7100_s26_ms_12 2026 May-June Commerce 7100 Mark Scheme 1 Variant 2 · Cambridge CAIE O Level

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7100_s26_ms_122026 May-June Commerce 7100 Mark Scheme 1 Variant 2

This is the official Cambridge mark scheme for Commerce (7100) Mark Scheme 1 (Variant 2) from the 2026 May-June session. Mark schemes show exactly how each mark is awarded, including acceptable alternative answers, required key terms, and common errors that lose marks. Cambridge mark schemes use notation like "allow," "accept," and "do not credit" to define the boundary between full marks and zero.

Also referenced as: 7100_s26_ms_12 · 7100/12/m/j/26 ms · 7100/12 May/June 2026 ms

Paper 1: Multiple Choice This is Paper 1: Multiple Choice, worth 40 marks with a duration of 1h. 40 four-option multiple-choice questions covering the full syllabus. Some questions include diagrams and numerical data requiring calculations. No penalty for wrong answers — always attempt every question.

This mark scheme corresponds to 7100_s26_qp_12. For maximum revision benefit, attempt the question paper under strict exam conditions first, then use this mark scheme to self-assess. Pay attention to the marking notation: "allow" means an alternative is accepted, "do not credit" means a specific phrasing is rejected even if technically correct, and "ORA" (or reverse argument) means the mark can also be earned with the opposite reasoning.

Cambridge mark schemes reward precise language. For Commerce (7100), look for keywords the examiner requires — definitions must include specific terms (e.g., "per unit mass," "resultant"), and calculations must show working even if the final answer is correct. Understanding mark scheme conventions helps you write answers that hit every marking point, not just the general idea.

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Same paper, other years

Commerce (7100) Mark Scheme 1 (Variant 2) from other exam sessions — practise the same paper across the years, then check each one against its mark scheme.

Examiner Insights — Paper 1: Multiple Choice

Based on analysis of 4 official Cambridge documents (2023, 2024, 2025)

4

Confusing 'Aid to Trade' with 'Direct Services'

Candidates who answered this question incorrectly got confused between the terms 'Aid to Trade' and 'Direct Services'.7100 Paper 12, May/June 2023

How to fix: Aids to trade are services that support the buying and selling of goods (e.g. banking, insurance, transport, warehousing, advertising, communication). Direct services benefit people without involving trade in goods (e.g. healthcare, education, entertainment). If the service helps goods move from producer to consumer, it is an aid to trade.

5

Confusing advantages of division of labour with its characteristics

Distractor D, chosen by the majority of candidates, is not an advantage, it is simply a characteristic of division of labour. The real advantage to the business was stated in option C, which was the correct answer.7100 Paper 13, May/June 2023

How to fix: A characteristic describes WHAT division of labour IS (e.g. 'work is divided into specialised tasks'). An advantage describes WHY it BENEFITS the business (e.g. 'economies of scale and less waste'). When a question asks for an advantage, identify the outcome that improves efficiency, reduces cost, or increases output — not a description of the system itself.

7

Mixing up rate of inventory turnover formulas

The reason could have been the confusion caused by the mix up of two formulas for the rate of inventory turnover. The question was challenging but very fair.7100 Paper 12, May/June 2023

How to fix: Memorise both formulas and know when to use each: (1) Rate of stock turnover = Cost of goods sold / Average stock, or (2) Rate of stock turnover = Net sales / Average stock at selling price. Write out the formula FIRST, substitute values, then calculate. Practise with past paper calculation questions until you can identify which formula the question data requires.

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All Commerce (7100) Papers — 2026 May-June

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Commerce Exam Guide: How to Score Higher

Top mistakes, scoring patterns & answer frameworks from 4 official Cambridge documents