Readable syllabus overview and practice questions
Cambridge International AS & A Level Accounting 9706
Examinations 2026–2028. Readable text and equivalent practice questions. Practice scores are not Cambridge grades.
1 · Accounting 9706
Cambridge International AS & A Level
Accounting 9706
Explore the topics you will study and the skills you will develop.
Examinations 2026–2028 · Syllabus Overview
2 · How the course is organised
AS Level: topics 1.1–2.2. Full A Level: topics 1.1–4.4. Repeated titles at A Level represent additional requirements, not optional duplicates.
Use the syllabus for examinations 2026–2028. Confirm your examination year and any options with your centre.
3 · AS Level · Financial accounting · 1
Compulsory within this study stage.
1.1 Types of business entity
Compare business forms and the accounting needs of their owners and users.
1.2 The accounting system
Record transactions and understand how accounting records produce useful information.
4 · AS Level · Financial accounting · 2
Compulsory within this study stage.
1.3 Accounting for non-current assets
Account for asset acquisition, depreciation and disposal.
5 · AS Level · Financial accounting · 1
Compulsory within this study stage.
1.4 Reconciliation and verification
Check records, reconcile differences and correct errors.
1.5 Preparation of financial statements
Prepare statements using appropriate adjustments and formats.
6 · AS Level · Financial accounting · 2
Compulsory within this study stage.
1.6 Analysis and communication of accounting information
Interpret financial information and communicate conclusions to users.
7 · AS Level · Cost and management accounting
Compulsory within this study stage.
2.1 Costs and cost behaviour
Classify costs and explain how they change with activity.
2.2 Traditional costing methods
Apply costing methods to support planning and decisions.
8 · A Level additional · Financial accounting · 1
Compulsory within this study stage.
3.1 Preparation of financial statements
Extend statement preparation to more complex organisations and circumstances.
3.2 Regulatory and ethical considerations
Consider accounting standards, regulation and professional responsibilities.
9 · A Level additional · Financial accounting · 2
Compulsory within this study stage.
3.3 Business acquisition and merger
Account for changes in ownership and business combinations.
10 · A Level additional · Financial accounting
Compulsory within this study stage.
3.4 Computerised accounting systems
Assess how computerised systems affect accounting work and controls.
3.5 Analysis and communication of accounting information
Extend financial analysis and evaluate information for decision-makers.
11 · A Level additional · Cost and management accounting · 1
Compulsory within this study stage.
4.1 Activity based costing (ABC)
Allocate overheads using the activities that cause costs.
4.2 Standard costing
Compare actual results with standards and interpret variances.
12 · A Level additional · Cost and management accounting · 2
Compulsory within this study stage.
4.3 Budgeting and budgetary control
Prepare budgets and use them to monitor performance.
13 · A Level additional · Cost and management accounting
Compulsory within this study stage.
4.4 Investment appraisal
Evaluate investment proposals using relevant financial techniques.
14 · Skills you will develop
Practise accurate calculations and formats, then explain what the information means. Evaluate decisions and recognise the limitations of accounting information.
15 · Keep the syllabus beside you
– Use the official syllabus for 2026–2028.
– Find each numbered topic or labelled option in the subject-content section.
– Use its detailed requirements to plan study and review progress.
[Open the official Cambridge syllabus](https://www.cambridgeinternational.org/Images/697417-2026-2028-syllabus.pdf)
The next five questions check your understanding of this topic map. They are optional practice with feedback and retries, not Cambridge grades.
Topic check 1 · Find the right area
Which topic is about checking records and resolving differences?
– 2.1 Costs and cost behaviour
– 1.4 Reconciliation and verification
– 3.3 Business acquisition and merger
Show answer and feedback
Correct: 1.4 Reconciliation and verification
Correct feedback: 1.4 Reconciliation and verification: Check records, reconcile differences and correct errors. Review slide 05 and 06.
If 2.1 Costs and cost behaviour is selected: 2.1 Costs and cost behaviour: Classify costs and explain how they change with activity. Review slide 07. The best match to this question is 1.4 Reconciliation and verification.
If 3.3 Business acquisition and merger is selected: 3.3 Business acquisition and merger: Account for changes in ownership and business combinations. Review slide 08 and 09. The best match to this question is 1.4 Reconciliation and verification.
Topic check 2 · Understand the course structure
True or false: Activity based costing (ABC) is in the AS topic list.
Show answer and feedback
Correct: False
Correct feedback: Correct. Activity based costing is topic 4.1, in the additional A Level content.
Incorrect feedback: Revisit slide 02. Activity based costing is topic 4.1, in the additional A Level content.
Topic check 3 · Complete the topic title
Compare actual results with standards and interpret variances.
Complete the missing word in this topic title: 4.2 ____ costing
Show answer and feedback
Accepted answer: Standard. Ignore case and surrounding whitespace; do not require the topic number.
Correct feedback: 4.2 Standard costing: Compare actual results with standards and interpret variances. Review slide 11 and 12.
Incorrect feedback: Use the description to identify the topic. The missing word is “Standard”; the complete title is 4.2 Standard costing. Review slide 11 and 12.
Topic check 4 · Match topics to their focus
Match each description with its topic label. Use each label once.
Draggable labels: 1.3 Accounting for non-current assets; 3.3 Business acquisition and merger; 4.4 Investment appraisal
– Account for asset acquisition, depreciation and disposal. → [drop zone]
– Account for changes in ownership and business combinations. → [drop zone]
– Evaluate investment proposals using relevant financial techniques. → [drop zone]
Show answer and feedback
– Row 1: 1.3 Accounting for non-current assets. Review slide 03 and 04.
– Row 2: 3.3 Business acquisition and merger. Review slide 08 and 09.
– Row 3: 4.4 Investment appraisal. Review slide 13.
Correct feedback: Each label now matches its study focus.
Incorrect/partial feedback: Keep correct matches and revisit the topic descriptions above; use the solution to compare each pair.
Topic check 5 · Identify the study areas
Select the two topic labels that match these descriptions:
– Compare business forms and the accounting needs of their owners and users.
– Apply costing methods to support planning and decisions.
Selectable text:
1.1 Types of business entity / 1.2 The accounting system / 2.2 Traditional costing methods / 1.3 Accounting for non-current assets
Show answer and feedback
Correct labels: 1.1 Types of business entity; 2.2 Traditional costing methods.
Incorrect labels: 1.2 The accounting system; 1.3 Accounting for non-current assets.
Correct feedback: 1.1 Types of business entity: Compare business forms and the accounting needs of their owners and users. Review slide 03 and 04. 2.2 Traditional costing methods: Apply costing methods to support planning and decisions. Review slide 07.
Incorrect/partial feedback: Match the meaning of each description, not just a familiar word. 1.2 The accounting system: Record transactions and understand how accounting records produce useful information. Review slide 03 and 04. 1.3 Accounting for non-current assets: Account for asset acquisition, depreciation and disposal. Review slide 03 and 04.