Cambridge International AS & A Level Accounting 9706 — Revision Notes & Past Papers
Free Cambridge International AS & A Level Accounting 9706 revision notes, worked examples, AI-marked practice and past papers — mapped to the full syllabus for the 2026 exam cohort.
What is Cambridge International AS & A Level Accounting (9706)?
What is Cambridge International AS & A Level Accounting (9706)?
Cambridge International AS & A Level Accounting (9706) develops students' ability to understand, apply, analyse and evaluate accounting information to aid decision-making. The syllabus is divided into Financial Accounting and Cost and Management Accounting. AS Level covers the fundamentals of accounting; A Level extends into more advanced financial accounting and cost and management accounting. Learners prepare and interpret financial statements and communicate information to stakeholders. Assessment is by four externally examined written papers with no coursework.
Assessment
| Paper | Total marks | Duration | Style of questions |
|---|---|---|---|
| Paper 1 Multiple Choice (AS) | 30 marks | 1h | 30 multiple-choice questions |
| Paper 2 Fundamentals of Accounting (AS) | 90 marks | 1h 45 | Four structured questions |
| Paper 3 Financial Accounting (A Level) | 75 marks | 1h 30 | Three structured questions |
| Paper 4 Cost and Management Accounting (A Level) | 50 marks | 1h | Two structured questions |
AS Level = Papers 1 & 2 only (grades a–e). Full A Level = all four papers (grades A*–E). 100% external, no coursework.
Source: Cambridge International AS & A Level Accounting 9706 syllabus
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