Cambridge International AS & A Level · 9706
Accounting
24 topics and 353 questions from 2022 May/June to 2026 May/June. Open a topic to see its questions year by year.
| Topic | Share of marks | Sessions | Questions |
|---|---|---|---|
| Limited company accounts Banker | 10% | 9/9 | 32 |
| Marginal costing and CVP analysis Banker | 9% | 9/9 | 42 |
| Analysis and communication of accounting information Banker | 8% | 9/9 | 35 |
| Budgeting and budgetary control | 7% | 7/9 | 10 |
| Business purchase and merger | 7% | 6/9 | 6 |
| Absorption costing Banker | 6% | 9/9 | 33 |
| Clubs and societies | 6% | 5/9 | 5 |
| Reconciliation and verification Banker | 5% | 9/9 | 52 |
| Company financial statements and IAS adjustments | 5% | 7/9 | 7 |
| Investment appraisal | 4% | 4/9 | 4 |
| Standard costing and variances | 4% | 4/9 | 4 |
| Partnership accounts Banker | 4% | 9/9 | 22 |
| Activity based costing | 4% | 4/9 | 4 |
| Manufacturing accounts | 3% | 4/9 | 4 |
| Statements of cash flows | 3% | 4/9 | 4 |
| Accounting for non-current assets Banker | 3% | 9/9 | 27 |
| Incomplete records Banker | 3% | 8/9 | 18 |
| Financial statements of sole traders Banker | 3% | 9/9 | 29 |
| The accounting cycle Banker | 1% | 9/9 | 23 |
| Accounting concepts and principles Banker | 1% | 8/9 | 12 |
| Costing for materials and labour Banker | 1% | 9/9 | 16 |
| Consignment and joint ventures Rare | 1% | 1/9 | 1 |
| Auditing and stewardship Rare | 1% | 2/9 | 3 |
| Computerised accounting systems | 0% | 3/9 | 3 |
Banker tested in almost every session · Rare tested in two sessions or fewer.
Papers
- Paper 1 AS Multiple Choice
- Paper 2 AS Structured Questions
- Paper 3 Financial Accounting (A Level structured paper in 2022)
- Paper 4 Cost and Management Accounting (from 2023)
Questions are indexed from one version (variant) of each paper per session. Other variants of the same session test very similar topics.