OxfordAQA IGCSE Accounting: Internal and external stakeholders (9215) – Practice Questions

These are original questions written for Marlbridge, for revision and practice on this content. They are not reproduced past-paper questions, and they do not replicate the exam’s exact structure, question count or mark tariffs – examination boards hold copyright in their own papers. Use these alongside the official past papers from your board or school.

These questions follow the OxfordAQA International GCSE Accounting (9215) specification, version 1.2, for exams from May/June 2026. They cover the first content point of section 3.5: identifying internal and external stakeholders and their interests. Revise first with the study guide or the revision notes. Course pages: the OxfordAQA IGCSE Accounting hub and the checklist. To find other weak spots, try the free diagnostics.

All amounts are in dollars. Harrowby Print Works Ltd is an invented business with 80,000 shares in issue. Its profit before loan interest is 82,000, and it has a bank loan of 50,000 at 6% a year.

Questions

1. Name the three internal stakeholders listed in the specification. [3]

2. Name the five external stakeholders listed in the specification. [5]

3. State two interests that employees of Harrowby Print Works Ltd have in the business. [2]

4. State which stakeholder receives a dividend and which stakeholder receives loan interest. [2]

5. Harrowby Print Works Ltd pays interest to its bank.

(a) Calculate the annual loan interest. [1] (b) Calculate profit after loan interest. [1] (c) Explain why the bank is interested in these figures. [2]

6. Harrowby Print Works Ltd proposes a dividend of 24,000 from the profit after loan interest.

(a) Calculate the dividend per share. [1] (b) A shareholder holds 12,000 shares. Calculate the dividend this shareholder receives. [1] (c) Calculate the profit retained. [1] (d) State whether this shareholder is an internal or external stakeholder. [1]

7. Harrowby Print Works Ltd owes a paper supplier 18,500 and buys 222,000 of paper in the year. Explain why the supplier is interested in the company’s financial position. [3]

8. Explain one interest of the government and one interest of the local community in Harrowby Print Works Ltd. [4]

9. The directors propose to raise the dividend from 24,000 to 60,000. Explain how this affects shareholders, lenders and employees. [6]

10. Classify each of these as an internal or an external stakeholder: customers, management, lenders, owners. [4]

11. Harrowby Print Works Ltd plans to move to a larger site. It would borrow a further 120,000 at 6% a year, create 15 new jobs and bring heavy delivery lorries to a residential road.

(a) Calculate the extra annual loan interest and the total loan interest after the new loan. [2] (b) Discuss the effect of the plan on shareholders, employees, lenders and the local community, and give a reasoned view on whether the plan is good for the stakeholders as a whole. [6]

Answers

1. Employees [1]. Management [1]. Owners/shareholders [1]. [3] Examiner insight: Recall questions with a mark per item reward the group names the specification uses, so do not substitute vague words such as “workers” or “staff” if the standard wording is easy to give.

2. Customers [1]. Suppliers [1]. Government [1]. Lenders [1]. Local community [1]. [5] Examiner insight: Writing “bank” instead of “lenders” may still be understood, but using the group name removes any doubt about what you mean.

3. Any two from: job security; pay, bonuses or pension; working conditions or training. One mark for each different interest [2]. [2] Examiner insight: Two different interests are needed for two marks, so “pay” and “wages” would be one point written twice.

4. Owners/shareholders receive a dividend [1]. Lenders receive loan interest [1]. [2] Examiner insight: A common slip is to reverse these, so keep one memory link: shares pay dividends, loans pay interest.

5. (a) Interest = 50,000 x 6% = 3,000 [1]. (b) Profit after interest = 82,000 - 3,000 = 79,000 [1]. (c) The bank wants to be repaid and receive interest [1]. Profit of 82,000 before interest is much larger than the 3,000 interest, which suggests the business can pay it [1]. [4] Examiner insight: An explain part usually needs the interest plus a link to the figures, so quote the numbers instead of repeating that the bank is “interested in profit”.

6. (a) 24,000 / 80,000 = 0.30 per share [1]. (b) 12,000 x 0.30 = 3,600 [1]. (c) Retained profit = 79,000 - 24,000 = 55,000 [1]. (d) Internal, because shareholders are owners [1]. [4] Examiner insight: Show the division or multiplication so that a slip in one part does not hide a correct method in the next.

7. The supplier sells on credit and is owed 18,500 [1]. It wants to be paid on time, so it needs the business to have enough cash and profit [1]. It also wants the business to carry on trading so that it keeps receiving orders [1]. [3] Examiner insight: A three-mark explain question is looking for three developed points, and a quoted figure from the scenario helps to show the link.

8. Government: it collects taxes related to profit, sales or wages, so it wants the business to earn and report accurately [2]. Local community: it is affected by jobs and local spending, or by noise and traffic, so it wants the business to remain a good neighbour [2]. [4] Examiner insight: Each interest needs a reason after it. Naming “taxes” alone is a statement, and adding why the government cares turns it into an explanation.

9. Shareholders: they receive more, as the dividend per share rises from 0.30 to 0.75, so a holder of 12,000 shares gets 9,000 instead of 3,600 [2]. Lenders: retained profit falls from 55,000 to 19,000, so less is kept for repayments and they face more risk [2]. Employees: less is retained for growth or pay rises, so their job security or future pay may be affected [2]. [6] Examiner insight: Questions that name three groups need something specific about each one. Writing only about shareholders leaves most of the marks unavailable.

10. Customers are external [1]. Management is internal [1]. Lenders are external [1]. Owners are internal [1]. [4] Examiner insight: Lenders and customers are the usual mistakes because they deal with the business often, but they do not work in it, run it or own it.

11. (a) Extra interest = 120,000 x 6% = 7,200 [1]. Total interest = 3,000 + 7,200 = 10,200 [1]. (b) Shareholders: more profit may come from growth, but profit is reduced by 7,200 of extra interest, so their return depends on the move working [1]. Employees: 15 new jobs and a more secure future if the business grows [1]. Lenders: they are owed more and interest is higher at 10,200, but profit before interest of 82,000 is about 8.0 times that interest, so repayment looks affordable [1]. Local community: gains jobs and local spending [1] but suffers from heavy lorries on a residential road [1]. Judgement: the plan helps owners, employees and lenders if the growth is achieved, while the community’s concerns could be reduced by agreed delivery times, so overall it is probably beneficial [1]. [8] Examiner insight: A discuss question rewards both sides and a reasoned conclusion. A list of effects with no judgement usually does not earn the final mark.

How to use this set

Attempt Questions 1 to 4 from memory first, then check them against the lists in the study guide. Questions 5 to 8 apply the groups to figures, so write out each calculation before you explain. Questions 9 and 11 are the longest: plan one sentence per group before you write, and finish with a short reasoned conclusion. Mark yourself honestly. If you lose marks for a missing reason, add the word because and finish the sentence, then try the same question again a day later.

Where marks are usually lost

• Naming a group but not saying what it wants
• Giving “profit” as the interest of every stakeholder
• Reversing dividend and interest
• Placing lenders, suppliers or customers among the internal stakeholders
• Forgetting to use figures from the scenario in an explain answer
• Writing about one group when the question asks for several
• Listing effects on a decision without saying who gains and who loses
• Leaving out a conclusion in a discuss question

Next steps

• Revisit the study guide for the full explanations
• Use the revision notes for a quick recap
• Open the OxfordAQA IGCSE Accounting hub and the checklist
• Take the free 10-minute diagnostics
• Book a free trial class

Frequently asked questions

Where do students usually lose marks on stakeholder questions in OxfordAQA 9215? Common losses are naming a group without saying what it wants, giving profit as the interest of every stakeholder, and forgetting to use figures from the scenario in an explain answer.

How should I answer a question about a decision that affects several stakeholders? Write about every group the question names and say who gains and who loses from the decision. In a discuss question, finish with a conclusion.

How should I use this set of practice questions? Attempt the recall questions from memory first and check them against the lists in the study guide, then work through the calculation and explain questions using the figures for the business in the scenario.

Which part of the 9215 specification do these questions cover? The internal and external stakeholders content of section 3.5 of OxfordAQA International GCSE Accounting 9215.

Official syllabus

OxfordAQA International GCSE Accounting (9215), specification version 1.2, section 3.5, published by OxfordAQA, for exams from May/June 2026.