Cambridge AS & A Level Accounting (9706): syllabus, papers and marking

Statements and schedules marked figure by figure with the own-figure rule applied, so one early slip does not cost every later mark.

Syllabus for examination in 2026, 2027 and 2028 · June and November series · grades A*–E (A Level), a–e (AS)

Accounting 9706: where the marks go

A Level Accounting 9706 is four papers: a 30-question multiple choice on the AS content, Fundamentals of Accounting (90 marks), Financial Accounting (75 marks) and Cost and Management Accounting (50 marks). Marks go on ledger and control-account logic, on keeping debits and credits on the right side, and on telling a balance from the items that make it up.

We write 9706 papers with original ledgers, trial balances and cost data and mark every figure. Own-figure marks follow a correct method through an earlier slip, and each lost mark is tied to the principle behind it.

How we mark a real script

Paper structure and what we mark

Syllabus outline

1. AS Level: types of business entity; the accounting system; non-current assets; reconciliation and verification; preparation of financial statements; analysis and communication of accounting information
2. AS Level costing: costs and cost behaviour; traditional costing methods
3. A Level financial accounting: preparation of financial statements; regulatory and ethical considerations; business acquisition and merger; computerised accounting systems; analysis and communication
4. A Level cost and management accounting: activity based costing; standard costing; budgeting and budgetary control; investment appraisal

How each paper is marked here

• Multiple choice is scored automatically.
• Statements and schedules are marked figure by figure, with own-figure credit for a correct method after an earlier error.
• Opening soon: Papers 2 to 4 rubric in testing.

Where Accounting 9706 candidates lose marks

1. Control accounts: items against balances — Postings from the cash book and journal go through the control account, while an omitted return affects only the individual balance; mixing the two gives the wrong answer.
2. Opening and closing balances on the wrong side — Confusion over debit and credit in T-accounts produced the wrong closing figure.
3. The change in a provision — Answering with the year’s allowance when the profit effect depends on the change in the allowance.
4. Total against unit variable cost — Total variable cost rises with output while the cost per unit stays the same; the two are often swapped.
5. Verification and depreciation misconceptions — An internal control account will not reveal an omitted credit note, which needs a supplier statement; and depreciation is not a fund for replacing an asset.

Sample papers, mark schemes and marked reports for 9706

See a real handwritten script marked by eight examiners at admitportfolio.com/examiners.

Other Cambridge AS & A Level courses

• Cambridge AS & A Level Physics (9702)
• Cambridge AS & A Level Chemistry (9701)
• Cambridge AS & A Level Mathematics (9709)
• Cambridge AS & A Level Biology (9700)
• Cambridge AS & A Level Further Mathematics (9231)
• Cambridge AS & A Level Economics (9708)
• Cambridge AS & A Level Business (9609)
• Cambridge AS & A Level Computer Science (9618)
• Cambridge AS & A Level Psychology (9990)
• Cambridge AS & A Level English Language (9093)
• Cambridge AS & A Level Law (9084)
• Cambridge AS & A Level Sociology (9699)
• Cambridge AS & A Level History (9489)
• Cambridge AS & A Level Literature in English (9695)
• Cambridge AS & A Level Islamic Studies (9488)
• Cambridge AS & A Level Geography (9696)
• Cambridge AS & A Level Thinking Skills (9694)
• Cambridge AS & A Level Global Perspectives & Research (9239)
• Cambridge AS & A Level Information Technology (9626)
• Cambridge AS & A Level English General Paper (8021)
• Cambridge AS & A Level Environmental Management (8291)
• Cambridge AS & A Level Travel & Tourism (9395)
• Cambridge AS & A Level Urdu Language & Literature (9866)

Start marking Accounting scripts · See a real marked script