Free resource · Cambridge AS & A Level Accounting 9706
AS & A Level Accounting 9706 past paper questions by topic (2022–2025)
Every question from the 84 papers of 2022–2025 — Paper 1 (Multiple Choice), Paper 2 (AS Level Structured), Paper 3 (A Level Structured) — sorted into the 25 chapters of our Accounting notes: 1,114 questions. Pick a chapter, then open the official paper and go straight to the question number. Questions on content that is no longer in the current syllabus are left out.
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- Types of Business Entity (18)
- The Accounting System and Accounting Concepts (47)
- Accounting for Non-current Assets (108)
- Trial Balance, Errors and Suspense Accounts (53)
- Bank Reconciliation Statements (36)
- Control Accounts (62)
- Adjustments to Financial Statements (71)
- Financial Statements of Sole Traders (59)
- Partnership Accounts (58)
- Limited Company Accounts (87)
- Analysis and Communication of Accounting Information (82)
- Costs and Cost Behaviour: Materials and Labour (60)
- Costing Applications and Absorption Costing (105)
- Marginal Costing and Cost-Volume-Profit Analysis (115)
- Partnerships: Goodwill, Changes and Dissolution (20)
- Clubs and Societies (13)
- Manufacturing Accounts (14)
- Limited Companies: Share Issues, Reserves and Statements of Cash Flows (17)
- International Accounting Standards, Ethics and Auditing (28)
- Business Acquisition, Merger and Computerised Accounting Systems (17)
- Analysis and Interpretation of Financial Statements (20)
- Activity Based Costing (4)
- Standard Costing and Variance Analysis (5)
- Budgeting and Budgetary Control (12)
- Investment Appraisal (3)
Chapter 1: Types of Business Entity
18 past-paper questions
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Paper 1 (Multiple Choice): 16 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| Oct/Nov 2025 · Paper 11 | Q1 | Sole trader advantage and disadvantage | |
| Oct/Nov 2025 · Paper 13 | Q1 | Advantages of partnership | |
| May/June 2025 · Paper 11 | Q1 | Disadvantages of partnership versus sole trader | |
| May/June 2025 · Paper 12 | Q1 | Benefit of converting to company | |
| May/June 2025 · Paper 13 | Q1 | Disadvantages of partnership versus sole trader | |
| Oct/Nov 2024 · Paper 11 | Q1 | True statements about bank overdraft | |
| May/June 2024 · Paper 11 | Q1 | Choosing a suitable business entity | |
| May/June 2024 · Paper 12 | Q1 | Characteristics of a sole trader | |
| May/June 2024 · Paper 13 | Q1 | Advantages of being a sole trader | |
| Feb/March 2024 · Paper 12 | Q1 | Features of sole traders | |
| Feb/March 2024 · Paper 12 | Q2 | Finance sources for public companies | |
| Oct/Nov 2023 · Paper 11 | Q1 | External short-term finance sources | |
| Oct/Nov 2023 · Paper 12 | Q1 | Long-term finance sources for a company | |
| May/June 2023 · Paper 12 | Q1 | Advantage and disadvantage of partnership | |
| May/June 2023 · Paper 13 | Q1 | Advantages of partnership | |
| Feb/March 2023 · Paper 12 | Q1 | Choosing partnership over sole trader |
Paper 3 (A Level Structured): 2 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| May/June 2022 · Paper 31 | Q4 (e) | 4 | Drawbacks of forming a partnership |
| May/June 2022 · Paper 33 | Q4 (e) | 4 | Drawbacks of forming a partnership |
Chapter 2: The Accounting System and Accounting Concepts
47 past-paper questions
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Paper 1 (Multiple Choice): 43 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| Oct/Nov 2025 · Paper 11 | Q2 | Capital from assets and liabilities | |
| Oct/Nov 2025 · Paper 11 | Q3 | Documents verifying a sales transaction | |
| Oct/Nov 2025 · Paper 12 | Q3 | Recognising sale at year end | |
| Oct/Nov 2025 · Paper 13 | Q3 | Prudence concept statements | |
| Oct/Nov 2025 · Paper 13 | Q4 | Revenue after discount and returns | |
| May/June 2025 · Paper 11 | Q3 | Transaction breaching double entry rules | |
| May/June 2025 · Paper 13 | Q3 | Transaction breaching double entry rules | |
| Feb/March 2025 · Paper 12 | Q1 | Realisation concept explained | |
| Feb/March 2025 · Paper 12 | Q2 | Entries for goods introduced by owner | |
| Oct/Nov 2024 · Paper 11 | Q3 | Books of prime entry for disposal | |
| Oct/Nov 2024 · Paper 11 | Q4 | Timing of revenue recognition | |
| Oct/Nov 2024 · Paper 11 | Q12 | Purpose of financial statements | |
| Oct/Nov 2024 · Paper 12 | Q1 | Principle behind excluding obsolete inventory | |
| Oct/Nov 2024 · Paper 12 | Q3 | Entries for settlement with cash discount | |
| Oct/Nov 2024 · Paper 13 | Q1 | Prime entry book for credit asset sale | |
| Oct/Nov 2024 · Paper 13 | Q2 | Meaning of materiality | |
| May/June 2024 · Paper 11 | Q2 | Account credited for owner-paid expense | |
| May/June 2024 · Paper 12 | Q2 | Misapplication of the matching concept | |
| May/June 2024 · Paper 12 | Q3 | Recording purchase returns | |
| May/June 2024 · Paper 13 | Q2 | Purposes of ledger accounts | |
| May/June 2024 · Paper 13 | Q3 | Concept behind disclosing relevant items | |
| Feb/March 2024 · Paper 12 | Q3 | Purchases ledger entries identification | |
| Feb/March 2024 · Paper 12 | Q4 | Books of prime entry for returns and discount | |
| Oct/Nov 2023 · Paper 11 | Q2 | Effect of unrecorded payment on accounting equation | |
| Oct/Nov 2023 · Paper 11 | Q3 | Recording purchase with overdraft | |
| Oct/Nov 2023 · Paper 12 | Q2 | Advantages of full accounting records | |
| Oct/Nov 2023 · Paper 12 | Q3 | Entries after a dishonoured cheque | |
| Oct/Nov 2023 · Paper 12 | Q16 | Effect of credit sale on position | |
| Oct/Nov 2023 · Paper 13 | Q1 | Concept behind valuing inventory at lower value | |
| Oct/Nov 2023 · Paper 13 | Q3 | Recording payment with cash discount | |
| May/June 2023 · Paper 12 | Q2 | Accounting equation effect of credit purchase | |
| May/June 2023 · Paper 13 | Q3 | Accounting equation after transactions | |
| Feb/March 2023 · Paper 12 | Q2 | Customer account after discount settlement | |
| Feb/March 2023 · Paper 12 | Q3 | Advantages of full double entry records | |
| Oct/Nov 2022 · Paper 11 | Q1 | Cash book as book of prime entry | |
| Oct/Nov 2022 · Paper 11 | Q9 | Bank balance after discounts and receipts | |
| Oct/Nov 2022 · Paper 12 | Q1 | Items entered in general journal | |
| Oct/Nov 2022 · Paper 13 | Q1 | Concept applied to sale or return goods | |
| May/June 2022 · Paper 11 | Q1 | Books of prime entry and ledgers | |
| May/June 2022 · Paper 12 | Q1 | Realisation concept identified | |
| May/June 2022 · Paper 12 | Q11 | Accruals basis of income statement | |
| May/June 2022 · Paper 13 | Q1 | Revenue recognition for goods on approval | |
| Feb/March 2022 · Paper 12 | Q1 | Three-column cash book period-end procedure |
Paper 2 (AS Level Structured): 4 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| Oct/Nov 2025 · Paper 23 | Q2 (a) | 8 | Accounting concepts ignored in errors |
| Oct/Nov 2025 · Paper 23 | Q2 (c) | 1 | Concept for recognising workforce asset |
| Oct/Nov 2023 · Paper 21 | Q1 (e) | 3 | Disadvantages of full accounting records |
| May/June 2022 · Paper 23 | Q2 (a) | 6 | Defining accounting concepts with examples |
Chapter 3: Accounting for Non-current Assets
108 past-paper questions
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Paper 1 (Multiple Choice): 97 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| Oct/Nov 2025 · Paper 11 | Q5 | Capital cost of delivery vehicle | |
| Oct/Nov 2025 · Paper 11 | Q6 | Capital and revenue income statements | |
| Oct/Nov 2025 · Paper 11 | Q7 | Correcting wrongly depreciated vehicles | |
| Oct/Nov 2025 · Paper 11 | Q8 | Straight-line depreciation and replacement of vehicle | |
| Oct/Nov 2025 · Paper 12 | Q4 | Effect of capital expenditure treated as revenue | |
| Oct/Nov 2025 · Paper 12 | Q5 | Items capitalised in vehicle cost | |
| Oct/Nov 2025 · Paper 12 | Q6 | Depreciation after upward revaluation | |
| Oct/Nov 2025 · Paper 12 | Q7 | Revalued property annual depreciation | |
| Oct/Nov 2025 · Paper 13 | Q2 | Credit entry for asset bought in stages | |
| Oct/Nov 2025 · Paper 13 | Q5 | Capital versus revenue expenditure descriptions | |
| Oct/Nov 2025 · Paper 13 | Q6 | Depreciation of machinery part year | |
| Oct/Nov 2025 · Paper 13 | Q7 | Choosing depreciation methods | |
| Oct/Nov 2025 · Paper 13 | Q8 | Depreciation on two assets | |
| May/June 2025 · Paper 11 | Q4 | Identifying capital expenditure | |
| May/June 2025 · Paper 11 | Q5 | Factors causing depreciation | |
| May/June 2025 · Paper 11 | Q6 | Disposal of straight-line asset | |
| May/June 2025 · Paper 12 | Q3 | Concepts applied in depreciation | |
| May/June 2025 · Paper 12 | Q5 | Capital and revenue items in costs | |
| May/June 2025 · Paper 12 | Q6 | Purpose of depreciation | |
| May/June 2025 · Paper 12 | Q7 | Asset disposal from schedule data | |
| May/June 2025 · Paper 13 | Q4 | Identifying capital expenditure | |
| May/June 2025 · Paper 13 | Q5 | Factors causing depreciation | |
| May/June 2025 · Paper 13 | Q6 | Disposal of straight-line asset | |
| Feb/March 2025 · Paper 12 | Q4 | Profit corrected for capital and revenue items | |
| Feb/March 2025 · Paper 12 | Q5 | Costs included in machine cost | |
| Feb/March 2025 · Paper 12 | Q6 | Recording provision for depreciation | |
| Feb/March 2025 · Paper 12 | Q7 | Monthly depreciation on new van | |
| Oct/Nov 2024 · Paper 11 | Q2 | Effect of instalment purchase of asset | |
| Oct/Nov 2024 · Paper 11 | Q5 | Cost of non-current asset to capitalise | |
| Oct/Nov 2024 · Paper 11 | Q6 | Effect of upward revaluation | |
| Oct/Nov 2024 · Paper 11 | Q7 | Time-based depreciation and disposal | |
| Oct/Nov 2024 · Paper 12 | Q4 | Identifying capital income | |
| Oct/Nov 2024 · Paper 12 | Q5 | Cost of premises with legal and insurance | |
| Oct/Nov 2024 · Paper 12 | Q6 | Deciding depreciation method | |
| Oct/Nov 2024 · Paper 12 | Q7 | Trade-in of van and depreciation | |
| Oct/Nov 2024 · Paper 13 | Q3 | Concepts in annual depreciation | |
| Oct/Nov 2024 · Paper 13 | Q4 | Effect of expensing an improvement | |
| Oct/Nov 2024 · Paper 13 | Q5 | Identifying non-current assets of a dealer | |
| Oct/Nov 2024 · Paper 13 | Q6 | Revaluation of freehold property entries | |
| Oct/Nov 2024 · Paper 13 | Q7 | Motor vehicle carrying value movement | |
| May/June 2024 · Paper 11 | Q3 | Reasons for charging depreciation | |
| May/June 2024 · Paper 11 | Q4 | Depreciation adjustment effect on profit | |
| May/June 2024 · Paper 12 | Q4 | Profit effect of misrecorded asset sale | |
| May/June 2024 · Paper 12 | Q5 | Carrying value after asset purchase | |
| May/June 2024 · Paper 12 | Q11 | Effect of correcting misclassified computer purchase | |
| May/June 2024 · Paper 13 | Q4 | Depreciation on newly acquired machinery | |
| May/June 2024 · Paper 13 | Q5 | Effects of misrecorded asset sale | |
| May/June 2024 · Paper 13 | Q6 | Profit on disposal with depreciation policy | |
| May/June 2024 · Paper 13 | Q7 | Disposal profit on straight-line asset | |
| Feb/March 2024 · Paper 12 | Q5 | Characteristics of non-current assets | |
| Feb/March 2024 · Paper 12 | Q6 | Misposted vehicle purchase and depreciation | |
| Feb/March 2024 · Paper 12 | Q7 | Straight-line depreciation and disposal | |
| Oct/Nov 2023 · Paper 11 | Q4 | Revenue expenditure and capital receipt identification | |
| Oct/Nov 2023 · Paper 11 | Q5 | Reason for providing depreciation | |
| Oct/Nov 2023 · Paper 11 | Q6 | Equipment cost and depreciation with extra payments | |
| Oct/Nov 2023 · Paper 12 | Q4 | Costs capitalised on buying a shop | |
| Oct/Nov 2023 · Paper 12 | Q5 | Entries for part exchange of vehicle | |
| Oct/Nov 2023 · Paper 12 | Q6 | Reducing balance depreciation across years | |
| Oct/Nov 2023 · Paper 12 | Q14 | Profit or loss on asset sold mid-year | |
| Oct/Nov 2023 · Paper 13 | Q4 | Correcting improvement wrongly expensed | |
| Oct/Nov 2023 · Paper 13 | Q5 | Capital versus revenue business expenditure | |
| Oct/Nov 2023 · Paper 13 | Q6 | Reason for depreciation | |
| Oct/Nov 2023 · Paper 13 | Q7 | Straight-line depreciation and carrying value | |
| May/June 2023 · Paper 11 | Q2 | Premises purchase costs classification | |
| May/June 2023 · Paper 11 | Q3 | Misclassified delivery cost of machine | |
| May/June 2023 · Paper 11 | Q4 | Choosing depreciation method factors | |
| May/June 2023 · Paper 11 | Q5 | Non-current asset carrying value and disposal | |
| May/June 2023 · Paper 12 | Q3 | Items counted as capital expenditure | |
| May/June 2023 · Paper 12 | Q4 | Depreciation after correcting machine cost | |
| May/June 2023 · Paper 12 | Q5 | Vehicle disposal in cost account | |
| May/June 2023 · Paper 13 | Q4 | Identifying revenue expenditure | |
| May/June 2023 · Paper 13 | Q5 | Depreciation including machine costs | |
| May/June 2023 · Paper 13 | Q6 | Purpose of providing for depreciation | |
| May/June 2023 · Paper 13 | Q7 | Vehicle part exchange and depreciation | |
| Feb/March 2023 · Paper 12 | Q5 | Capital item recorded as repair effect | |
| Feb/March 2023 · Paper 12 | Q6 | Non-current asset disposal cost and carrying value | |
| Oct/Nov 2022 · Paper 11 | Q2 | Features of reducing balance depreciation | |
| Oct/Nov 2022 · Paper 11 | Q3 | Depreciation and disposal of machine | |
| Oct/Nov 2022 · Paper 11 | Q4 | Original cost from reducing balance value | |
| Oct/Nov 2022 · Paper 12 | Q2 | Why capital and revenue expenditure differ | |
| Oct/Nov 2022 · Paper 12 | Q3 | Part exchange of vehicle | |
| Oct/Nov 2022 · Paper 12 | Q4 | Reducing balance net book value | |
| Oct/Nov 2022 · Paper 13 | Q2 | Disposal account entries for profit | |
| Oct/Nov 2022 · Paper 13 | Q3 | Capital cost of delivery vehicles | |
| Oct/Nov 2022 · Paper 13 | Q4 | Accumulated depreciation and disposal | |
| May/June 2022 · Paper 11 | Q2 | Concepts supporting depreciation charge | |
| May/June 2022 · Paper 11 | Q3 | Reducing balance depreciation with installation costs | |
| May/June 2022 · Paper 11 | Q4 | Straight-line depreciation and disposal profit | |
| May/June 2022 · Paper 12 | Q2 | Change of depreciation method effect | |
| May/June 2022 · Paper 12 | Q3 | Depreciation and disposal of asset | |
| May/June 2022 · Paper 12 | Q4 | Month-by-month depreciation and disposal | |
| May/June 2022 · Paper 13 | Q2 | Identifying capital expenditure item | |
| May/June 2022 · Paper 13 | Q3 | Reducing balance depreciation of vehicle | |
| May/June 2022 · Paper 13 | Q4 | Straight-line depreciation and disposal profit | |
| Feb/March 2022 · Paper 12 | Q2 | Identifying capital expenditure items | |
| Feb/March 2022 · Paper 12 | Q3 | Depreciation with capitalised extra costs | |
| Feb/March 2022 · Paper 12 | Q4 | Reducing balance depreciation and disposal |
Paper 2 (AS Level Structured): 10 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| Oct/Nov 2025 · Paper 22 | Q3 | 15 | Depreciation, revaluation journal and disposal |
| May/June 2025 · Paper 22 | Q1 (a)–(b) | 5 | Depreciation charge and asset disposal result |
| Oct/Nov 2024 · Paper 21 | Q3 | 15 | Vehicle depreciation accounts and method change advice |
| Feb/March 2024 · Paper 22 | Q2 | 15 | Vehicle depreciation, disposal and concepts |
| Oct/Nov 2023 · Paper 22 | Q2 | 15 | Depreciation accounts and disposal of vehicles |
| May/June 2023 · Paper 21 | Q1 (a)–(b) | 6 | Vehicle disposal profit and depreciation charge |
| Feb/March 2023 · Paper 22 | Q2 | 15 | Equipment valuation, depreciation and capital expenditure |
| Oct/Nov 2022 · Paper 21 | Q2 | 15 | Non-current asset ledger accounts and expenditure types |
| May/June 2022 · Paper 22 | Q2 | 15 | Depreciation, revaluation and asset disposal |
| May/June 2022 · Paper 23 | Q2 (d) | 3 | Provision for depreciation account |
Paper 3 (A Level Structured): 1 question
| Paper | Question | Marks | Topic |
|---|---|---|---|
| Oct/Nov 2024 · Paper 31 | Q2 (a)–(b) | 13 | Non-current asset schedule with depreciation |
Chapter 4: Trial Balance, Errors and Suspense Accounts
53 past-paper questions
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Paper 1 (Multiple Choice): 47 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| Oct/Nov 2025 · Paper 11 | Q9 | Suspense account cleared after errors | |
| Oct/Nov 2025 · Paper 12 | Q2 | Credit column items in trial balance | |
| Oct/Nov 2025 · Paper 12 | Q8 | Suspense account balance and errors | |
| Oct/Nov 2025 · Paper 12 | Q9 | Correcting misposted discount totals | |
| Oct/Nov 2025 · Paper 13 | Q10 | Type of error for misposted machine cost | |
| Oct/Nov 2025 · Paper 13 | Q11 | Suspense account and errors found | |
| May/June 2025 · Paper 11 | Q7 | Error needing suspense account entry | |
| May/June 2025 · Paper 12 | Q4 | Balance appearing in credit column | |
| May/June 2025 · Paper 12 | Q9 | Reading a suspense account | |
| May/June 2025 · Paper 13 | Q7 | Error needing suspense account entry | |
| Feb/March 2025 · Paper 12 | Q8 | Errors not affecting trial balance | |
| Feb/March 2025 · Paper 12 | Q9 | Suspense account after errors found | |
| Oct/Nov 2024 · Paper 11 | Q8 | Suspense account after errors found | |
| Oct/Nov 2024 · Paper 12 | Q8 | Trial balance difference from errors | |
| Oct/Nov 2024 · Paper 12 | Q9 | Correcting entries for misposted discount | |
| Oct/Nov 2024 · Paper 13 | Q8 | Error of reversal in discount entry | |
| Oct/Nov 2024 · Paper 13 | Q9 | Errors and suspense balance | |
| Oct/Nov 2024 · Paper 13 | Q11 | When misposted credit note is revealed | |
| May/June 2024 · Paper 11 | Q7 | Suspense account after errors found | |
| May/June 2024 · Paper 12 | Q7 | Effect of corrected errors | |
| May/June 2024 · Paper 13 | Q8 | Errors revealed by a trial balance | |
| May/June 2024 · Paper 13 | Q9 | Suspense account after errors found | |
| Feb/March 2024 · Paper 12 | Q8 | Errors that disturb trial balance | |
| Feb/March 2024 · Paper 12 | Q9 | Profit after suspense account corrections | |
| Oct/Nov 2023 · Paper 11 | Q7 | Error not found by trial balance | |
| Oct/Nov 2023 · Paper 11 | Q8 | Drawings error and trial balance effect | |
| Oct/Nov 2023 · Paper 12 | Q7 | Error of commission and trial balance | |
| Oct/Nov 2023 · Paper 12 | Q8 | Suspense balance from reversed discounts | |
| Oct/Nov 2023 · Paper 13 | Q8 | Effect of correcting omitted discount | |
| Oct/Nov 2023 · Paper 13 | Q9 | Suspense account after errors found | |
| May/June 2023 · Paper 11 | Q1 | Purpose of a trial balance | |
| May/June 2023 · Paper 11 | Q6 | Purpose of verification procedures | |
| May/June 2023 · Paper 11 | Q7 | Trial balance difference from errors | |
| May/June 2023 · Paper 12 | Q6 | Error not disturbing trial balance | |
| May/June 2023 · Paper 12 | Q7 | Trial balance difference after errors | |
| May/June 2023 · Paper 13 | Q2 | Purpose of a trial balance | |
| May/June 2023 · Paper 13 | Q8 | Trial balance difference from errors | |
| May/June 2023 · Paper 13 | Q9 | Cause of suspense account balance | |
| Feb/March 2023 · Paper 12 | Q7 | Classifying type of bookkeeping error | |
| Feb/March 2023 · Paper 12 | Q8 | Suspense account after errors found | |
| Oct/Nov 2022 · Paper 11 | Q6 | Error that unbalances trial balance | |
| Oct/Nov 2022 · Paper 12 | Q5 | Identifying error of principle | |
| Oct/Nov 2022 · Paper 12 | Q7 | Error causing trial balance difference | |
| Oct/Nov 2022 · Paper 13 | Q5 | Errors needing suspense account entry | |
| May/June 2022 · Paper 11 | Q6 | Suspense account after errors found | |
| May/June 2022 · Paper 13 | Q7 | Errors needing suspense account entry | |
| Feb/March 2022 · Paper 12 | Q6 | Correcting suspense account after errors |
Paper 2 (AS Level Structured): 6 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| May/June 2025 · Paper 22 | Q2 | 15 | Correcting errors and revised profit |
| Oct/Nov 2024 · Paper 21 | Q2 | 15 | Suspense account, correcting journals, revised balances |
| May/June 2024 · Paper 21 | Q2 | 15 | Trial balance benefits and error corrections |
| Oct/Nov 2023 · Paper 21 | Q3 | 15 | Trial balance errors, suspense account, revised profit |
| May/June 2023 · Paper 23 | Q2 | 15 | Trial balance errors and suspense account |
| May/June 2022 · Paper 21 | Q2 | 15 | Errors not shown by trial balance and suspense |
Chapter 5: Bank Reconciliation Statements
36 past-paper questions
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Paper 1 (Multiple Choice): 34 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| Oct/Nov 2025 · Paper 11 | Q10 | Item shown on bank reconciliation | |
| Oct/Nov 2025 · Paper 12 | Q10 | Bank reconciliation with duplicated credit | |
| Oct/Nov 2025 · Paper 13 | Q12 | Items from bank reconciliation differences | |
| May/June 2025 · Paper 11 | Q8 | Items updated in cash book for reconciliation | |
| May/June 2025 · Paper 11 | Q9 | Bank balance after reconciling items | |
| May/June 2025 · Paper 12 | Q10 | Purpose of bank reconciliation | |
| May/June 2025 · Paper 12 | Q11 | Cash book update from bank statement | |
| May/June 2025 · Paper 13 | Q8 | Items updated in cash book for reconciliation | |
| May/June 2025 · Paper 13 | Q9 | Bank balance after reconciling items | |
| Feb/March 2025 · Paper 12 | Q10 | Purpose of bank reconciliation statement | |
| Oct/Nov 2024 · Paper 11 | Q9 | Bank statement balance from reconciliation | |
| Oct/Nov 2024 · Paper 12 | Q10 | Advantages of bank reconciliation | |
| Oct/Nov 2024 · Paper 12 | Q11 | Bank reconciliation with charges and transfers | |
| Oct/Nov 2024 · Paper 13 | Q10 | Bank reconciliation with unrecorded items | |
| May/June 2024 · Paper 11 | Q8 | Bank reconciliation with bank charges | |
| May/June 2024 · Paper 12 | Q8 | Bank reconciliation differences | |
| May/June 2024 · Paper 13 | Q10 | Bank reconciliation from statement balance | |
| Feb/March 2024 · Paper 12 | Q10 | Handling bank statement comparison items | |
| Feb/March 2024 · Paper 12 | Q11 | Bank reconciliation with unpresented items | |
| Oct/Nov 2023 · Paper 11 | Q9 | Bank reconciliation with omitted items | |
| Oct/Nov 2023 · Paper 12 | Q9 | Benefits of bank reconciliation | |
| Oct/Nov 2023 · Paper 12 | Q10 | Updating cash book from bank data | |
| Oct/Nov 2023 · Paper 13 | Q10 | Items updating cash book in reconciliation | |
| Oct/Nov 2023 · Paper 13 | Q11 | Bank reconciliation with errors and timing items | |
| May/June 2023 · Paper 11 | Q8 | Identifying uncredited deposit | |
| May/June 2023 · Paper 11 | Q9 | Bank reconciliation from statement balance | |
| May/June 2023 · Paper 12 | Q8 | Bank reconciliation from statement balance | |
| May/June 2023 · Paper 13 | Q10 | Benefit of bank reconciliation | |
| May/June 2023 · Paper 13 | Q11 | Bank reconciliation with timing differences | |
| Feb/March 2023 · Paper 12 | Q9 | Benefits of bank reconciliation statements | |
| Feb/March 2023 · Paper 12 | Q10 | Bank reconciliation adjusting differences | |
| May/June 2022 · Paper 11 | Q7 | Statements about bank reconciliation | |
| May/June 2022 · Paper 12 | Q6 | Items on bank reconciliation statement | |
| May/June 2022 · Paper 13 | Q6 | Bank reconciliation from overdrawn cash book |
Paper 2 (AS Level Structured): 2 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| Oct/Nov 2025 · Paper 22 | Q2 | 15 | Bank reconciliation and updated cash book |
| May/June 2023 · Paper 22 | Q2 | 15 | Bank reconciliation and updated cash book |
Chapter 6: Control Accounts
62 past-paper questions
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Paper 1 (Multiple Choice): 54 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| Oct/Nov 2025 · Paper 11 | Q11 | Accounts affected by unrecorded invoice | |
| Oct/Nov 2025 · Paper 11 | Q12 | Sales ledger control account calculation | |
| Oct/Nov 2025 · Paper 12 | Q11 | Purchases ledger control reconciliation | |
| Oct/Nov 2025 · Paper 12 | Q12 | Entries within sales ledger control account | |
| Oct/Nov 2025 · Paper 13 | Q13 | Reconciling sales ledger control account | |
| May/June 2025 · Paper 11 | Q10 | Debit entries in sales ledger control | |
| May/June 2025 · Paper 11 | Q11 | Correcting purchases ledger control account | |
| May/June 2025 · Paper 12 | Q12 | Reason for sales ledger control account | |
| May/June 2025 · Paper 12 | Q13 | Reconciling control account to ledger | |
| May/June 2025 · Paper 13 | Q10 | Debit entries in sales ledger control | |
| May/June 2025 · Paper 13 | Q11 | Correcting purchases ledger control account | |
| Feb/March 2025 · Paper 12 | Q11 | Benefits and limits of control accounts | |
| Feb/March 2025 · Paper 12 | Q12 | Sales ledger control account reconciliation | |
| Oct/Nov 2024 · Paper 11 | Q10 | Sources for sales ledger control account | |
| Oct/Nov 2024 · Paper 11 | Q11 | Correcting purchases ledger control balance | |
| Oct/Nov 2024 · Paper 12 | Q12 | Debit entries in purchases ledger control | |
| Oct/Nov 2024 · Paper 12 | Q13 | Reconciling sales ledger control account | |
| Oct/Nov 2024 · Paper 13 | Q12 | Correcting sales ledger control account | |
| May/June 2024 · Paper 11 | Q5 | Purpose of sales ledger control account | |
| May/June 2024 · Paper 11 | Q6 | Checking records against supplier statements | |
| May/June 2024 · Paper 11 | Q9 | Purchases ledger total after errors | |
| May/June 2024 · Paper 11 | Q10 | Incorrect statement on control accounts | |
| May/June 2024 · Paper 12 | Q6 | Limitations of reconciliation and verification | |
| May/June 2024 · Paper 12 | Q9 | Benefits of preparing control accounts | |
| May/June 2024 · Paper 12 | Q10 | Control account with misposted transfer | |
| May/June 2024 · Paper 13 | Q11 | Meaning of closing balances on control account | |
| May/June 2024 · Paper 13 | Q12 | Correcting purchases ledger control account | |
| Feb/March 2024 · Paper 12 | Q12 | Benefits of sales ledger control account | |
| Feb/March 2024 · Paper 12 | Q13 | Correcting purchases ledger control balance | |
| Oct/Nov 2023 · Paper 11 | Q10 | Reasons for sales ledger control account | |
| Oct/Nov 2023 · Paper 11 | Q11 | Correcting purchases ledger control balance | |
| Oct/Nov 2023 · Paper 12 | Q11 | Control account with misappropriated receipt | |
| Oct/Nov 2023 · Paper 12 | Q12 | Sales ledger control account calculation | |
| Oct/Nov 2023 · Paper 13 | Q12 | Item not in sales ledger control account | |
| Oct/Nov 2023 · Paper 13 | Q13 | Purchases ledger control reconciliation | |
| May/June 2023 · Paper 11 | Q10 | Where discount allowed is recorded | |
| May/June 2023 · Paper 11 | Q11 | Correcting sales ledger control balance | |
| May/June 2023 · Paper 12 | Q9 | Benefits of control accounts | |
| May/June 2023 · Paper 12 | Q10 | Sales ledger control account calculation | |
| May/June 2023 · Paper 13 | Q12 | Statements on sales ledger control account | |
| May/June 2023 · Paper 13 | Q13 | Purchases ledger total after errors | |
| Feb/March 2023 · Paper 12 | Q11 | Advantages of purchases ledger control account | |
| Feb/March 2023 · Paper 12 | Q12 | Reconciling sales ledger control account | |
| Oct/Nov 2022 · Paper 11 | Q5 | Items in sales ledger control account | |
| Oct/Nov 2022 · Paper 11 | Q7 | Purchases ledger control account calculation | |
| Oct/Nov 2022 · Paper 12 | Q6 | Reconciling sales ledger control account | |
| Oct/Nov 2022 · Paper 13 | Q6 | Reconciling purchases ledger control account | |
| Oct/Nov 2022 · Paper 13 | Q7 | Credit-only items in sales ledger control | |
| May/June 2022 · Paper 11 | Q5 | Statements about control accounts | |
| May/June 2022 · Paper 12 | Q5 | Reasons for maintaining control accounts | |
| May/June 2022 · Paper 12 | Q7 | Sales ledger control reconciliation | |
| May/June 2022 · Paper 13 | Q5 | Credit side entries of sales ledger control | |
| May/June 2022 · Paper 13 | Q10 | Control account from credit sales data | |
| Feb/March 2022 · Paper 12 | Q5 | Entries in sales ledger control account |
Paper 2 (AS Level Structured): 8 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| Oct/Nov 2025 · Paper 21 | Q2 | 15 | Control accounts benefits and corrections |
| Feb/March 2025 · Paper 22 | Q2 | 15 | Sales ledger control account and corrected balances |
| Oct/Nov 2024 · Paper 23 | Q2 | 15 | Sales and purchases ledger control corrections |
| May/June 2024 · Paper 23 | Q2 | 15 | Control account benefits and corrections |
| Oct/Nov 2023 · Paper 22 | Q3 | 15 | Sales ledger control account and corrected balances |
| May/June 2023 · Paper 21 | Q2 | 15 | Sales ledger control account and corrections |
| Oct/Nov 2022 · Paper 22 | Q2 | 15 | Sales ledger control account and fraud prevention |
| May/June 2022 · Paper 23 | Q3 | 15 | Purchases and sales ledger control accounts |
Chapter 7: Adjustments to Financial Statements
71 past-paper questions
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Paper 1 (Multiple Choice): 66 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| Oct/Nov 2025 · Paper 11 | Q4 | Concepts behind irrecoverable debt allowance | |
| Oct/Nov 2025 · Paper 11 | Q13 | Effect of prepaid advertising | |
| Oct/Nov 2025 · Paper 11 | Q14 | Profit after recovery and allowance changes | |
| Oct/Nov 2025 · Paper 12 | Q13 | Item giving credit in profit statement | |
| Oct/Nov 2025 · Paper 12 | Q14 | Rental income received in advance | |
| Oct/Nov 2025 · Paper 13 | Q9 | Effect of misstated closing inventory | |
| Oct/Nov 2025 · Paper 13 | Q14 | Profit after correcting draft errors | |
| Oct/Nov 2025 · Paper 13 | Q15 | Allowance for irrecoverable debts movement | |
| May/June 2025 · Paper 11 | Q12 | Profit after correcting errors | |
| May/June 2025 · Paper 11 | Q13 | Adjustments increasing profit | |
| May/June 2025 · Paper 11 | Q14 | Inventory estimate when count not possible | |
| May/June 2025 · Paper 11 | Q15 | Reason for accounting for accrued income | |
| May/June 2025 · Paper 12 | Q8 | Profit after correcting errors | |
| May/June 2025 · Paper 12 | Q14 | Treatment of prepaid advertising | |
| May/June 2025 · Paper 12 | Q15 | Allowance for irrecoverable debts adjustments | |
| May/June 2025 · Paper 13 | Q12 | Profit after correcting errors | |
| May/June 2025 · Paper 13 | Q13 | Adjustments increasing profit | |
| May/June 2025 · Paper 13 | Q14 | Inventory estimate when count not possible | |
| May/June 2025 · Paper 13 | Q15 | Reason for accounting for accrued income | |
| Feb/March 2025 · Paper 12 | Q13 | Costs included in inventory valuation | |
| Oct/Nov 2024 · Paper 11 | Q15 | Allowance for irrecoverable debts movement | |
| Oct/Nov 2024 · Paper 12 | Q14 | Rent balances as accrued or prepaid | |
| Oct/Nov 2024 · Paper 12 | Q15 | Adjusting allowance for irrecoverable debts | |
| Oct/Nov 2024 · Paper 13 | Q13 | Adjustments to ledger accounts before profit | |
| Oct/Nov 2024 · Paper 13 | Q14 | Effect of write-off and loan on statements | |
| May/June 2024 · Paper 11 | Q11 | Profit effect of changing doubtful debt allowance | |
| May/June 2024 · Paper 12 | Q12 | Profit after adjustments and allowance | |
| May/June 2024 · Paper 13 | Q13 | Profit after correcting draft errors | |
| May/June 2024 · Paper 13 | Q14 | Rent accrual calculation | |
| May/June 2024 · Paper 13 | Q15 | Rent prepayment or accrual at year end | |
| Feb/March 2024 · Paper 12 | Q14 | Allowance for irrecoverable debts movement | |
| Oct/Nov 2023 · Paper 11 | Q12 | Changing allowance for irrecoverable debts | |
| Oct/Nov 2023 · Paper 11 | Q13 | Effect of omitted accrued income | |
| Oct/Nov 2023 · Paper 11 | Q14 | Profit after four possible adjustments | |
| Oct/Nov 2023 · Paper 11 | Q21 | Effect of understated closing inventory | |
| Oct/Nov 2023 · Paper 12 | Q13 | Brought-down balances for accruals and prepayments | |
| Oct/Nov 2023 · Paper 12 | Q15 | Profit after unrecorded transactions | |
| Oct/Nov 2023 · Paper 13 | Q14 | True statements about adjustments | |
| Oct/Nov 2023 · Paper 13 | Q15 | Rent expense with accrued balance | |
| May/June 2023 · Paper 11 | Q12 | Effect of undervalued closing inventory | |
| May/June 2023 · Paper 11 | Q13 | Profit corrected for adjustments | |
| May/June 2023 · Paper 12 | Q11 | Accounting treatment of accrued income | |
| May/June 2023 · Paper 12 | Q12 | Rent receivable with advance receipt | |
| Feb/March 2023 · Paper 12 | Q13 | Stationery expense with opening and closing balances | |
| Feb/March 2023 · Paper 12 | Q14 | Rent expense with prepayments | |
| Oct/Nov 2022 · Paper 11 | Q8 | Accruals and prepayments statements | |
| Oct/Nov 2022 · Paper 11 | Q11 | Effect of omitted doubtful debt adjustment | |
| Oct/Nov 2022 · Paper 12 | Q8 | Net assets after unrecorded items | |
| Oct/Nov 2022 · Paper 12 | Q9 | Effect of damaged inventory | |
| Oct/Nov 2022 · Paper 12 | Q10 | Recording accrued loan interest | |
| Oct/Nov 2022 · Paper 12 | Q11 | Effect of misclassified accrual | |
| Oct/Nov 2022 · Paper 13 | Q9 | Effect of adjustments on draft profit | |
| Oct/Nov 2022 · Paper 13 | Q10 | Doubtful debt provision movement | |
| Oct/Nov 2022 · Paper 13 | Q11 | Effect of omitted prepayment | |
| May/June 2022 · Paper 11 | Q9 | Basis for general doubtful debt allowance | |
| May/June 2022 · Paper 11 | Q10 | Profit adjusted for inventory and other items | |
| May/June 2022 · Paper 11 | Q11 | Effect of understated closing inventory | |
| May/June 2022 · Paper 12 | Q8 | Inventory valuation with damaged units | |
| May/June 2022 · Paper 12 | Q9 | Items treated as income statement expenses | |
| May/June 2022 · Paper 12 | Q10 | Effect of adjustments on total assets | |
| May/June 2022 · Paper 13 | Q8 | Rent and rates expense with prepayments | |
| Feb/March 2022 · Paper 12 | Q7 | Irrecoverable debts account treatment | |
| Feb/March 2022 · Paper 12 | Q8 | Expense accruals and prepayments calculation | |
| Feb/March 2022 · Paper 12 | Q9 | Inventory valuation adjustments at year end | |
| Feb/March 2022 · Paper 12 | Q10 | Revised profit after correcting errors | |
| Feb/March 2022 · Paper 12 | Q12 | Inventory valuation adjustment after year end |
Paper 2 (AS Level Structured): 5 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| Oct/Nov 2025 · Paper 23 | Q2 (b) | 6 | Revised profit after corrections |
| May/June 2024 · Paper 23 | Q1 (a)–(b) | 7 | Damaged inventory valuation and revised gross profit |
| May/June 2024 · Paper 23 | Q3 | 15 | Allowance for irrecoverable debts accounting |
| May/June 2023 · Paper 23 | Q1 (a)–(b) | 6 | Valuing damaged inventory at year end |
| May/June 2022 · Paper 23 | Q2 (b)–(c) | 6 | Irrecoverable debt journal and rent receivable |
Chapter 8: Financial Statements of Sole Traders
59 past-paper questions
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Paper 1 (Multiple Choice): 46 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| Oct/Nov 2025 · Paper 11 | Q15 | Profit from capital and drawings changes | |
| Oct/Nov 2025 · Paper 12 | Q15 | Item increasing sole trader profit | |
| Oct/Nov 2025 · Paper 13 | Q16 | Capital from profit and drawings | |
| May/June 2025 · Paper 11 | Q2 | Owner capital from balances | |
| May/June 2025 · Paper 11 | Q16 | Sales figure from profit data | |
| May/June 2025 · Paper 12 | Q2 | Double entry for goods taken by owner | |
| May/June 2025 · Paper 12 | Q16 | Drawings of goods and profit | |
| May/June 2025 · Paper 13 | Q2 | Owner capital from balances | |
| May/June 2025 · Paper 13 | Q16 | Sales figure from profit data | |
| Feb/March 2025 · Paper 12 | Q14 | Gross profit and profit calculation | |
| Oct/Nov 2024 · Paper 11 | Q13 | Incomplete records from first-year data | |
| Oct/Nov 2024 · Paper 11 | Q14 | Profit from capital account movement | |
| Oct/Nov 2024 · Paper 12 | Q16 | Sales from inventory and profit data | |
| Oct/Nov 2024 · Paper 12 | Q22 | Sales from cost of sales and margin | |
| Oct/Nov 2024 · Paper 13 | Q15 | Profit from capital account movements | |
| May/June 2024 · Paper 11 | Q12 | Incomplete records with bank and cash movements | |
| May/June 2024 · Paper 11 | Q13 | True statements about drawings | |
| May/June 2024 · Paper 12 | Q13 | Missing cash from incomplete records | |
| May/June 2024 · Paper 12 | Q14 | Profit from uniform mark-up data | |
| Feb/March 2024 · Paper 12 | Q15 | Sole trader capital account movement | |
| Oct/Nov 2023 · Paper 13 | Q16 | Credit sales from mark-up and receivable data | |
| May/June 2023 · Paper 11 | Q14 | Sole trader statements checked | |
| May/June 2023 · Paper 11 | Q15 | Incomplete records from asset changes | |
| May/June 2023 · Paper 12 | Q13 | Effect of owner's personal expenses | |
| May/June 2023 · Paper 12 | Q14 | Purchases from gross margin | |
| May/June 2023 · Paper 13 | Q14 | Capital from statement of financial position items | |
| Feb/March 2023 · Paper 12 | Q4 | Owner capital account after introductions | |
| Feb/March 2023 · Paper 12 | Q15 | Items affecting gross profit | |
| Oct/Nov 2022 · Paper 11 | Q10 | Treatment of closing inventory and loss | |
| Oct/Nov 2022 · Paper 11 | Q12 | Closing inventory from mark-up data | |
| Oct/Nov 2022 · Paper 11 | Q13 | Profit with prepayments and doubtful debt provision | |
| Oct/Nov 2022 · Paper 12 | Q12 | First-year income statement from limited records | |
| Oct/Nov 2022 · Paper 12 | Q13 | Purchases from payables data | |
| Oct/Nov 2022 · Paper 13 | Q12 | First-year profit from limited records | |
| Oct/Nov 2022 · Paper 13 | Q13 | Inventory lost in fire using mark-up | |
| May/June 2022 · Paper 11 | Q8 | Inventory loss and profit calculation | |
| May/June 2022 · Paper 11 | Q12 | Sole trader profit from net asset change | |
| May/June 2022 · Paper 12 | Q12 | Revenue and profit with goods taken | |
| May/June 2022 · Paper 12 | Q13 | Incomplete records purchases ledger balances | |
| May/June 2022 · Paper 12 | Q20 | Closing inventory from margin and mark-up | |
| May/June 2022 · Paper 13 | Q9 | Sole trader statement presentation | |
| May/June 2022 · Paper 13 | Q11 | Items in sole trader income statement | |
| May/June 2022 · Paper 13 | Q12 | Incomplete records with cash takings banked | |
| May/June 2022 · Paper 13 | Q13 | Profit from changes in assets and liabilities | |
| Feb/March 2022 · Paper 12 | Q11 | Sole trader capital account entries | |
| Feb/March 2022 · Paper 12 | Q13 | Sole trader profit from net asset changes |
Paper 2 (AS Level Structured): 13 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| May/June 2025 · Paper 21 | Q1 | 30 | Service business profit statement and option advice |
| May/June 2025 · Paper 22 | Q3 (a)–(d) | 12 | Incomplete records revenue, receivables and credit control |
| May/June 2025 · Paper 23 | Q1 | 30 | Service business profit statement and option advice |
| Oct/Nov 2024 · Paper 22 | Q1 | 30 | Incomplete records profit statement and option advice |
| May/June 2024 · Paper 22 | Q1 | 30 | Incomplete records and expansion option advice |
| Feb/March 2024 · Paper 22 | Q3 | 15 | Incomplete records revenue and drawings |
| Oct/Nov 2023 · Paper 21 | Q1 (a)–(c) | 23 | Incomplete records profit statement and financial position |
| May/June 2023 · Paper 21 | Q1 (c)–(f) | 24 | Sole trader profit statement and liquidity advice |
| May/June 2023 · Paper 22 | Q3 | 15 | Incomplete records profit and revenue |
| May/June 2023 · Paper 23 | Q1 (c)–(e) | 24 | Sole trader profit statement and option advice |
| Oct/Nov 2022 · Paper 23 | Q1 | 30 | Incomplete records income statement and depreciation concepts |
| May/June 2022 · Paper 21 | Q1 | 30 | Sole trader income statement and depreciation options |
| Feb/March 2022 · Paper 22 | Q1 | 30 | Sole trader income statement from incomplete records |
Chapter 9: Partnership Accounts
58 past-paper questions
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Paper 1 (Multiple Choice): 51 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| Oct/Nov 2025 · Paper 11 | Q16 | Credits to partner current account | |
| Oct/Nov 2025 · Paper 11 | Q17 | Interest on drawings in partnership | |
| Oct/Nov 2025 · Paper 12 | Q16 | Entry for interest on capital | |
| Oct/Nov 2025 · Paper 12 | Q17 | Correcting omitted interest on drawings | |
| Oct/Nov 2025 · Paper 13 | Q17 | Preparing partnership appropriation account | |
| Oct/Nov 2025 · Paper 13 | Q18 | Effect of misposted current account entries | |
| May/June 2025 · Paper 11 | Q17 | Double entry for interest on capital | |
| May/June 2025 · Paper 11 | Q18 | Interest on drawings in partnership | |
| May/June 2025 · Paper 12 | Q17 | Item in appropriation account | |
| May/June 2025 · Paper 12 | Q18 | Partnership appropriation account calculation | |
| May/June 2025 · Paper 13 | Q17 | Double entry for interest on capital | |
| May/June 2025 · Paper 13 | Q18 | Interest on drawings in partnership | |
| Feb/March 2025 · Paper 12 | Q15 | Items shown in appropriation account | |
| Feb/March 2025 · Paper 12 | Q16 | Partnership profit division with capital interest | |
| Oct/Nov 2024 · Paper 11 | Q16 | Rules applying without partnership agreement | |
| Oct/Nov 2024 · Paper 12 | Q17 | Partner current accounts movement | |
| Oct/Nov 2024 · Paper 13 | Q16 | Partner capital and current account movements | |
| Oct/Nov 2024 · Paper 13 | Q17 | Partnership profit division with appropriations | |
| May/June 2024 · Paper 11 | Q14 | Interest on partner drawings calculation | |
| May/June 2024 · Paper 11 | Q15 | Rules applying without partnership agreement | |
| May/June 2024 · Paper 11 | Q16 | Partnership appropriation with capital interest | |
| May/June 2024 · Paper 12 | Q15 | Interest on drawings effect on statements | |
| May/June 2024 · Paper 12 | Q16 | Partner balances without an agreement | |
| May/June 2024 · Paper 13 | Q16 | Rules without a partnership agreement | |
| May/June 2024 · Paper 13 | Q17 | Partner share of profit with salary | |
| Feb/March 2024 · Paper 12 | Q16 | Partnership Act provision without agreement | |
| Feb/March 2024 · Paper 12 | Q17 | Partnership profit available for appropriation | |
| Oct/Nov 2023 · Paper 11 | Q15 | Items increasing profit for distribution | |
| Oct/Nov 2023 · Paper 11 | Q16 | Profit division in proportion to capital | |
| Oct/Nov 2023 · Paper 12 | Q17 | Entries for interest on capital | |
| Oct/Nov 2023 · Paper 12 | Q18 | Partnership profit division with adjustments | |
| Oct/Nov 2023 · Paper 13 | Q17 | Interest on partner loan without terms | |
| Oct/Nov 2023 · Paper 13 | Q18 | Partnership profit division with appropriations | |
| May/June 2023 · Paper 11 | Q16 | Partnership provisions in appropriation account | |
| May/June 2023 · Paper 11 | Q17 | Interest on capital calculation in partnership | |
| May/June 2023 · Paper 12 | Q15 | Partnership capital and current accounts | |
| May/June 2023 · Paper 12 | Q16 | Partnership appropriation with salary and loan interest | |
| May/June 2023 · Paper 13 | Q15 | Partnership Act provisions | |
| May/June 2023 · Paper 13 | Q16 | Partner current account movement | |
| Feb/March 2023 · Paper 12 | Q16 | Causes of debit partner current accounts | |
| Feb/March 2023 · Paper 12 | Q17 | Partnership appropriation residual figure | |
| Oct/Nov 2022 · Paper 11 | Q14 | Entitlements without partnership agreement | |
| Oct/Nov 2022 · Paper 11 | Q16 | Partnership appropriation with interest items | |
| Oct/Nov 2022 · Paper 12 | Q14 | Items in appropriation and current accounts | |
| Oct/Nov 2022 · Paper 13 | Q16 | Partnership appropriation with capital interest | |
| May/June 2022 · Paper 11 | Q13 | Partnership rules without agreement | |
| May/June 2022 · Paper 12 | Q14 | Partnership Act provisions | |
| May/June 2022 · Paper 12 | Q16 | Partnership profit available for appropriation | |
| May/June 2022 · Paper 13 | Q16 | Partnership appropriation with salary and interest | |
| Feb/March 2022 · Paper 12 | Q14 | Partnership Act default rules | |
| Feb/March 2022 · Paper 12 | Q16 | Partnership appropriation with drawings interest |
Paper 2 (AS Level Structured): 7 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| Oct/Nov 2025 · Paper 23 | Q1 | 30 | Partnership accounts and option comparison |
| Feb/March 2025 · Paper 22 | Q1 | 30 | Partnership accounts and expansion advice |
| May/June 2024 · Paper 21 | Q1 | 30 | Partnership from incomplete records and software advice |
| Oct/Nov 2023 · Paper 21 | Q1 (d) | 4 | Partnership Act default provisions |
| Feb/March 2023 · Paper 22 | Q1 | 30 | Partnership accounts, appropriation and expansion advice |
| Oct/Nov 2022 · Paper 23 | Q2 (c)–(d) | 4 | Interest on capital and drawings rationale |
| May/June 2022 · Paper 22 | Q1 | 30 | Partnership income statement, current account, agreement |
Chapter 10: Limited Company Accounts
87 past-paper questions
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Paper 1 (Multiple Choice): 58 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| Oct/Nov 2025 · Paper 11 | Q18 | Treatment of share premium | |
| Oct/Nov 2025 · Paper 11 | Q19 | Capital after bonus and other changes | |
| Oct/Nov 2025 · Paper 12 | Q1 | Financing choice protecting shareholders | |
| Oct/Nov 2025 · Paper 12 | Q18 | Company reserves and bonus issue | |
| Oct/Nov 2025 · Paper 13 | Q19 | Equity after rights issue | |
| Oct/Nov 2025 · Paper 13 | Q20 | Dividend per share calculation | |
| May/June 2025 · Paper 11 | Q19 | Presentation in company financial statements | |
| May/June 2025 · Paper 11 | Q20 | Bonus issue from reserves | |
| May/June 2025 · Paper 12 | Q19 | Items in statement of changes in equity | |
| May/June 2025 · Paper 12 | Q20 | Equity after bonus and share issues | |
| May/June 2025 · Paper 13 | Q19 | Presentation in company financial statements | |
| May/June 2025 · Paper 13 | Q20 | Bonus issue from reserves | |
| Feb/March 2025 · Paper 12 | Q17 | Bonus issue from revenue reserve entries | |
| Feb/March 2025 · Paper 12 | Q18 | Share capital after bonus and rights issues | |
| Feb/March 2025 · Paper 12 | Q19 | Company reserves after capitalisation | |
| Oct/Nov 2024 · Paper 11 | Q18 | Statements about capital and revenue reserves | |
| Oct/Nov 2024 · Paper 11 | Q19 | Retained earnings after profit and dividend | |
| Oct/Nov 2024 · Paper 12 | Q18 | Where share premium appears | |
| Oct/Nov 2024 · Paper 12 | Q19 | Equity after company transactions | |
| Oct/Nov 2024 · Paper 13 | Q18 | Identifying revenue reserves | |
| Oct/Nov 2024 · Paper 13 | Q19 | Where a bonus issue appears | |
| Oct/Nov 2024 · Paper 13 | Q20 | Reserves movement from company data | |
| May/June 2024 · Paper 11 | Q17 | Facts about debenture interest | |
| May/June 2024 · Paper 11 | Q18 | Reserves available for bonus issue | |
| May/June 2024 · Paper 12 | Q17 | Capital and revenue reserve examples | |
| May/June 2024 · Paper 12 | Q18 | Effect of bonus and rights issues | |
| May/June 2024 · Paper 13 | Q18 | Choosing a financing method for a project | |
| May/June 2024 · Paper 13 | Q19 | Equity movements in a company | |
| Feb/March 2024 · Paper 12 | Q18 | Purpose of statement of changes in equity | |
| Feb/March 2024 · Paper 12 | Q19 | Share capital and premium after bonus issue | |
| Oct/Nov 2023 · Paper 11 | Q17 | Advantages of a rights issue | |
| Oct/Nov 2023 · Paper 11 | Q18 | Equity movement with rights issue | |
| Oct/Nov 2023 · Paper 12 | Q19 | Identifying revenue reserves | |
| Oct/Nov 2023 · Paper 12 | Q20 | Equity after share transactions | |
| Oct/Nov 2023 · Paper 13 | Q19 | Items outside company equity | |
| May/June 2023 · Paper 11 | Q18 | Company transactions and reserve effects | |
| May/June 2023 · Paper 12 | Q17 | Bonus issue keeping reserves | |
| May/June 2023 · Paper 12 | Q18 | Company equity after transactions | |
| May/June 2023 · Paper 13 | Q17 | Items on company statement of financial position | |
| May/June 2023 · Paper 13 | Q18 | Equity after rights issue | |
| Feb/March 2023 · Paper 12 | Q18 | Accounts affected by share issue at premium | |
| Feb/March 2023 · Paper 12 | Q19 | Equity movement with dividends and issue | |
| Oct/Nov 2022 · Paper 11 | Q17 | Increasing retained earnings after loss | |
| Oct/Nov 2022 · Paper 11 | Q19 | Retained earnings movement in company | |
| Oct/Nov 2022 · Paper 12 | Q17 | Where company shows dividend received | |
| Oct/Nov 2022 · Paper 12 | Q19 | Effect of company transactions on equity | |
| Oct/Nov 2022 · Paper 13 | Q18 | Retained earnings after corrections | |
| Oct/Nov 2022 · Paper 13 | Q19 | Equity after bonus issue | |
| May/June 2022 · Paper 11 | Q16 | Effect of bonus issue | |
| May/June 2022 · Paper 11 | Q17 | Company accruals and dividends | |
| May/June 2022 · Paper 11 | Q18 | Company reserves after issue and transfer | |
| May/June 2022 · Paper 12 | Q17 | Items excluded from statement of changes in equity | |
| May/June 2022 · Paper 12 | Q19 | Bonus issue effect on shares | |
| May/June 2022 · Paper 13 | Q17 | Equity effects of share issue and dividend | |
| May/June 2022 · Paper 13 | Q19 | Revenue reserves movement in a company | |
| Feb/March 2022 · Paper 12 | Q17 | Company reserves and permitted uses | |
| Feb/March 2022 · Paper 12 | Q18 | Company reserves and retained earnings movement | |
| Feb/March 2022 · Paper 12 | Q19 | Bank balance after share and debenture transactions |
Paper 2 (AS Level Structured): 28 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| Oct/Nov 2025 · Paper 21 | Q1 | 30 | Company revised profit, equity, financial position, advice |
| Oct/Nov 2025 · Paper 22 | Q1 | 30 | Company revised profit statement and equity changes |
| Oct/Nov 2025 · Paper 23 | Q3 | 15 | Share premium, retained earnings and dividend factors |
| May/June 2025 · Paper 21 | Q2 | 15 | Conversion to company: shares, dividends, retained earnings |
| May/June 2025 · Paper 22 | Q1 (c)–(e) | 25 | Company profit statement, equity statement, option advice |
| May/June 2025 · Paper 23 | Q2 | 15 | Conversion to company: shares, dividends, retained earnings |
| Feb/March 2025 · Paper 22 | Q3 | 15 | Company ledger accounts, capital reserves, rights issue |
| Oct/Nov 2024 · Paper 21 | Q1 | 30 | Company profit statement, equity extract, debenture decision |
| Oct/Nov 2024 · Paper 22 | Q3 | 15 | Corrected profit, share capital and equity statement |
| Oct/Nov 2024 · Paper 23 | Q1 | 30 | Company corrected statements and option advice |
| Oct/Nov 2024 · Paper 23 | Q3 | 15 | Share and reserve ledger accounts, debenture features |
| May/June 2024 · Paper 21 | Q3 | 15 | Equity statement, debentures and share premium |
| May/June 2024 · Paper 22 | Q2 | 15 | Company statement of financial position preparation |
| May/June 2024 · Paper 23 | Q1 (c)–(e) | 23 | Company profit statement, equity extract, option advice |
| Feb/March 2024 · Paper 22 | Q1 | 30 | Company statements, equity changes and option advice |
| Oct/Nov 2023 · Paper 21 | Q2 | 15 | Reserves, equity statement and finance option advice |
| Oct/Nov 2023 · Paper 22 | Q1 | 30 | Company profit statement, equity statement, bonus issue advice |
| Oct/Nov 2023 · Paper 23 | Q1 | 30 | Company profit statement, financial position and advice |
| Oct/Nov 2023 · Paper 23 | Q3 (a) | 9 | Ledger accounts for share transactions |
| May/June 2023 · Paper 21 | Q3 | 15 | Reserves, rights issue and equity statement |
| May/June 2023 · Paper 22 | Q1 | 30 | Company profit statement, bonus issue, liquidity advice |
| May/June 2023 · Paper 23 | Q3 | 15 | Bonus issue, reserves and dividends |
| Oct/Nov 2022 · Paper 21 | Q1 | 30 | Company income statement, financial position, rights issue advice |
| Oct/Nov 2022 · Paper 21 | Q3 (a)–(b) | 13 | Journal entries and bonus issue reasons |
| Oct/Nov 2022 · Paper 22 | Q1 | 30 | Company adjustments, financial position, reserves |
| Oct/Nov 2022 · Paper 23 | Q3 | 15 | Debenture meaning, equity statement, proposed dividends |
| May/June 2022 · Paper 23 | Q1 | 30 | Company equity statements, rights issue, finance advice |
| Feb/March 2022 · Paper 22 | Q2 | 15 | Company dividends, bonus issue and retained earnings |
Paper 3 (A Level Structured): 1 question
| Paper | Question | Marks | Topic |
|---|---|---|---|
| Oct/Nov 2023 · Paper 32 | Q3 (c) | 3 | Bonus issue advice |
Chapter 11: Analysis and Communication of Accounting Information
82 past-paper questions
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Paper 1 (Multiple Choice): 72 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| Oct/Nov 2025 · Paper 11 | Q20 | Stakeholders interested in liquidity | |
| Oct/Nov 2025 · Paper 11 | Q21 | Return on capital employed calculation | |
| Oct/Nov 2025 · Paper 11 | Q22 | Revenue from inventory turnover and mark-up | |
| Oct/Nov 2025 · Paper 12 | Q19 | Internal users of information | |
| Oct/Nov 2025 · Paper 12 | Q20 | Denominator of receivables turnover | |
| Oct/Nov 2025 · Paper 12 | Q21 | Ratio calculation from company extracts | |
| Oct/Nov 2025 · Paper 13 | Q21 | Why shareholders review statements | |
| Oct/Nov 2025 · Paper 13 | Q22 | Numerator of inventory turnover | |
| May/June 2025 · Paper 11 | Q21 | Correct statements about ratios | |
| May/June 2025 · Paper 11 | Q22 | Return on capital employed calculation | |
| May/June 2025 · Paper 12 | Q21 | Working back from current ratio | |
| May/June 2025 · Paper 12 | Q22 | Calculating return on capital employed | |
| May/June 2025 · Paper 13 | Q21 | Correct statements about ratios | |
| May/June 2025 · Paper 13 | Q22 | Return on capital employed calculation | |
| Feb/March 2025 · Paper 12 | Q20 | Using current assets to assess business | |
| Feb/March 2025 · Paper 12 | Q21 | Limitations of accounting information | |
| Feb/March 2025 · Paper 12 | Q22 | Gearing or return after debenture issue | |
| Oct/Nov 2024 · Paper 11 | Q20 | Limitation of accounting ratios | |
| Oct/Nov 2024 · Paper 11 | Q21 | Trade payables turnover calculation | |
| Oct/Nov 2024 · Paper 12 | Q20 | Identifying efficiency ratio | |
| Oct/Nov 2024 · Paper 12 | Q21 | Reasons for return on capital employed fall | |
| Oct/Nov 2024 · Paper 13 | Q21 | Events worsening the acid test ratio | |
| Oct/Nov 2024 · Paper 13 | Q22 | Inventory turnover using wrong figure | |
| May/June 2024 · Paper 11 | Q19 | Margin and turnover ratio calculation | |
| May/June 2024 · Paper 11 | Q20 | Explaining margin and receivable days changes | |
| May/June 2024 · Paper 11 | Q21 | Receivable days with cash discounts | |
| May/June 2024 · Paper 12 | Q19 | Users and their information needs | |
| May/June 2024 · Paper 12 | Q20 | Actions improving current ratio | |
| May/June 2024 · Paper 12 | Q21 | Ratios giving the highest profit | |
| May/June 2024 · Paper 12 | Q22 | Acid test ratio calculation | |
| May/June 2024 · Paper 13 | Q20 | Identifying internal users of information | |
| May/June 2024 · Paper 13 | Q21 | Actions worsening the acid test ratio | |
| May/June 2024 · Paper 13 | Q22 | Ratio calculation from trading data | |
| Feb/March 2024 · Paper 12 | Q20 | Users and their interest in statements | |
| Feb/March 2024 · Paper 12 | Q21 | Inventory and payables ratio interpretation | |
| Oct/Nov 2023 · Paper 11 | Q19 | Employee interest in financial statements | |
| Oct/Nov 2023 · Paper 11 | Q20 | Effect of loan on ratios | |
| Oct/Nov 2023 · Paper 11 | Q22 | Ratio calculation from company data | |
| Oct/Nov 2023 · Paper 12 | Q21 | Reasons for slower inventory turnover | |
| Oct/Nov 2023 · Paper 12 | Q22 | Credit period ratio calculation | |
| Oct/Nov 2023 · Paper 13 | Q20 | Identifying internal stakeholder | |
| Oct/Nov 2023 · Paper 13 | Q21 | Expenses to revenue ratio after change | |
| Oct/Nov 2023 · Paper 13 | Q22 | Ratio calculation from trading data | |
| May/June 2023 · Paper 11 | Q19 | Supplier interest in a ratio | |
| May/June 2023 · Paper 11 | Q20 | Actions improving acid test ratio | |
| May/June 2023 · Paper 11 | Q21 | Inventory from current and acid test ratios | |
| May/June 2023 · Paper 11 | Q22 | Gearing or return from company data | |
| May/June 2023 · Paper 12 | Q19 | Users interested in profit statement | |
| May/June 2023 · Paper 12 | Q20 | Ratios used by a supplier | |
| May/June 2023 · Paper 12 | Q21 | Credit period ratio calculation | |
| May/June 2023 · Paper 12 | Q22 | Ratio calculation from company data | |
| May/June 2023 · Paper 13 | Q19 | Stakeholders assessing credit risk | |
| May/June 2023 · Paper 13 | Q20 | Limitations of accounting information | |
| May/June 2023 · Paper 13 | Q21 | Trade receivables ratio calculation | |
| May/June 2023 · Paper 13 | Q22 | Ratio calculation from company data | |
| Feb/March 2023 · Paper 12 | Q20 | Inventory turnover ratio numerator | |
| Feb/March 2023 · Paper 12 | Q21 | Ratio calculation from company statement extract | |
| Oct/Nov 2022 · Paper 11 | Q20 | What return on capital employed measures | |
| Oct/Nov 2022 · Paper 11 | Q21 | Inventory turnover with mark-up | |
| Oct/Nov 2022 · Paper 12 | Q18 | Interest cover or return after debenture issue | |
| Oct/Nov 2022 · Paper 12 | Q20 | Ratio effect of asset revaluation | |
| Oct/Nov 2022 · Paper 12 | Q21 | Trade payables turnover in days | |
| Oct/Nov 2022 · Paper 13 | Q20 | Ratio effect of cash purchase of goods | |
| Oct/Nov 2022 · Paper 13 | Q21 | Ratio calculation from statement extract | |
| May/June 2022 · Paper 11 | Q19 | Identifying efficiency ratios | |
| May/June 2022 · Paper 11 | Q20 | Inventory turnover and cost of sales | |
| May/June 2022 · Paper 12 | Q18 | Gearing ratio from statement extract | |
| May/June 2022 · Paper 12 | Q21 | Working capital ratio calculation | |
| May/June 2022 · Paper 13 | Q20 | Transactions raising the current ratio | |
| May/June 2022 · Paper 13 | Q21 | Rate of inventory turnover calculation | |
| Feb/March 2022 · Paper 12 | Q20 | Non-current asset turnover movement causes | |
| Feb/March 2022 · Paper 12 | Q21 | Return on capital employed calculation |
Paper 2 (AS Level Structured): 9 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| Oct/Nov 2025 · Paper 21 | Q3 | 15 | Inventory turnover days and improvement |
| May/June 2025 · Paper 21 | Q3 | 15 | Margin ratios and liquidity comparison |
| May/June 2025 · Paper 23 | Q3 | 15 | Margin ratios and liquidity comparison |
| Oct/Nov 2024 · Paper 22 | Q2 | 15 | Efficiency ratios, margin and mark-up, ratio limitations |
| May/June 2024 · Paper 22 | Q3 | 15 | Efficiency ratios and interpretation |
| Oct/Nov 2023 · Paper 23 | Q2 | 15 | Efficiency ratios and ratio comparison advice |
| Feb/March 2023 · Paper 22 | Q3 | 15 | Liquidity and efficiency ratio analysis |
| Oct/Nov 2022 · Paper 22 | Q3 | 15 | Efficiency and liquidity ratio analysis |
| May/June 2022 · Paper 22 | Q3 | 15 | Efficiency ratios and stakeholder interest |
Paper 3 (A Level Structured): 1 question
| Paper | Question | Marks | Topic |
|---|---|---|---|
| Oct/Nov 2024 · Paper 31 | Q1 (c)–(d) | 4 | Profit margin and comparability of businesses |
Chapter 12: Costs and Cost Behaviour: Materials and Labour
60 past-paper questions
Free chapter preview →
Paper 1 (Multiple Choice): 54 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| Oct/Nov 2025 · Paper 11 | Q23 | Bonus pay for time saved | |
| Oct/Nov 2025 · Paper 12 | Q22 | Fixed cost per unit from two output levels | |
| Oct/Nov 2025 · Paper 13 | Q23 | FIFO valuation of materials | |
| May/June 2025 · Paper 11 | Q23 | Cost per unit with rented machinery | |
| May/June 2025 · Paper 11 | Q30 | Costs unchanged when output falls | |
| May/June 2025 · Paper 12 | Q23 | Identifying indirect costs | |
| May/June 2025 · Paper 12 | Q24 | High-low cost estimation | |
| May/June 2025 · Paper 13 | Q23 | Cost per unit with rented machinery | |
| May/June 2025 · Paper 13 | Q30 | Costs unchanged when output falls | |
| Feb/March 2025 · Paper 12 | Q23 | FIFO inventory valuation | |
| Feb/March 2025 · Paper 12 | Q24 | Average unit cost with stepped costs | |
| Oct/Nov 2024 · Paper 11 | Q22 | Costs rising as output falls | |
| Oct/Nov 2024 · Paper 11 | Q23 | Cost with leased equipment and variable charge | |
| Oct/Nov 2024 · Paper 11 | Q24 | Weighted average inventory valuation | |
| Oct/Nov 2024 · Paper 12 | Q23 | Step cost with supervisors | |
| Oct/Nov 2024 · Paper 12 | Q24 | FIFO inventory valuation | |
| Oct/Nov 2024 · Paper 13 | Q23 | Statement not an advantage of just in time | |
| Oct/Nov 2024 · Paper 13 | Q24 | Bonus pay for time saved | |
| May/June 2024 · Paper 11 | Q22 | Labour cost with supervisors and machinists | |
| May/June 2024 · Paper 11 | Q23 | Describing variable costs | |
| May/June 2024 · Paper 12 | Q23 | Wages with overtime premium and bonus | |
| May/June 2024 · Paper 13 | Q23 | Costs unchanged when output rises | |
| May/June 2024 · Paper 13 | Q24 | FIFO valuation of direct materials | |
| Feb/March 2024 · Paper 12 | Q22 | Identifying stepped costs | |
| Feb/March 2024 · Paper 12 | Q23 | Just in time inventory features | |
| Oct/Nov 2023 · Paper 11 | Q23 | Benefits of just in time systems | |
| Oct/Nov 2023 · Paper 11 | Q24 | Pay with shared group bonus | |
| Oct/Nov 2023 · Paper 12 | Q23 | Inventory valuation by issue method | |
| Oct/Nov 2023 · Paper 13 | Q23 | Characteristic of indirect cost | |
| Oct/Nov 2023 · Paper 13 | Q24 | Identifying cost behaviour from unit costs | |
| May/June 2023 · Paper 11 | Q23 | Hourly pay with overtime and bonus | |
| May/June 2023 · Paper 11 | Q24 | Benefit of just in time inventory | |
| May/June 2023 · Paper 12 | Q23 | Semi-variable cost with step | |
| May/June 2023 · Paper 13 | Q23 | Functions benefiting from just in time | |
| May/June 2023 · Paper 13 | Q24 | Pay with time rate and production bonus | |
| Feb/March 2023 · Paper 12 | Q22 | Cost behaviour classification statements | |
| Feb/March 2023 · Paper 12 | Q23 | Bonus pay under time saved scheme | |
| Oct/Nov 2022 · Paper 11 | Q22 | Labour cost with supervisors | |
| Oct/Nov 2022 · Paper 11 | Q23 | Describing a fixed cost | |
| Oct/Nov 2022 · Paper 12 | Q22 | Direct labour cost with overtime and bonus | |
| Oct/Nov 2022 · Paper 12 | Q23 | Characteristics of FIFO valuation | |
| Oct/Nov 2022 · Paper 13 | Q23 | Wage cost with overtime and bonus | |
| May/June 2022 · Paper 11 | Q21 | Identifying direct cost | |
| May/June 2022 · Paper 11 | Q22 | Direct labour piece rate cost | |
| May/June 2022 · Paper 11 | Q23 | Labour pay with time saved bonus | |
| May/June 2022 · Paper 12 | Q22 | FIFO versus average cost with rising prices | |
| May/June 2022 · Paper 12 | Q23 | Supervisor cost per unit | |
| May/June 2022 · Paper 13 | Q22 | Semi-variable cost characteristics | |
| May/June 2022 · Paper 13 | Q23 | Inventory valuation by FIFO or average cost | |
| May/June 2022 · Paper 13 | Q24 | Classifying costs from budgeted data | |
| May/June 2022 · Paper 13 | Q25 | Identifying a semi-variable cost | |
| Feb/March 2022 · Paper 12 | Q22 | Stepped cost characteristics | |
| Feb/March 2022 · Paper 12 | Q23 | Labour pay with overtime and bonus | |
| Feb/March 2022 · Paper 12 | Q24 | Inventory valuation using FIFO or average cost |
Paper 2 (AS Level Structured): 6 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| Oct/Nov 2025 · Paper 23 | Q4 (h) | 2 | Principle of just in time |
| Feb/March 2025 · Paper 22 | Q4 (c) | 5 | Closing inventory using average cost |
| Oct/Nov 2024 · Paper 21 | Q4 (a) | 4 | Defining cost centre, unit, direct and indirect cost |
| May/June 2024 · Paper 23 | Q4 (f) | 7 | Advice on switching to just in time |
| Oct/Nov 2023 · Paper 21 | Q4 (g)–(h) | 4 | Inventory valuation methods and just in time principle |
| Oct/Nov 2022 · Paper 21 | Q4 (a) | 3 | Defining variable, fixed and semi-variable costs |
Chapter 13: Costing Applications and Absorption Costing
105 past-paper questions
Free chapter preview →
Paper 1 (Multiple Choice): 85 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| Oct/Nov 2025 · Paper 11 | Q24 | Unit costing versus job costing | |
| Oct/Nov 2025 · Paper 11 | Q25 | Apportionment basis for factory rent | |
| Oct/Nov 2025 · Paper 11 | Q26 | Overhead absorption from under-absorption data | |
| Oct/Nov 2025 · Paper 11 | Q29 | Profit with unsold inventory | |
| Oct/Nov 2025 · Paper 12 | Q23 | Comparing marginal and absorption costing | |
| Oct/Nov 2025 · Paper 12 | Q24 | Job quotation with mark-up and travel | |
| Oct/Nov 2025 · Paper 12 | Q25 | Choosing overhead absorption basis | |
| Oct/Nov 2025 · Paper 13 | Q24 | Purpose of a job cost sheet | |
| Oct/Nov 2025 · Paper 13 | Q25 | Under-absorbed production overheads | |
| Oct/Nov 2025 · Paper 13 | Q26 | Basis for apportioning stores overheads | |
| Oct/Nov 2025 · Paper 13 | Q27 | Overhead absorption rate from profit difference | |
| May/June 2025 · Paper 11 | Q24 | Marginal costing profit with absorbed fixed costs | |
| May/June 2025 · Paper 11 | Q25 | Comparing absorption and marginal costing benefits | |
| May/June 2025 · Paper 11 | Q26 | Units produced from overhead variance | |
| May/June 2025 · Paper 12 | Q25 | Under-absorption from machine hours | |
| May/June 2025 · Paper 12 | Q26 | Purpose of overhead allocation | |
| May/June 2025 · Paper 12 | Q27 | Job cost with absorbed fixed overhead | |
| May/June 2025 · Paper 13 | Q24 | Marginal costing profit with absorbed fixed costs | |
| May/June 2025 · Paper 13 | Q25 | Comparing absorption and marginal costing benefits | |
| May/June 2025 · Paper 13 | Q26 | Units produced from overhead variance | |
| Feb/March 2025 · Paper 12 | Q25 | Costs charged to production | |
| Feb/March 2025 · Paper 12 | Q26 | Actual overheads from under-absorption | |
| Feb/March 2025 · Paper 12 | Q27 | Marginal to absorption profit adjustment | |
| Oct/Nov 2024 · Paper 11 | Q25 | Job price with materials and labour | |
| Oct/Nov 2024 · Paper 11 | Q26 | Correct statement about absorption costing | |
| Oct/Nov 2024 · Paper 11 | Q27 | Apportioning canteen costs to departments | |
| Oct/Nov 2024 · Paper 12 | Q25 | Choosing costing method for bulk order | |
| Oct/Nov 2024 · Paper 12 | Q26 | Choosing absorption basis | |
| Oct/Nov 2024 · Paper 12 | Q27 | Under-absorption from labour hours | |
| Oct/Nov 2024 · Paper 13 | Q25 | Correct statements about job costing | |
| Oct/Nov 2024 · Paper 13 | Q26 | Batch costing with set-up costs | |
| May/June 2024 · Paper 11 | Q25 | Reason for over-absorbed overheads | |
| May/June 2024 · Paper 11 | Q26 | Selling price from cost plus mark-up | |
| May/June 2024 · Paper 12 | Q24 | Unit costing versus job costing contexts | |
| May/June 2024 · Paper 12 | Q25 | Service costing for accommodation | |
| May/June 2024 · Paper 12 | Q26 | Factors causing under-absorbed fixed overheads | |
| May/June 2024 · Paper 13 | Q25 | Job price with labour and overheads | |
| May/June 2024 · Paper 13 | Q26 | Overhead apportionment basis for cafeteria | |
| May/June 2024 · Paper 13 | Q27 | Under-absorbed fixed overheads per unit | |
| Feb/March 2024 · Paper 12 | Q24 | Production cost with overhead absorption percentage | |
| Feb/March 2024 · Paper 12 | Q25 | Advantage of absorption costing | |
| Feb/March 2024 · Paper 12 | Q26 | Overhead absorption rate from profit difference | |
| Feb/March 2024 · Paper 12 | Q27 | Reason for under-absorbed overheads | |
| Oct/Nov 2023 · Paper 11 | Q25 | Business using batch costing | |
| Oct/Nov 2023 · Paper 11 | Q26 | Quotation for special machine order | |
| Oct/Nov 2023 · Paper 11 | Q27 | Choosing overhead absorption formula | |
| Oct/Nov 2023 · Paper 11 | Q28 | Choosing absorption basis by department | |
| Oct/Nov 2023 · Paper 12 | Q24 | Job price quotation with overhead and profit | |
| Oct/Nov 2023 · Paper 12 | Q25 | Setting absorption rate for labour intensive department | |
| Oct/Nov 2023 · Paper 12 | Q26 | Cause of under-absorbed overheads | |
| Oct/Nov 2023 · Paper 12 | Q27 | Overheads absorbed by labour hours | |
| Oct/Nov 2023 · Paper 12 | Q29 | Inventory value under marginal or absorption costing | |
| Oct/Nov 2023 · Paper 13 | Q25 | Profit under marginal costing with absorbed overhead | |
| Oct/Nov 2023 · Paper 13 | Q26 | Correct statements on absorption costing | |
| Oct/Nov 2023 · Paper 13 | Q27 | Under-absorbed overheads from labour hours | |
| May/June 2023 · Paper 11 | Q25 | Fee per hour with overhead and mark-up | |
| May/June 2023 · Paper 11 | Q26 | Purpose of overhead apportionment | |
| May/June 2023 · Paper 11 | Q27 | Overhead absorbed in two departments | |
| May/June 2023 · Paper 12 | Q24 | Costs charged in job costing | |
| May/June 2023 · Paper 12 | Q25 | Overhead over-absorption by labour hours | |
| May/June 2023 · Paper 12 | Q26 | Reasons for using absorption costing | |
| May/June 2023 · Paper 13 | Q25 | Business suited to job costing | |
| May/June 2023 · Paper 13 | Q26 | Cost centre versus cost unit | |
| May/June 2023 · Paper 13 | Q27 | Overhead absorption rate with mark-up | |
| Feb/March 2023 · Paper 12 | Q24 | Job cost with overrun labour hours | |
| Feb/March 2023 · Paper 12 | Q25 | Choosing overhead apportionment basis | |
| Feb/March 2023 · Paper 12 | Q26 | Service department reapportionment to production departments | |
| Feb/March 2023 · Paper 12 | Q27 | Job overhead absorbed by labour hours | |
| Feb/March 2023 · Paper 12 | Q28 | Overhead apportionment across departments | |
| Oct/Nov 2022 · Paper 11 | Q24 | Conditions causing under-absorption | |
| Oct/Nov 2022 · Paper 11 | Q25 | Order price with absorbed costs | |
| Oct/Nov 2022 · Paper 12 | Q24 | Overhead apportionment to production departments | |
| Oct/Nov 2022 · Paper 12 | Q25 | Correct statement about absorption costing | |
| Oct/Nov 2022 · Paper 12 | Q27 | Marginal versus absorption profit | |
| Oct/Nov 2022 · Paper 13 | Q22 | Total budgeted production overheads | |
| Oct/Nov 2022 · Paper 13 | Q24 | Reason for transferring service costs | |
| Oct/Nov 2022 · Paper 13 | Q25 | Absorption profit from marginal profit | |
| Oct/Nov 2022 · Paper 13 | Q26 | Reason profit falls under absorption costing | |
| May/June 2022 · Paper 11 | Q24 | Causes of over-absorbed overhead | |
| May/June 2022 · Paper 11 | Q25 | Actual overheads from under-absorption | |
| May/June 2022 · Paper 11 | Q27 | Marginal versus absorption profit | |
| May/June 2022 · Paper 12 | Q24 | Limitation of absorption costing | |
| May/June 2022 · Paper 12 | Q25 | Overhead absorption rate from profit difference | |
| Feb/March 2022 · Paper 12 | Q25 | Departmental fixed overhead absorption rate | |
| Feb/March 2022 · Paper 12 | Q26 | Causes of over-absorbed overheads |
Paper 2 (AS Level Structured): 18 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| Oct/Nov 2025 · Paper 21 | Q4 (a)–(d) | 13 | Absorption rates by labour hours and order price |
| Oct/Nov 2025 · Paper 22 | Q4 (a)–(c) | 10 | Absorption costing profit and comparison with marginal |
| Oct/Nov 2025 · Paper 23 | Q4 (a)–(e) | 20 | Costing methods, apportionment, absorption and order price |
| May/June 2025 · Paper 21 | Q4 (a)–(f) | 25 | Overhead apportionment, absorption and order pricing |
| May/June 2025 · Paper 23 | Q4 (a)–(f) | 25 | Overhead apportionment, absorption and order pricing |
| Feb/March 2025 · Paper 22 | Q4 (a)–(b) | 9 | Overhead apportionment and absorption rates |
| Oct/Nov 2024 · Paper 21 | Q4 (b)–(f) | 26 | Overhead apportionment, absorption and quotation advice |
| May/June 2024 · Paper 22 | Q4 (a) | 4 | Uses of absorption costing |
| May/June 2024 · Paper 23 | Q4 (a)–(e) | 23 | Overhead apportionment, absorption rates and order pricing |
| Feb/March 2024 · Paper 22 | Q4 (a)–(b) | 9 | Absorption costing price and overhead variance |
| Oct/Nov 2023 · Paper 21 | Q4 (e)–(f) | 4 | Over-absorption causes and cost centre versus unit |
| Oct/Nov 2023 · Paper 22 | Q4 | 30 | Overhead apportionment, absorption and special order pricing |
| May/June 2023 · Paper 21 | Q4 (a)–(d) | 14 | Overhead apportionment, absorption and order pricing |
| May/June 2023 · Paper 22 | Q4 (a)–(d) | 13 | Overhead reapportionment and absorption variance |
| May/June 2023 · Paper 23 | Q4 (f) | 4 | Advantages of absorption costing |
| Oct/Nov 2022 · Paper 23 | Q4 | 30 | Overhead apportionment, absorption, quotation and advice |
| May/June 2022 · Paper 22 | Q4 (a)–(f) | 16 | Overhead allocation, apportionment and absorption |
| Feb/March 2022 · Paper 22 | Q4 (a)–(c) | 11 | Overhead apportionment and absorption rates |
Paper 3 (A Level Structured): 2 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| May/June 2022 · Paper 31 | Q5 (a) | 8 | Absorption cost-based selling price |
| May/June 2022 · Paper 33 | Q5 (a) | 8 | Absorption cost-based selling price |
Chapter 14: Marginal Costing and Cost-Volume-Profit Analysis
115 past-paper questions
Free chapter preview →
Paper 1 (Multiple Choice): 91 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| Oct/Nov 2025 · Paper 11 | Q27 | Contribution under marginal costing | |
| Oct/Nov 2025 · Paper 11 | Q28 | Sales needed for target profit | |
| Oct/Nov 2025 · Paper 11 | Q30 | Assumptions of cost-volume-profit analysis | |
| Oct/Nov 2025 · Paper 12 | Q26 | Contribution or break-even from cost data | |
| Oct/Nov 2025 · Paper 12 | Q27 | Definition of margin of safety | |
| Oct/Nov 2025 · Paper 12 | Q28 | Total contribution from cost data | |
| Oct/Nov 2025 · Paper 12 | Q29 | Contribution from absorption format data | |
| Oct/Nov 2025 · Paper 12 | Q30 | Limitations of cost-volume-profit analysis | |
| Oct/Nov 2025 · Paper 13 | Q28 | Total contribution from budget data | |
| Oct/Nov 2025 · Paper 13 | Q29 | Break-even or target profit with changed costs | |
| Oct/Nov 2025 · Paper 13 | Q30 | Assumptions of cost-volume-profit analysis | |
| May/June 2025 · Paper 11 | Q27 | Break-even sales revenue | |
| May/June 2025 · Paper 11 | Q28 | Calculating margin of safety | |
| May/June 2025 · Paper 11 | Q29 | Profit after sales increase | |
| May/June 2025 · Paper 12 | Q28 | Non-linear variable cost on break-even chart | |
| May/June 2025 · Paper 12 | Q29 | Sales needed for target profit | |
| May/June 2025 · Paper 12 | Q30 | Assumptions of cost-volume-profit analysis | |
| May/June 2025 · Paper 13 | Q27 | Break-even sales revenue | |
| May/June 2025 · Paper 13 | Q28 | Calculating margin of safety | |
| May/June 2025 · Paper 13 | Q29 | Profit after sales increase | |
| Feb/March 2025 · Paper 12 | Q28 | Profit effect of selling price change | |
| Feb/March 2025 · Paper 12 | Q29 | Contribution per unit calculation | |
| Feb/March 2025 · Paper 12 | Q30 | Assumptions of cost-volume-profit analysis | |
| Oct/Nov 2024 · Paper 11 | Q28 | Limitation of marginal costing | |
| Oct/Nov 2024 · Paper 11 | Q29 | Break-even after cost-saving machine | |
| Oct/Nov 2024 · Paper 11 | Q30 | Usefulness of cost-volume-profit analysis | |
| Oct/Nov 2024 · Paper 12 | Q28 | Items in contribution to sales ratio | |
| Oct/Nov 2024 · Paper 12 | Q29 | Sales needed after price reduction | |
| Oct/Nov 2024 · Paper 12 | Q30 | Statements on cost-volume-profit analysis | |
| Oct/Nov 2024 · Paper 13 | Q27 | Break-even from budgeted unit data | |
| Oct/Nov 2024 · Paper 13 | Q28 | Correct statement about break-even point | |
| Oct/Nov 2024 · Paper 13 | Q29 | Profit after increased sales volume | |
| Oct/Nov 2024 · Paper 13 | Q30 | Why use cost-volume-profit for price cut | |
| May/June 2024 · Paper 11 | Q24 | Special order cost and pricing | |
| May/June 2024 · Paper 11 | Q27 | Correct statements on marginal costing | |
| May/June 2024 · Paper 11 | Q28 | Marginal costing and break-even calculation | |
| May/June 2024 · Paper 11 | Q29 | Interpreting a break-even chart line | |
| May/June 2024 · Paper 11 | Q30 | Non-assumption in cost-volume-profit analysis | |
| May/June 2024 · Paper 12 | Q27 | Origin of positive margin of safety | |
| May/June 2024 · Paper 12 | Q28 | Best product mix with scarce hours | |
| May/June 2024 · Paper 12 | Q29 | Break-even with alternative price | |
| May/June 2024 · Paper 12 | Q30 | Statement applying to cost-volume-profit analysis | |
| May/June 2024 · Paper 13 | Q28 | Statements on break-even charts | |
| May/June 2024 · Paper 13 | Q29 | Break-even after price increase | |
| May/June 2024 · Paper 13 | Q30 | Limits of cost-volume-profit analysis | |
| Feb/March 2024 · Paper 12 | Q28 | Margin of safety changes | |
| Feb/March 2024 · Paper 12 | Q29 | Break-even sales after fixed cost rise | |
| Feb/March 2024 · Paper 12 | Q30 | Cost-volume-profit analysis statements | |
| Oct/Nov 2023 · Paper 11 | Q29 | Profit after price cut and demand change | |
| Oct/Nov 2023 · Paper 11 | Q30 | How contribution is calculated | |
| Oct/Nov 2023 · Paper 12 | Q28 | Correct statements on marginal costing | |
| Oct/Nov 2023 · Paper 12 | Q30 | Using cost-volume-profit analysis in decisions | |
| Oct/Nov 2023 · Paper 13 | Q28 | Argument for using marginal costing | |
| Oct/Nov 2023 · Paper 13 | Q29 | Break-even reduction by changing price or cost | |
| Oct/Nov 2023 · Paper 13 | Q30 | Non-assumption of cost-volume-profit analysis | |
| May/June 2023 · Paper 11 | Q28 | Correct statements on marginal costing | |
| May/June 2023 · Paper 11 | Q29 | Break-even with semi-variable overhead | |
| May/June 2023 · Paper 11 | Q30 | Purpose of cost-volume-profit analysis | |
| May/June 2023 · Paper 12 | Q27 | Factor aiding break-even accuracy | |
| May/June 2023 · Paper 12 | Q28 | Break-even change after price movement | |
| May/June 2023 · Paper 12 | Q29 | Product ranking with scarce resource | |
| May/June 2023 · Paper 12 | Q30 | Reasons for using cost-volume-profit analysis | |
| May/June 2023 · Paper 13 | Q28 | Break-even sales revenue | |
| May/June 2023 · Paper 13 | Q29 | Cost classification and contribution | |
| May/June 2023 · Paper 13 | Q30 | Items in marginal cost | |
| Feb/March 2023 · Paper 12 | Q29 | Effect of marginal cost increase | |
| Feb/March 2023 · Paper 12 | Q30 | Usefulness of cost-volume-profit analysis | |
| Oct/Nov 2022 · Paper 11 | Q26 | Break-even point formula | |
| Oct/Nov 2022 · Paper 11 | Q27 | Break-even after supplier discount | |
| Oct/Nov 2022 · Paper 11 | Q28 | Effect of fixed cost increase | |
| Oct/Nov 2022 · Paper 11 | Q29 | Product choice with scarce material | |
| Oct/Nov 2022 · Paper 12 | Q26 | Revenue at break-even point | |
| Oct/Nov 2022 · Paper 12 | Q28 | Price needed for higher sales volume | |
| Oct/Nov 2022 · Paper 12 | Q29 | Break-even from per-unit data | |
| Oct/Nov 2022 · Paper 13 | Q27 | Selling price for target profit | |
| Oct/Nov 2022 · Paper 13 | Q28 | Contribution to sales ratio error | |
| Oct/Nov 2022 · Paper 13 | Q29 | Fixed costs from two months data | |
| May/June 2022 · Paper 11 | Q26 | Use of contribution to sales ratio | |
| May/June 2022 · Paper 11 | Q28 | Units for target profit | |
| May/June 2022 · Paper 11 | Q29 | Profit after changes in volume and contribution | |
| May/June 2022 · Paper 12 | Q26 | Break-even point movement conditions | |
| May/June 2022 · Paper 12 | Q27 | Units to achieve target profit | |
| May/June 2022 · Paper 12 | Q28 | Product mix decision from cost data | |
| May/June 2022 · Paper 12 | Q29 | Fixed cost from break-even data | |
| May/June 2022 · Paper 13 | Q26 | When to use contribution to sales ratio | |
| May/June 2022 · Paper 13 | Q27 | Break-even calculation with variable selling expense | |
| May/June 2022 · Paper 13 | Q28 | Units required for target profit | |
| May/June 2022 · Paper 13 | Q29 | Product line decision from cost data | |
| Feb/March 2022 · Paper 12 | Q27 | Contribution to sales ratio calculation | |
| Feb/March 2022 · Paper 12 | Q28 | Limiting factors with scarce resources | |
| Feb/March 2022 · Paper 12 | Q29 | Break-even after production method change |
Paper 2 (AS Level Structured): 24 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| Oct/Nov 2025 · Paper 21 | Q4 (e)–(g) | 17 | Marginal costing with alternative supplier |
| Oct/Nov 2025 · Paper 22 | Q4 (d)–(f) | 20 | Marginal costing options and advice |
| Oct/Nov 2025 · Paper 23 | Q4 (f)–(g) | 8 | Overseas order decision with marginal costing |
| May/June 2025 · Paper 21 | Q4 (g) | 5 | Marginal versus absorption costing advice |
| May/June 2025 · Paper 22 | Q4 | 30 | Marginal costing break-even and product options |
| May/June 2025 · Paper 23 | Q4 (g) | 5 | Marginal versus absorption costing advice |
| Feb/March 2025 · Paper 22 | Q4 (d)–(e) | 16 | Marginal costing with scarce materials |
| Oct/Nov 2024 · Paper 22 | Q4 | 30 | Marginal costing plan, advantages and profit effects |
| Oct/Nov 2024 · Paper 23 | Q4 | 30 | Marginal costing for service departments and options |
| May/June 2024 · Paper 21 | Q4 | 30 | Marginal costing, special orders and scarce materials |
| May/June 2024 · Paper 22 | Q4 (b)–(g) | 26 | Marginal costing break-even and option advice |
| Feb/March 2024 · Paper 22 | Q4 (c)–(e) | 21 | Marginal costing pricing options and advice |
| Oct/Nov 2023 · Paper 21 | Q4 (a)–(d) | 22 | Absorption versus marginal profit and reconciliation |
| Oct/Nov 2023 · Paper 23 | Q4 | 30 | Marginal costing, break-even and product options |
| May/June 2023 · Paper 21 | Q4 (e)–(g) | 16 | Marginal costing new product decision |
| May/June 2023 · Paper 22 | Q4 (e)–(g) | 17 | Marginal costing option comparison |
| May/June 2023 · Paper 23 | Q4 (a)–(e) | 26 | Marginal costing, break-even and option advice |
| Feb/March 2023 · Paper 22 | Q4 | 30 | Marginal costing, break-even and option advice |
| Oct/Nov 2022 · Paper 21 | Q4 (b)–(f) | 22 | Scarce material contribution, purchasing advice, pricing |
| Oct/Nov 2022 · Paper 22 | Q4 | 30 | Marginal costing, target profit and proposed changes |
| May/June 2022 · Paper 21 | Q4 | 30 | Break-even analysis and production planning |
| May/June 2022 · Paper 22 | Q4 (g)–(h) | 14 | Marginal costing option comparison and advice |
| May/June 2022 · Paper 23 | Q4 | 30 | Marginal costing break-even and option advice |
| Feb/March 2022 · Paper 22 | Q4 (d)–(e) | 15 | Marginal costing option comparison and advice |
Chapter 15: Partnerships: Goodwill, Changes and Dissolution
20 past-paper questions
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Paper 1 (Multiple Choice): 12 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| Oct/Nov 2024 · Paper 11 | Q17 | Partner current account with revaluation share | |
| Oct/Nov 2022 · Paper 11 | Q15 | Retirement with revaluation and unrecorded goodwill | |
| Oct/Nov 2022 · Paper 12 | Q15 | Retiring partner settlement with goodwill | |
| Oct/Nov 2022 · Paper 13 | Q14 | Dissolution account debit items | |
| Oct/Nov 2022 · Paper 13 | Q15 | Admission of partner with revaluation | |
| Oct/Nov 2022 · Paper 13 | Q17 | Retirement with goodwill and balances | |
| May/June 2022 · Paper 11 | Q14 | Admission of partner with revaluation | |
| May/June 2022 · Paper 11 | Q15 | Retiring partner settlement | |
| May/June 2022 · Paper 12 | Q15 | Admission of partner and asset reduction | |
| May/June 2022 · Paper 13 | Q14 | Reasons for partnership asset revaluation | |
| May/June 2022 · Paper 13 | Q15 | Partnership capital after changes in assets | |
| Feb/March 2022 · Paper 12 | Q15 | Admission of partner with revaluation |
Paper 2 (AS Level Structured): 3 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| Oct/Nov 2022 · Paper 23 | Q2 (a)–(b) | 11 | Partner admission capital accounts and financial position |
| May/June 2022 · Paper 21 | Q3 | 15 | Admission of partner: appropriation and income comparison |
| Feb/March 2022 · Paper 22 | Q3 | 15 | Partner retirement capital accounts and goodwill |
Paper 3 (A Level Structured): 5 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| Oct/Nov 2025 · Paper 33 | Q2 | 25 | Admission of partner and profit sharing evaluation |
| May/June 2025 · Paper 32 | Q3 | 25 | Goodwill and admission of partner |
| Oct/Nov 2024 · Paper 31 | Q1 (a)–(b) | 21 | Profit division across periods with partner changes |
| Oct/Nov 2024 · Paper 32 | Q2 | 25 | Goodwill and profit division in partnership changes |
| Oct/Nov 2024 · Paper 33 | Q1 (a)–(d) | 14 | Goodwill, realisation and partnership agreement change |
Chapter 16: Clubs and Societies
13 past-paper questions
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Paper 3 (A Level Structured): 13 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| Oct/Nov 2025 · Paper 31 | Q2 | 25 | Club accounts and new activity advice |
| May/June 2025 · Paper 31 | Q1 | 25 | Club accounts, life membership and offer advice |
| May/June 2025 · Paper 33 | Q1 | 25 | Club accounts, life membership and offer advice |
| Oct/Nov 2024 · Paper 33 | Q2 | 25 | Society accounts and inventory disclosure advice |
| May/June 2024 · Paper 32 | Q1 | 25 | Club accounts and security options |
| Oct/Nov 2023 · Paper 32 | Q2 | 25 | Club accounts and tournament fee advice |
| Oct/Nov 2023 · Paper 33 | Q2 | 25 | Club accounts and audit advice |
| May/June 2023 · Paper 32 | Q1 | 25 | Club accounts and premises financing advice |
| Oct/Nov 2022 · Paper 31 | Q4 | 25 | Club subscriptions, life membership and junior section advice |
| Oct/Nov 2022 · Paper 33 | Q1 | 25 | Club accounts, overdue subscriptions, life membership |
| May/June 2022 · Paper 31 | Q1 | 25 | Club accounts, life membership and café closure |
| May/June 2022 · Paper 32 | Q1 | 25 | Club objectives and revised income and expenditure |
| May/June 2022 · Paper 33 | Q1 | 25 | Club accounts, life membership and café closure |
Chapter 17: Manufacturing Accounts
14 past-paper questions
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Paper 3 (A Level Structured): 14 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| Oct/Nov 2025 · Paper 33 | Q1 | 25 | Factory profit, unrealised profit and order advice |
| May/June 2025 · Paper 32 | Q1 | 25 | Manufacturing account, unrealised profit and incorporation advice |
| Oct/Nov 2024 · Paper 31 | Q3 | 25 | Factory profit corrections and dividend adequacy |
| Oct/Nov 2024 · Paper 32 | Q1 | 25 | Manufacturing account, factory profit rate and advice |
| May/June 2024 · Paper 31 | Q1 | 25 | Manufacturing account and research expenditure advice |
| May/June 2024 · Paper 33 | Q1 | 25 | Manufacturing account and research expenditure advice |
| Feb/March 2024 · Paper 32 | Q3 | 25 | Manufacturing account with factory profit and import analysis |
| Oct/Nov 2023 · Paper 32 | Q1 | 25 | Factory profit, corrected profit statement and advice |
| May/June 2023 · Paper 31 | Q3 (a)–(c) | 22 | Manufacturing account and unrealised profit provision |
| May/June 2023 · Paper 33 | Q3 (a)–(c) | 22 | Manufacturing account and unrealised profit provision |
| Feb/March 2023 · Paper 32 | Q1 | 25 | Manufacturing account, factory profit and order advice |
| Oct/Nov 2022 · Paper 31 | Q1 | 25 | Manufacturing account, income statement and tours decision |
| Oct/Nov 2022 · Paper 32 | Q4 | 25 | Provision for unrealised profit and factory profit |
| Feb/March 2022 · Paper 32 | Q1 | 25 | Manufacturing account and revised income statement |
Chapter 18: Limited Companies: Share Issues, Reserves and Statements of Cash Flows
17 past-paper questions
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Paper 1 (Multiple Choice): 2 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| Oct/Nov 2022 · Paper 11 | Q18 | Cash effect of working capital and loan items | |
| May/June 2022 · Paper 13 | Q18 | Net bank movement from company transactions |
Paper 3 (A Level Structured): 15 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| Oct/Nov 2025 · Paper 31 | Q3 (a)–(d) | 21 | Statement of cash flows and financing effects |
| Oct/Nov 2025 · Paper 32 | Q3 (c) | 22 | Statement of cash flows with amortisation |
| May/June 2025 · Paper 31 | Q2 (a) | 5 | Statement of changes in equity |
| May/June 2025 · Paper 31 | Q3 | 25 | Statement of cash flows and plan advice |
| May/June 2025 · Paper 33 | Q2 (a) | 5 | Statement of changes in equity |
| May/June 2025 · Paper 33 | Q3 | 25 | Statement of cash flows and plan advice |
| Feb/March 2025 · Paper 32 | Q1 | 25 | General reserve, company profit statements, takeover advice |
| Oct/Nov 2024 · Paper 33 | Q3 (a)–(b) | 19 | Revised profit and statement of cash flows |
| Feb/March 2024 · Paper 32 | Q2 | 25 | Statement of cash flows and cash analysis |
| Oct/Nov 2023 · Paper 31 | Q3 | 25 | Statement of cash flows and capital employed views |
| Oct/Nov 2023 · Paper 32 | Q3 (a) | 15 | Corrected statement of cash flows |
| May/June 2023 · Paper 32 | Q2 (b)–(c) | 21 | Profit calculation and statement of cash flows |
| Oct/Nov 2022 · Paper 33 | Q4 | 25 | Statement of cash flows |
| May/June 2022 · Paper 32 | Q2 | 25 | Company profit statement, accounting standards, equity changes |
| Feb/March 2022 · Paper 32 | Q3 | 25 | Statement of cash flows and financing advice |
Chapter 19: International Accounting Standards, Ethics and Auditing
28 past-paper questions
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Paper 3 (A Level Structured): 28 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| Oct/Nov 2025 · Paper 31 | Q1 | 25 | Development costs, impairment and profit statement under standards |
| Oct/Nov 2025 · Paper 31 | Q3 (e)–(f) | 4 | Professional competence and director responsibilities |
| Oct/Nov 2025 · Paper 32 | Q2 (f)–(g) | 8 | External auditors and internal versus external audit |
| Oct/Nov 2025 · Paper 32 | Q3 (a)–(b) | 3 | Intangible assets and development cost treatment |
| May/June 2025 · Paper 32 | Q2 | 25 | Provisions, impairment and profit adjustments under standards |
| Oct/Nov 2024 · Paper 33 | Q3 (c)–(e) | 6 | Adjusting events and impairment recoverable amount |
| May/June 2024 · Paper 31 | Q2 (a) | 4 | Stewardship role of directors |
| May/June 2024 · Paper 31 | Q3 | 25 | Non-current asset schedule and option advice |
| May/June 2024 · Paper 32 | Q2 | 25 | Correcting errors under accounting standards |
| May/June 2024 · Paper 33 | Q2 (a) | 4 | Stewardship role of directors |
| May/June 2024 · Paper 33 | Q3 | 25 | Non-current asset schedule and option advice |
| Oct/Nov 2023 · Paper 31 | Q1 (a) | 7 | Profit adjustments for post-year matters |
| Oct/Nov 2023 · Paper 31 | Q1 (e) | 3 | Reasons for preparing a profit statement |
| Oct/Nov 2023 · Paper 31 | Q2 (a) | 5 | Need for audit before business inspection |
| Oct/Nov 2023 · Paper 33 | Q1 | 25 | Non-current asset schedule and director auditor implications |
| May/June 2023 · Paper 31 | Q3 (d) | 3 | Auditor opinion and true and fair view |
| May/June 2023 · Paper 32 | Q2 (a) | 4 | Prior period adjustment under accounting standard |
| May/June 2023 · Paper 33 | Q3 (d) | 3 | Auditor opinion and true and fair view |
| Feb/March 2023 · Paper 32 | Q3 | 25 | Accounting standards treatment, adjusted statements, auditor duties |
| Oct/Nov 2022 · Paper 31 | Q2 | 25 | Corrected financial position and post-year events |
| Oct/Nov 2022 · Paper 32 | Q1 (e)–(f) | 4 | Auditor requirement and audit report content |
| Oct/Nov 2022 · Paper 32 | Q2 (d) | 2 | Stewardship and business purchase |
| Oct/Nov 2022 · Paper 32 | Q3 | 25 | Draft profit adjustments and treatment of post-year items |
| Oct/Nov 2022 · Paper 33 | Q2 (a) | 2 | Recognition of intangible assets |
| Oct/Nov 2022 · Paper 33 | Q2 (e)–(f) | 4 | Directors report and environmental disclosure |
| May/June 2022 · Paper 31 | Q2 | 25 | Revised statement of financial position and post-year events |
| May/June 2022 · Paper 33 | Q2 | 25 | Revised statement of financial position and post-year events |
| Feb/March 2022 · Paper 32 | Q2 | 25 | Impairment of assets and non-current asset note |
Chapter 20: Business Acquisition, Merger and Computerised Accounting Systems
17 past-paper questions
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Paper 1 (Multiple Choice): 3 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| Feb/March 2025 · Paper 12 | Q3 | Reasons for computerised accounting system | |
| Oct/Nov 2024 · Paper 12 | Q2 | Purpose of password in computerised system | |
| Oct/Nov 2023 · Paper 13 | Q2 | Data security in computerised accounting |
Paper 2 (AS Level Structured): 2 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| May/June 2025 · Paper 22 | Q3 (e) | 3 | Security of data in computerised accounting |
| Oct/Nov 2023 · Paper 23 | Q3 (b)–(c) | 6 | Computerised system drawbacks and data security |
Paper 3 (A Level Structured): 12 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| Oct/Nov 2025 · Paper 32 | Q1 | 25 | Partnership acquisition by company and options |
| Feb/March 2025 · Paper 32 | Q2 | 25 | Acquisition of partnership by company |
| Oct/Nov 2024 · Paper 33 | Q1 (e)–(f) | 11 | Acquisition by company and shareholder advice |
| May/June 2024 · Paper 32 | Q3 | 25 | Merger of businesses into a partnership |
| Feb/March 2024 · Paper 32 | Q1 | 25 | Partnership acquisition by company and financing advice |
| Oct/Nov 2023 · Paper 31 | Q2 (b)–(c) | 20 | Realisation and acquisition by company |
| May/June 2023 · Paper 31 | Q1 | 25 | Partnership acquisition by company and expansion advice |
| May/June 2023 · Paper 32 | Q3 | 25 | Realisation, acquisition by company and new venture advice |
| May/June 2023 · Paper 33 | Q1 | 25 | Partnership acquisition by company and expansion advice |
| Oct/Nov 2022 · Paper 32 | Q2 (a)–(c) | 23 | Sale of business to company and settlement accounts |
| Oct/Nov 2022 · Paper 33 | Q3 | 25 | Merger of businesses into a partnership |
| May/June 2022 · Paper 32 | Q4 | 25 | Realisation, partner capital and company acquisition |
Chapter 21: Analysis and Interpretation of Financial Statements
20 past-paper questions
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Paper 3 (A Level Structured): 20 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| Oct/Nov 2025 · Paper 32 | Q2 (a)–(e) | 17 | Investor ratios and ratio analysis advice |
| Oct/Nov 2025 · Paper 33 | Q3 | 25 | Dividend cover, gearing and investment options |
| May/June 2025 · Paper 31 | Q2 (b)–(e) | 20 | Investor ratios, gearing and dividend cover |
| May/June 2025 · Paper 33 | Q2 (b)–(e) | 20 | Investor ratios, gearing and dividend cover |
| Feb/March 2025 · Paper 32 | Q3 | 25 | Ratio analysis and working capital cycle |
| Oct/Nov 2024 · Paper 31 | Q2 (c)–(f) | 12 | Impairment ratio effects and working asset ratio |
| Oct/Nov 2024 · Paper 32 | Q3 | 25 | Investor ratios across two years |
| May/June 2024 · Paper 31 | Q2 (b)–(d) | 21 | Working capital cycle and investor ratios |
| May/June 2024 · Paper 33 | Q2 (b)–(d) | 21 | Working capital cycle and investor ratios |
| Oct/Nov 2023 · Paper 31 | Q1 (b)–(d) | 15 | Price earnings and gearing analysis |
| Oct/Nov 2023 · Paper 32 | Q3 (b) | 7 | Reasons for changing investor ratios |
| Oct/Nov 2023 · Paper 33 | Q3 | 25 | Working capital cycle and working asset ratios |
| May/June 2023 · Paper 31 | Q2 | 25 | Ratio analysis and working capital cycle |
| May/June 2023 · Paper 33 | Q2 | 25 | Ratio analysis and working capital cycle |
| Feb/March 2023 · Paper 32 | Q2 | 25 | Investor ratios and dividend decision advice |
| Oct/Nov 2022 · Paper 31 | Q3 | 25 | Working capital cycle and investor ratios |
| Oct/Nov 2022 · Paper 33 | Q2 (b)–(d) | 19 | Earnings per share, price earnings and investment advice |
| May/June 2022 · Paper 31 | Q3 | 25 | Investor ratios and gearing decision |
| May/June 2022 · Paper 32 | Q3 | 25 | Investor ratios and project financing choice |
| May/June 2022 · Paper 33 | Q3 | 25 | Investor ratios and gearing decision |
Chapter 22: Activity Based Costing
4 past-paper questions
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Paper 3 (A Level Structured): 4 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| Oct/Nov 2022 · Paper 32 | Q6 | 25 | Activity based costing selling prices and advice |
| Oct/Nov 2022 · Paper 33 | Q6 | 25 | Cost drivers, apportionment bases and pricing advice |
| May/June 2022 · Paper 31 | Q5 (b)–(d) | 17 | Activity based costing and adoption advice |
| May/June 2022 · Paper 33 | Q5 (b)–(d) | 17 | Activity based costing and adoption advice |
Chapter 23: Standard Costing and Variance Analysis
5 past-paper questions
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Paper 3 (A Level Structured): 5 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| Oct/Nov 2022 · Paper 31 | Q6 | 25 | Standard cost variance reconciliation |
| Oct/Nov 2022 · Paper 33 | Q5 | 25 | Variance analysis and standard costing advice |
| May/June 2022 · Paper 31 | Q6 | 25 | Budget variances and their causes |
| May/June 2022 · Paper 33 | Q6 | 25 | Budget variances and their causes |
| Feb/March 2022 · Paper 32 | Q5 (b)–(e) | 20 | Variance calculation, causes and strategy advice |
Chapter 24: Budgeting and Budgetary Control
12 past-paper questions
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Paper 1 (Multiple Choice): 7 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| Oct/Nov 2022 · Paper 11 | Q30 | Statements on budgetary control | |
| Oct/Nov 2022 · Paper 12 | Q30 | Nature of budgetary control system | |
| Oct/Nov 2022 · Paper 13 | Q30 | Correct statements about budgeting | |
| May/June 2022 · Paper 11 | Q30 | Statement not applying to budgeting | |
| May/June 2022 · Paper 12 | Q30 | Reasons for preparing budgets | |
| May/June 2022 · Paper 13 | Q30 | Reasons for preparing budgets | |
| Feb/March 2022 · Paper 12 | Q30 | Limitations of budgetary control |
Paper 2 (AS Level Structured): 2 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| Oct/Nov 2022 · Paper 21 | Q4 (g)–(h) | 5 | Benefits and limitations of budgets |
| Feb/March 2022 · Paper 22 | Q4 (f) | 4 | Benefits and limitations of budgetary control |
Paper 3 (A Level Structured): 3 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| Oct/Nov 2022 · Paper 32 | Q5 | 25 | Labour budget, cash budget and pricing suggestion |
| May/June 2022 · Paper 32 | Q5 | 25 | Cash budget and credit policy effects |
| Feb/March 2022 · Paper 32 | Q5 (a) | 5 | Flexed budget preparation |
Chapter 25: Investment Appraisal
3 past-paper questions
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Paper 3 (A Level Structured): 3 questions
| Paper | Question | Marks | Topic |
|---|---|---|---|
| Oct/Nov 2022 · Paper 31 | Q5 | 25 | Investment appraisal with reduced servicing |
| May/June 2022 · Paper 32 | Q6 | 25 | Investment appraisal with sensitivity analysis |
| Feb/March 2022 · Paper 32 | Q6 | 25 | Investment appraisal methods and decision |
Revise the chapter before you practise. Our AS & A Level Accounting 9706 notes cover every syllabus statement with worked examples, common mistakes from examiner reports, 20 MCQs per chapter and original exam-style questions with full mark schemes.
Index updated 2026-11-02. Spotted a question in the wrong chapter? Tell us on WhatsApp and we will fix it.