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Cambridge A Level Accounting

Syllabus 9706 · 2026-2028 · sourced from Cambridge Assessment International Education — official syllabus PDF, verified 2026-08-18.

  1. 1. Financial accounting (AS)

    • 1.1 Types of business entity
    • 1.2 The accounting system
    • 1.3 Accounting for non-current assets
    • 1.4 Reconciliation and verification
    • 1.5 Preparation of financial statements
    • 1.6 Analysis and communication of accounting information
  2. 2. Cost and management accounting (AS)

    • 2.1 Costs and cost behaviour
    • 2.2 Traditional costing methods
  3. 3. Financial accounting (A)

    • 3.1 Preparation of financial statements
    • 3.2 Regulatory and ethical considerations
    • 3.3 Business acquisition and merger
    • 3.4 Computerised accounting systems
    • 3.5 Analysis and communication of accounting information
  4. 4. Cost and management accounting (A)

    • 4.1 Activity based costing (ABC)
    • 4.2 Standard costing
    • 4.3 Budgeting and budgetary control
    • 4.4 Investment appraisal