Candidate Surname
Other names
Centre Number
Candidate Number
Tuesday 23 September 2025
Afternoon (Time: 1 hour 45 minutes)
Total marks
/ 100
Instructions
Try to complete this mock exam paper in one sitting, under exam conditions. Use all the time available and check your answers to each question at the end before submitting.
Remember this is PRACTICE. Mistakes are fine and will help you improve in time for the real exam - just do your best.
Answer all questions.
You may use a calculator.
International accounting terms and formats should be used as appropriate.
You should show your workings.
DON'T FORGET! Submit your paper at the end to receive marks and review your answers - using AI, mark schemes or solutions. If you submit the paper without completing it in full, you will get 0 marks for the questions you did not answer.
NOTE: You might want to use some scrap paper to plan your answers to longer questions, so get that prepared now.