CAIE · a-level
9706 Accounting
Syllabus-aligned lessons for Cambridge 9706. Open a topic for the full lesson, or jump straight to flashcards, FAQ, quiz and practice — then mark a real past-paper question.
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Topics
- 1.1.1Types of business entity
- 1.2.1The accounting system
- 1.3.1Capital and revenue income and expenditure
- 1.3.2Changing asset values
- 1.4.1Reconciliation and verification
- 1.4.2Trial balance
- 1.4.3Bank reconciliation statements
- 1.4.4Control accounts
- 1.5.1Adjustments to draft financial statements
- 1.5.2Sole traders
- 1.5.3Partnerships
- 1.5.4Limited companies
- 1.6.1Users of accounting information
- 1.6.2Calculation and evaluation of ratios
- 2.1.1Materials and labour
- 2.2.1Costing applications
- 2.2.2Absorption costing
- 2.2.3Marginal costing
- 2.2.4Cost-volume-profit analysis
- 3.1.1The purpose of financial statements for different businesses
- 3.1.2Partnerships: changes and dissolution
- 3.1.3Clubs and Societies
- 3.1.4Manufacturing Businesses
- 3.1.5Limited companies: financial statements
- 3.2.1International accounting standards (IAS)
- 3.2.2Ethical Considerations
- 3.2.3Auditing and stewardship of limited companies
- 3.3.1Business acquisition and merger
- 3.4.1Computerised accounting systems
- 3.5.1Analysis and communication of accounting information
- 4.1.1Activity-based costing
- 4.2.1Standard costing and variance analysis
- 4.3.1Budgeting and budgetary control
- 4.4.1Investment Appraisal