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Cambridge A Level Accounting

Accounting for Cambridge A Level (syllabus 9706) — what the qualification covers, and the study material Marlbridge publishes for it.

Syllabus
9706
Board
Cambridge
Qualification
A Level

At a glance

Qualification
Cambridge A Level Accounting
Spec code
9706
Does Marlbridge teach it?
Yes
Are resources available?
Yes — 7 published
Is enrolment open?
Enquire to join — no online enrolment yet
Where was this verified?
2026-08-25, official Cambridge specification

Compiled and maintained by the Marlbridge Academic Team, checked against the official Cambridge specification on 2026-08-25.

Spotted something wrong on this page? Report an error — see the corrections policy.

The qualification

Cambridge International AS & A Level Accounting (9706)

The Cambridge International AS and A Level Accounting syllabus enables learners to apply their accounting knowledge and understanding in order to analyse and present information, give reasoned explanations, and make judgements and recommendations. — Cambridge, official syllabus page

Current syllabus is Version 2, published December 2025, confirmed directly from the official syllabus PDF as valid for exams in 2026, 2027 and 2028 (June, November and March-in-India series); only change from Version 1 (September 2023) was an updated weblink reference. Cambridge International AS Level candidates study topics 1.1-2.2; A Level candidates study all topics 1.1-4.4, with AS content assumed knowledge for A Level papers. Four components: Paper 1 Multiple Choice, Paper 2 Fundamentals of Accounting (AS Level), Paper 3 Financial Accounting, Paper 4 Cost and Management Accounting (A Level).

Specifications change between examination series. Always confirm the current syllabus and assessment structure on the Cambridge syllabus page for your examination year.

Assessment structure

Staged qualification

Assessment components for Cambridge Accounting 9706
Component Duration Marks Weighting Type
Paper 1: Multiple Choice 1h 30 14% Multiple choice
Paper 2: Fundamentals of Accounting 1h 45m 90 36% Written exam
Paper 3: Financial Accounting 1h 30m 75 30% Written exam
Paper 4: Cost and Management Accounting 1h 50 20% Written exam

Source: official Cambridge specification, verified 2026-08-27. Directly confirmed against the official PDF's "Assessment overview" table (Syllabus overview, p.10): Paper 1 Multiple Choice (1h/30 marks, 28% of AS / 14% of A Level) and Paper 2 Fundamentals of Accounting (1h45/90 marks, 72% of AS / 36% of A Level) form the AS Level; Paper 3 Financial Accounting (1h30/75 marks, 30% of A Level only) and Paper 4 Cost and Management Accounting (1h/50 marks, 20% of A Level only) complete the full A Level. Weighting figures recorded here are the "% of A Level" figures (14+36+30+20=100); the AS-only route uses the separate 28%/72% figures instead, not modeled as a distinct record. All four papers externally assessed.

Assessment FAQs

How is Cambridge Accounting (9706) assessed?

Cambridge Accounting (9706) is assessed through: Paper 1 (Multiple Choice) — 1h, 30 marks, 14% of the qualification; Paper 2 (Fundamentals of Accounting) — 1h 45m, 90 marks, 36% of the qualification; Paper 3 (Financial Accounting) — 1h 30m, 75 marks, 30% of the qualification; Paper 4 (Cost and Management Accounting) — 1h, 50 marks, 20% of the qualification. It is a staged qualification. Source: official Cambridge specification, verified 2026-08-27.

The subject

Accounting teaching and study resources, organised by level and topic.

All Accounting at Marlbridge

Syllabus topics

The 4 topics below are the official subject content of Cambridge International AS & A Level Accounting (9706), for the 2026-2028 examination series, reproduced from the Cambridge syllabus document.

A topic listed here is part of the syllabus. It does not mean Marlbridge has published material for it — topics with resources are marked. Marlbridge currently has resources for 1 of 4 topics.

AS Level

Topics 1–22. Studied in the first year, and assessed on the AS papers.

  1. AS 1 Financial accounting

    7 Marlbridge resources

    Types of business entity · The accounting system · Accounting for non-current assets · Reconciliation and verification · Preparation of financial statements · Analysis and communication of accounting information

  2. AS 2 Cost and management accounting

    Syllabus topic · no resource yet

    Costs and cost behaviour · Traditional costing methods

A Level

Topics 23–37. Studied in addition to the AS content for the full A Level.

  1. A 3 Financial accounting

    Syllabus topic · no resource yet

    Preparation of financial statements · Regulatory and ethical considerations · Business acquisition and merger · Computerised accounting systems · Analysis and communication of accounting information

  2. A 4 Cost and management accounting

    Syllabus topic · no resource yet

    Activity based costing (ABC) · Standard costing · Budgeting and budgetary control · Investment appraisal

Source: Cambridge Assessment International Education — official syllabus PDF — 2026-2028 series. Verified 2026-08-18. Always check the current syllabus for your examination year.

Study resources

Revision material

Exam preparation

Accounting at other qualifications

These are separate qualifications with different syllabuses and assessments — not different names for the same course. Check which one your school enters you for.

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