Cambridge International AS and A Level Accounting (9706)

cambridge international as and a level accounting (9706)

Cambridge International AS and A Level Accounting (9706)

Understand the nature and purpose of accounting and the principles behind it. Use accounting information to support decisions and assess an organisation’s financial position. Develop clear, concise written explanations with relevant calculations.

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AS Level Content (Papers 1 and 2)

The AS Level establishes core financial and management accounting principles.

Financial Accounting Fundamentals

Covers the **double-entry system**, trial balances, and financial statements for **sole traders, partnerships, and limited companies**.

Assets and Verification

Addresses **depreciation**, disposal of non-current assets, **error correction** (suspense accounts), and **bank/control account reconciliations**.

Cost & Management Accounting Basics

Explores cost classification, **inventory valuation** (FIFO, AVCO), and **traditional costing methods** (job, batch, absorption, marginal).

Analysis and Planning

Covers calculating and analyzing **profitability, liquidity, and efficiency ratios**; includes **Break-Even and CVP analysis**.

A Level Content (Papers 3 and 4)

The A Level expands into advanced topics, regulatory frameworks, and advanced management accounting techniques.

Advanced Financial Accounting

Advanced statements for partnerships (including **goodwill**), **clubs/societies**, **manufacturing businesses**, and **mergers** adhering to **IASs**.

Advanced Cost & Management Accounting

Includes **Activity-Based Costing (ABC)**, **Standard Costing** (**variance analysis**), **Budgeting**, and **Investment Appraisal** (**NPV, ARR**).

Regulatory & Ethical Framework

Examines the **regulatory framework**, adherence to accounting standards (IASs), **ethical considerations** for accountants, and **computerized system security**.

Assessment Structure

The qualification can be taken in a staged manner (AS then A2) or all at once (Full A Level).

AS Level Papers (Required for AS Qualification)

  • **Paper 1 (Multiple Choice):** 1 hour, 30 questions, **28%** of AS mark.
  • **Paper 2 (Fundamentals):** 1 hour 45 minutes, 4 structured questions, **72%** of AS mark.
A Level Papers (Required for Full A Level)

  • **Paper 3 (Financial Accounting):** 1 hour 30 minutes, 3 structured questions, **30%** of A Level mark.
  • **Paper 4 (Cost & Management Accounting):** 1 hour, 2 structured questions, **20%** of A Level mark.

Skill Development Focus

  • **Critical Thinking:** Applying, analyzing, and evaluating accounting concepts for effective decision-making.
  • **Communication & Ethical Awareness:** Presenting information clearly and appreciating the ethical issues that influence accounting practices.
  • **Technological Proficiency:** Understanding the practical applications and implications of computerized accounting systems.

This structure is based on the Cambridge International AS and A Level Accounting (9706) syllabus.

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