7100_s26_qp_12 2026 May-June Commerce 7100 Question Paper 1 Variant 2 · Cambridge CAIE O Level

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7100_s26_qp_122026 May-June Commerce 7100 Question Paper 1 Variant 2

This is the official Cambridge O Level Commerce (7100) Question Paper 1 (Variant 2) from the 2026 May-June examination session. This question paper was sat by Cambridge students worldwide in 2026 and is published by Cambridge Assessment International Education (CAIE). Use it for timed practice under exam conditions to build familiarity with the question format, mark allocation, and time pressure.

Also referenced as: 7100_s26_qp_12 · 7100/12/m/j/26 qp · 7100/12 May/June 2026 qp

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.

To self-assess your performance, use this question paper alongside the corresponding mark scheme (7100_s26_ms_12). Attempt the entire paper under timed conditions before opening the mark scheme — this trains both your subject knowledge and exam technique. Mark each question and record whether marks were lost due to knowledge gaps, method errors, or careless mistakes.

The most effective way to use this Commerce question paper is to simulate real exam conditions: set a timer for the full duration, work without notes, and write your answers on separate paper. After finishing, mark yourself using the official mark scheme — do not check answers during the paper. This builds exam stamina and reveals your genuine readiness. Repeat this process across 3–5 sessions to identify recurring weak topics in Commerce (7100).

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Same paper, other years

Commerce (7100) Question Paper 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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Commerce Exam Guide: How to Score Higher

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