Cambridge International AS & A Level Accounting (9706)
Combine financial accounting with cost and management accounting, developing interpretation and decision-making skills.
2026–2028 examinations
Course structure and assessment routes
- AS: Papers 1 and 2, topics 1.1–2.2. A Level: all four papers and topics 1.1–4.4, together or through an eligible staged route.
Main syllabus content
- Financial accounting systems and statements
- Analysis and communication of accounting information
- Costs and traditional costing
- Regulation, ethics, acquisitions and computerised accounting
- Activity-based and standard costing, budgeting and investment appraisal
Use Syllabus for the topic checklist. Where the qualification offers options, follow your chosen route rather than treating every option as compulsory.
9706 assessment structure
Use the route above to identify which components you take. Marks below are raw marks; the stated weightings determine their contribution to the award.
Paper 1
Multiple Choice
- Duration
- 1 hour
- Marks
- 30
- Weighting
- 28% AS / 14% A Level
Paper 2
Fundamentals of Accounting
- Duration
- 1 hour 45 minutes
- Marks
- 90
- Weighting
- 72% AS / 36% A Level
Paper 3
Financial Accounting
- Duration
- 1 hour 30 minutes
- Marks
- 75
- Weighting
- 30% A Level
Paper 4
Cost and Management Accounting
- Duration
- 1 hour
- Marks
- 50
- Weighting
- 20% A Level
Key assessment information
- All papers are externally assessed. AS grades a–e; A Level A*–E. Carry-forward is subject to Cambridge’s rules and time limits.
Official sources and verification
Checked 2026-09-04 against the official 9706 syllabus/specification (PDF). 2026–2028 examinations.
Source PDF pages: 9, 10. PDF page positions may differ from printed page numbers.
IGCSEfy is an independent study aid. Check the full official document and your exam-paper instructions, especially exam-year options, equipment and centre arrangements. Older archive papers may follow an earlier syllabus.