A LevelAccountingCambridge (CIE)Revision NotesFinancial AccountingFinancial Accounting (A Level) OverviewSection 3 Topics

Section 3 Topics (Cambridge (CIE) A Level Accounting): Revision Note

Exam code: 9706

Written by: Dan Finlay

Reviewed by: Lucy Kirkham

Updated on 9 April 2026

Financial accounting (A Level) topics

The table below shows the topics from the syllabus (opens in a new tab)
You can find which revision notes explain each topic

Specification reference	Relevant revision notes
3.1 Preparation of financial statements
3.1.1 Financial statements	Sole Trader Statement of Profit or Loss Statement of Financial Position Partnership Statement of Profit or Loss Appropriation Account Statement of Financial Position Limited Company Statement of Profit or Loss Statement of Changes in Equity Statement of Financial Position
3.1.2 Partnerships	Goodwill Revaluation Account Realisation Account Change in Partners' Profit-Sharing Ratio Introduction of a New Partner Retirement of an Existing Partner Dissolution of a Partnership Financial Statements with Changes in the Year
3.1.3 Clubs and societies	Clubs & Societies Life Memberships & Donations Statement of Profit or Loss for Trading Activities Subscriptions Account Receipts & Payments Account Income & Expenditure Account Statement of Financial Position
3.1.4 Manufacturing businesses	Manufacturing Businesses Factory Profit & Unrealised Profit Manufacturing Account Statement of Profit or Loss Statement of Financial Position
3.1.5 Limited companies	Statement of Cash Flows Schedule of Non-current Assets
3.2 Regulatory and ethical considerations
3.2.1 International Accounting Standards	International Accounting Standards
3.2.2 Ethical considerations	Ethical Framework
3.2.3 Auditing and stewardship of limited companies	Stewardship and Auditing of Limited Companies
3.3 Business acquisition and merger
3.3.1 Business acquisition and merger	Introduction to Acquisitions & Mergers Acquisition by a Limited Company Merger to Form a Partnership Financial Statements after an Acquisition or a Merger
3.4 Computerised accounting systems
3.4.1 Computerised accounting systems	Transferring Accounts to a Computerised Accounting System
3.5 Analysis and communication of accounting information
3.5.1 Analysis and communication of accounting information	Investment Ratios (Stock Exchange Ratios) Solvency Ratios Other Ratios Analysis of Ratios

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Section 3 Topics (Cambridge (CIE) A Level Accounting): Revision Note

Financial accounting (A Level) topics

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Author: Dan Finlay

Reviewer: Lucy Kirkham