Overview
In Cambridge A-Level Accounting (9706), command words are your direct instructions from the examiner. They tell you exactly what you need to do, how deep your answer should be, and what skills you need to demonstrate, from a simple calculation to a detailed evaluation of a company's strategic options. Understanding the precise meaning of each term is the first step towards structuring a top-band answer and is a core skill explained in our general guide to [Cambridge command words](/blog/cambridge-command-words-explained).
Low-Tariff Words: Define, State, Calculate
For Cambridge syllabus 9706, these are the most straightforward commands, asking for knowledge and precision. Define requires a formal, textbook-style definition of a term, such as 'accruals concept'. State or List asks for specific pieces of information with no explanation needed. For these, be concise; writing a long paragraph will not earn you more marks and will waste valuable exam time. Calculate is a clear instruction to perform a numerical task. Crucially, you must always show your workings clearly, as marks are often awarded for the correct method even if your final answer has an error. Without workings, you risk losing all marks for that question.
Mid-Tariff Words: Describe and Explain
For Cambridge syllabus 9706, these words require you to move beyond simple recall and show understanding. Describe asks you to set out the characteristics of something or give a step-by-step account of a process. For instance, you might be asked to describe the process for recording the disposal of a non-current asset. Explain takes this a step further by asking for the 'why'. You need to give reasons and link cause and effect. For example, explaining *why* a company might choose the reducing balance method of depreciation involves discussing how it better reflects the asset's usage or loss of value, not just stating what it is.
High-Tariff Analysis: Breaking It Down
For Cambridge syllabus 9706, when a question asks you to Analyse, you must break down a topic or set of data into its constituent parts and examine how they relate to one another. In a 9706 context, this often involves interpreting financial statements or a set of calculated ratios. It’s not enough to simply calculate a gross profit margin of 25%; you need to analyse what this figure means in the context of the business. This might involve comparing it to previous years' performance, industry averages, or a key competitor to draw out meaningful insights about the company's profitability and efficiency.
The Evaluative Words: Discuss, Evaluate, Assess
For Cambridge syllabus 9706, these are the highest-tariff command words, and they are the key to unlocking the top marks in longer, structured questions. Discuss, Evaluate, and Assess all require a balanced review of a topic. This means you must present both sides of an argument, considering advantages and disadvantages, or arguments for and against a particular decision. For example, when evaluating a potential investment project, you must consider both the financial benefits (like NPV or IRR) and the non-financial drawbacks (like environmental impact or staff morale). The single most important element for these questions is providing a well-supported judgement or conclusion. After weighing up all the evidence you have presented, you must make a final decision and justify it based on the specific context of the business in the question.
Justify and Recommend: Making a Supported Choice
For Cambridge syllabus 9706, slightly different from pure evaluation, Recommend and Justify are focused on decision-making. Recommend requires you to propose a specific course of action from a set of options, based on your analysis. For example, you might have to recommend which of two new machines a company should purchase. Justify requires you to provide clear, evidence-based reasoning to support your recommendation or a given position. Your entire answer should be a structured argument that proves why your chosen path is the most suitable one for the business, often by directly refuting the alternatives and explaining why they are less viable.
Frequently asked questions
This section covers Frequently asked questions — ranked by what Cambridge examiners return to most often in past papers.
What is the main difference between 'Explain' and 'Analyse'?
'Explain' focuses on the 'why', asking for reasons and causal links (e.g., explain why depreciation is charged). 'Analyse' is about breaking down information, such as financial ratios, to examine its components and their relationships to understand the bigger picture of a company's performance or position.
How do I write a good judgement for an 'Evaluate' question?
A strong judgement goes beyond a simple summary. It directly answers the question by making a clear decision, weighing up the arguments you've made, and stating which factors are most important for that specific business. It must be a logical conclusion that flows from your analysis, not a new point.
Do I always need to show my workings for 'Calculate' questions?
Yes, absolutely. The 9706 marking criteria often allocate specific marks for correct workings. This means you can still score points for using the right method even if you make a small arithmetic error in the final answer. Not showing workings is a very easy way to lose marks unnecessarily.