CAIE · AS & A Level
Accounting
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Accounting chapters
34 topics · free- 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
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Frequently asked questions
- When are Cambridge 9706 results 2026?
- AS & A Level grades for the June 2026 series release 11 August 2026 (05:00 GMT). Component grade threshold tables typically follow around 13 August. IGCSE/O Level grades release 18 August. Subject checklist: /results-2026/caie/9706.
- How do I check if my 9706 grade will hold?
- Paste your Accounting (9706) raw mark and recent or official thresholds into Will my grade hold? — you will see the predicted grade and marks to the next boundary. Always confirm against your official statement.
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- Yes — upload photos of your A-Level Accounting answers. We score against Cambridge mark schemes for syllabus 9706, including method marks and essay bands where applicable.
- Do I need the official 9706 mark scheme PDF?
- MarkScheme uses mark-scheme logic for 9706. For your own study, always download the official paper and mark scheme for the same exam series from Cambridge or your school.
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- No — it is a faster second pass when you revise alone. Use strict self-marking first, then MarkScheme to catch what you missed.