A Level Accounting: Computerised accounting systems (Cambridge 9706) – Practice Questions

These are original questions written for Marlbridge, for revision and practice on this content. They are not reproduced past-paper questions, and they do not replicate the exam’s exact structure, question count or mark tariffs – examination boards hold copyright in their own papers. Use these alongside the official past papers from your board or school.

These questions follow section 3.4 Computerised accounting systems (A Level) of the Cambridge International AS & A Level Accounting 9706 syllabus for examination in 2026, 2027 and 2028. All amounts are in dollars. Revise first with the study guide and the revision notes, and see the course hub, the checklist and the free diagnostics.

Questions

1. A business will move from manual books to a computerised system next month. State three actions it should complete on the manual books before the opening balances are transferred. [3]

2. Cranmer Bikes is preparing its opening journal. Debit balances: equipment 35,000; inventory 4,800; trade receivables 6,250; bank 3,100; prepayments 2,400. Credit balances other than capital: accumulated depreciation 9,000; trade payables 1,850; loan 5,000.

(a) Calculate the capital balance needed for the journal to balance. [3] (b) State what a balanced opening journal does not prove. [1]

3. Eastry Printing’s manual list of customer balances is 2,740; 1,865; 3,320; 980; 1,415; 2,205. After keying, the system total is 12,435.

(a) Calculate the total of the manual list and the difference. [2] (b) State why the difference suggests two digits were transposed. [1] (c) Identify the balances that could explain the difference, and state the next step. [2]

4. Garsdon Pet Supplies has seven supplier accounts coded 5201 to 5207. The system shows six records and a hash total of codes of 31,223.

(a) Calculate the hash total of the manual list and identify the missing account. [2] (b) State what the record count and the hash total each show in this case. [2]

5. Distinguish between validation and verification, using an example from the entry of opening balances. [4]

6. Hexham Joinery’s opening journal was accepted with debits of 62,340 and credits of 62,070. The suppliers’ source list is 4,630; 2,915; 1,480; 3,275, and the keyed figures total 12,030.

(a) Calculate the difference between debits and credits. [1] (b) Show that a keying error in the suppliers’ balances explains the difference. [2] (c) Explain how the error should be corrected. [2]

7. Meadowes Florist ran its manual and computerised books in parallel for a month. Revenue (sales) 58,400, purchases 31,200, wages 9,600, trade receivables 21,750 and bank 8,920 agree. Closing trade payables are 12,480 manual and 11,360 computer.

(a) Calculate the difference in trade payables. [1] (b) Suggest two possible causes. [2] (c) Explain whether the manual books should be stopped now. [3]

8. Langtree Bakery changes system on 1 April. Its manual trade payables at 31 March are 9,800, including every invoice dated up to 31 March. Invoices: 29 March 2,150; 31 March 1,680; 1 April 940; 2 April 1,325.

(a) Identify which invoices are already in the opening balance, and which are keyed as April transactions. [2] (b) Calculate the trade payables if all four invoices were keyed as April transactions, and state the overstatement. [2]

9. Lyndhurst Optical’s non-current asset register shows cost and accumulated depreciation: 18,500 and 7,400; 9,600 and 3,840; 14,200 and 2,840; 6,400 and 5,120. The nominal ledger shows cost 48,700 and accumulated depreciation 19,200.

(a) Calculate the net book value of each asset and the total. [2] (b) State whether the register agrees to the nominal ledger. [1] (c) State one further check needed. [1]

10. Pickering Paints has 1,200 customer accounts averaging 410 and 380 inventory lines. It can change systems directly at the year end, or run both systems for two months, which adds 60 hours of keying at 14 an hour. Evaluate the two approaches and recommend one. [8]

11. Sandling Caravans’ manual trial balance at 31 March (debits: premises 72,000; vehicles 24,500; inventory 31,800; trade receivables 17,640; bank 5,360; cash 420. Credits: accumulated depreciation 15,400; trade payables 13,250; accruals 1,310; loan 30,000; capital 91,760) was entered. The system’s trial balance shows debits 151,540 and credits 150,410. The customer list on the system totals 17,460.

(a) Calculate the difference between the system’s debits and credits. [1] (b) State the error in the customer list and its likely nature. [2] (c) Calculate the difference remaining once that error is corrected and identify the other error. [3] (d) State two further checks before the manual books are put away. [2] (e) Explain why comparing the two trial balances line by line is better than comparing totals. [2]

Answers

1. Any three from the following, one mark each: reconcile the bank; agree the control accounts to the ledgers; clear the suspense account and correct known errors; post all books of prime entry; write off irrecoverable debts. [3] Examiner insight: Name the specific action. “Check the books” is too vague to be credited.

2. (a) Debits 35,000 + 4,800 + 6,250 + 3,100 + 2,400 = 51,550 [1]; credits 9,000 + 1,850 + 5,000 = 15,850 [1]; capital = 51,550 − 15,850 = 35,700 [1]. (b) It does not show that each individual balance is right, as offsetting errors would still balance [1]. Examiner insight: Show both totals. A bare capital figure leaves nothing to credit if one total is slipped.

3. (a) 2,740 + 1,865 + 3,320 + 980 + 1,415 + 2,205 = 12,525 [1]; difference 12,525 − 12,435 = 90 [1]. (b) 90 is divisible by 9, which is typical of a transposition [1]. (c) Swapping adjacent digits in 3,320 gives 3,230, and in 980 gives 890; both reduce the figure by 90 [1]. Compare these two keyed balances with the source list [1]. Examiner insight: Weaker answers claim certainty. Explaining that two figures fit, and that the source must be checked, reads as better judgement.

4. (a) Hash total 5201 + 5202 + 5203 + 5204 + 5205 + 5206 + 5207 = 36,428 [1]; 36,428 − 31,223 = 5,205, so account 5205 is missing [1]. (b) The record count shows one record is missing, but not which [1]. The hash total identifies the missing account because the difference equals its code [1]. Examiner insight: Answers tend to gain credit when each check is tied to what it reveals, rather than listing the checks.

5. Validation is the system testing that data is reasonable, such as rejecting a balance keyed with letters [1] or an account code that does not exist [1]. Verification is checking what was keyed against the source, such as comparing the keyed customer balance with the manual ledger [1]. A balance of 4,620 would pass validation but fail verification if the source says 4,260 [1]. Examiner insight: The contrast is the point. Define each, give an example of each, and show that validation cannot prove accuracy.

6. (a) 62,340 − 62,070 = 270 [1]. (b) True total 4,630 + 2,915 + 1,480 + 3,275 = 12,300, so keyed total is 270 short [1], which equals the difference; 4,630 keyed as 4,360 is a transposition (270 = 9 × 30) [1]. (c) Post a dated correcting journal for the 270, authorised by a responsible person [1], so the audit trail shows the original entry and the correction rather than an overwrite [1]. Examiner insight: Linking the keyed shortfall to the journal difference is what shows the error explains it.

7. (a) 12,480 − 11,360 = 1,120 [1]. (b) Any two from: a supplier invoice not entered or left in an unposted batch; a payment or credit note entered twice; a supplier opening balance mis-keyed. [2] (c) Do not stop yet, as the difference is unexplained [1]. Everything else agrees, so the fault is probably small and traceable [1], but stopping early would remove the means of finding it. Investigate and correct, then run in parallel until the figures agree [1]. Examiner insight: Commentary tends to be credited when the decision is justified with the data, here that only payables disagree.

8. (a) The 29 March and 31 March invoices (2,150 and 1,680) are in the opening balance [1]. The 1 and 2 April invoices (940 and 1,325) are keyed as April transactions [1]. (b) 9,800 + 2,150 + 1,680 + 940 + 1,325 = 15,895 [1]. The correct balance is 9,800 + 940 + 1,325 = 12,065, so the overstatement is 3,830 [1]. Examiner insight: State the cut-off rule in words as well as the arithmetic.

9. (a) Net book values: 18,500 − 7,400 = 11,100; 9,600 − 3,840 = 5,760; 14,200 − 2,840 = 11,360; 6,400 − 5,120 = 1,280 [1]. Total 29,500 [1]. (b) Cost totals 48,700 and accumulated depreciation totals 19,200, so the register agrees [1]. (c) Trace a sample of assets to purchase invoices and inspect them physically, as agreeing totals does not prove each asset exists or is correctly valued [1]. Examiner insight: Totals that agree are not the end of the matter, so a further check that tests existence or valuation is needed.

10. Parallel run costs 60 × 14 = 840 [1]. A 1% error rate would affect 12 accounts, about 12 × 410 = 4,920 of balances [1]. For parallel: discrepancies appear while the manual books still exist [1], and the two months cover many customer accounts and inventory lines [1]. Against parallel: the extra cost and effort for staff [1]. For direct: cheap and quick [1], but any fault goes live with no comparison [1]. Recommend parallel, because 840 is small against 4,920 of potential mis-stated balances and a year-end opening position needs to be reliable [1]. Examiner insight: Evaluation tends to gain credit when the figures are used, both sides are weighed and the decision is justified.

11. (a) 151,540 − 150,410 = 1,130 [1]. (b) The customer list is 17,460 against 17,640 in the trial balance, 180 short [1]; 17,640 keyed as 17,460 is a transposition (180 = 9 × 20) [1]. (c) Correcting adds 180 to debits, giving 151,720 [1]. The remaining difference is 151,720 − 150,410 = 1,310 [1]. This equals the accruals balance, so accruals were probably left out of the credits [1]. (d) Any two from: agree supplier balances to the control account; trace a sample to source documents; look for unusual balances; back up the verified data. [2] (e) Totals can hide offsetting errors [1]. A line-by-line comparison shows which account differs, so the cause can be found and corrected [1]. Examiner insight: Show how each difference was reduced and traced to a single line, as this is the working a marker can follow.

Where marks are usually lost

• Listing safeguards without saying what error each would find.
• Treating a matching total as proof that every balance is correct.
• Writing “check for errors” with no named check, such as a control total, record count or hash total.
• Treating validation as if it proves a figure is right.
• Missing the cut-off point, so an invoice is counted in both the opening balance and the new transactions.
• Overwriting an error instead of using a dated correcting journal that leaves an audit trail.
• Recommending parallel or direct changeover with no figures and no drawbacks.
• Stopping at the arithmetic without saying what the difference means.

Frequently asked questions

Are these Cambridge 9706 computerised accounting questions from past papers? No. They are eleven original questions with worked answers on section 3.4 of Cambridge 9706, written for revision. Use them alongside the official past papers.

How should I describe a safeguard in an exam answer? Name the specific check, such as a control total, record count or hash total, and say what error it would find. “Check for errors” with no named check is too vague to be credited.

How should an error found after entry be corrected? Use a dated correcting journal that leaves an audit trail, rather than overwriting the error.

How do I answer a changeover recommendation question? Use the figures, weigh both sides including drawbacks, and justify the decision. Recommending parallel or direct changeover with no figures and no drawbacks is a common way to lose marks.

Next steps

• Review the revision notes and the study guide.
• Use the course hub and the checklist.
• Try the free 10-minute diagnostics.
• Book a free trial class.

Official syllabus

Cambridge International, Cambridge International AS & A Level Accounting 9706 syllabus for examination in 2026, 2027 and 2028, section 3.4 Computerised accounting systems (A Level), 3.4.1.