Cambridge A Level Accounting
Syllabus 9706 · 2026-2028 · sourced from Cambridge Assessment International Education — official syllabus PDF, verified 2026-08-18.
-
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. Cost and management accounting (AS)
- 2.1 Costs and cost behaviour
- 2.2 Traditional costing methods
-
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. 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