IB Business Management SL · 2024 to 2025
Unit 3: Finance and Accounts
116 past paper questions from 23 papers across 6 exam sessions. See what repeats, then practise the same skills with AI marking.
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SL archive · 2024 to 2026
Unit 3: Finance and Accounts
Latest exam session: May 2026
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Topics in Unit 3: Finance and Accounts
In syllabus order. The ring is the share of the marks each one carries. 1 of them has no matching questions in this archive.
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3.2
Sources of finance
20% of marks · 20 questions
3.3
Costs and revenues
12% of marks · 20 questions
3.4
Final accounts
15% of marks · 19 questions
3.5
Profitability and liquidity ratio analysis
15% of marks · 26 questions
3.7
Cash flow
16% of marks · 14 questions
3.8
Investment appraisal
21% of marks · 17 questions
- RisingAverage rate of return (ARR)
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 18 micro-topics for the next sitting. Numbers are questions per year.
fewermore
| Micro-topic | 2024 | 2025 | 2026 |
|---|---|---|---|
| 5External sources of finance, 2024: 5 questions | 8External sources of finance, 2025: 8 questions | 5External sources of finance, 2026: 5 questions | |
3.5.1Profitability ratios | 1Profitability ratios, 2024: 1 question | 5Profitability ratios, 2025: 5 questions | 4Profitability ratios, 2026: 4 questions |
| 2Revenue and revenue streams, 2024: 2 questions | 4Revenue and revenue streams, 2025: 4 questions | 3Revenue and revenue streams, 2026: 3 questions | |
3.5.2Liquidity ratios | 4Liquidity ratios, 2024: 4 questions | 3Liquidity ratios, 2025: 3 questions | 5Liquidity ratios, 2026: 5 questions |
4 more micro-topics with a free account
- RisingAverage rate of return (ARR)· last May 26 P2 TZ2
- Risingappearing more often in the last two years than before
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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 2026
14 questions across 6 papers
November 2025
8 questions across 4 papers
May 2025
10 questions across 4 papers
November 2024
6 questions across 4 papers
May 2024
8 questions across 3 papers
Specimen 2024
5 questions across 2 papers
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Frequently asked questions
Short answers about this page.
Which Business SL exam sessions are covered for Unit 3: Finance and Accounts?
6 exam sessions from 2024 to 2026, the latest May 2026. Every Paper 1 and 2 in every timezone is read and classified in full, which gives 23 papers in this archive.
Which Unit 3: Finance and Accounts topic comes up most?
External sources of finance (3.2.2): in 62% of papers, last seen May 26 P2 TZ3. Usually "State", worth about 3.6 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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