The Course (Cambridge (CIE) A Level Accounting): Revision Note

Cambridge (CIE) International A Level Accounting 9706

The sections of the course

• The specification has four sections

  • 1 Financial accounting (AS Level)

  • 2 Cost and management accounting (AS Level)

  • 3 Financial accounting (A Level)

  • 4 Cost and management accounting (A Level)

The structure of the exams

• There are four papers

Paper 1

• Paper 1 assesses sections 1 and 2

  • 22 questions are based on financial accounting

  • 8 questions are based on cost and management accounting

• Each question has four options to choose from

Paper 2

• Paper 2 assesses sections 1 and 2

• Questions 1 to 3 are based on financial accounting

  • Question 1 is worth 30 marks

  • Questions 2 and 3 are each worth 15 marks

• Question 4 is based on cost and management accounting

  • It is worth 30 marks

• The questions are structured and contain a mix of question styles

Paper 3

• Paper 3 assesses section 3

  • Sections 1 and 2 are assumed knowledge

• Each question is worth 25 marks

• You get a separate insert containing the source materials for each question

  • Additional information is also given in the question paper

Paper 4

• Paper 4 assesses section 4

  • Sections 1 and 2 are assumed knowledge

• Each question is worth 25 marks

• You get a separate insert containing the source materials for each question

  • Additional information is also given in the question paper

Calculation of total marks

• Your raw mark for Paper 1 is multiplied by 1.16667 to get your weighted mark

  • The maximum weighted mark is 35

• The other three papers are not weighted

• To get your total mark out of 250, add:

  • your weighted mark for Paper 1

  • your marks for Paper 2, Paper 3 and Paper 4

• Your total mark is then compared with the grade boundaries to calculate your grade