratios, 2024: 6 questions | 1Efficiency ratios, 2025: 1 question |
| 4Net present value — NPV (HL only), 2024: 4 questions | 1Net present value — NPV (HL only), 2025: 1 question |
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Questions on Unit 3: Finance and Accounts, by exam session
Which papers asked about Unit 3: Finance and Accounts, and which question numbers. Open a paper to see them highlighted.
May 2025
9 questions across 4 papers
November 2024
11 questions across 5 papers
May 2024
6 questions across 3 papers
Every Unit 3: Finance and Accounts question, unlocked
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Frequently asked questions
Short answers about this page.
Which Business HL exam sessions are covered for Unit 3: Finance and Accounts?
3 exam sessions from 2024 to 2025, the latest May 2025. Every Paper 1, 2 and 3 in every timezone is read and classified in full, which gives 12 papers in this archive.
Which Unit 3: Finance and Accounts topic comes up most?
Balance sheets (3.4.2): in 29% of papers, last seen May 25 P2 TZ3. Usually "find / solve", worth about 4.8 marks in a paper that includes it.
Can I see the original question and mark scheme?
No. The wording belongs to the IB. You get the citation, the marks, the command term and the skill tested, plus our own matched practice questions with worked answers and AI marking.
What do "banker", "due" and "rising" mean?
Banker: examined in at least one sitting in four and still appearing. Due: regular before, but absent for the last two exam sessions. Rising: clearly more common in the last two years. Our classification of real papers, not an IB statistic.
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