AS Level Accounting Questions and Answers (Cambridge 9706)

Ten topic packs covering the whole AS Level part of the Cambridge International AS & A Level Accounting (9706) syllabus for 2026–2028. Each pack has four exam-style questions worth 30, 15, 15 and 30 marks, the same mix as Paper 2, and a full mark-scheme answer straight after every question.

The answers show where every mark goes, including own-figure marks, so students can mark their own work and see exactly where they lost marks. Each pack opens with a one-page revision summary of the topic, and every answer ends with examiner tips on the mistakes students make most often.

Topics included

• Business Entities and the Accounting System
• Accounting for Non-current Assets
• Trial Balance, Errors and Suspense Accounts
• Bank Reconciliation and Control Accounts
• Sole Traders and Incomplete Records
• Partnerships
• Limited Companies
• Users of Accounts and Ratio Analysis
• Materials, Labour and Costing Applications
• Absorption Costing, Marginal Costing and CVP Analysis

You get 10 separate PDF packs, one for each topic: 40 questions and 900 marks in total. Allow about 35 minutes for a 30-mark question and 18 minutes for a 15-mark one, the same time per mark as the real Paper 2.

Good for students revising for AS Paper 2, and for teachers who want fresh class tests and homework that students can't simply look up in a past-paper bank. Every answer has been checked by working the question through from scratch, and the questions were compared against recent Cambridge papers so they don't repeat them.

Written by D. Hoss, www.igcseaccounts.com.

Please note: these are original practice questions written in the style of Cambridge International AS & A Level Accounting (9706). They are not Cambridge past paper questions or mark schemes, and they are not produced, endorsed or approved by Cambridge University Press & Assessment. All businesses and people in the questions are fictional.

© 2026 www.igcseaccounts.com. Written by D. Hoss. No reproduction without express permission of the author.