This is the official Cambridge AS & A Level Accounting (9706) Question Paper 3 from the 2005 May-June examination session. This question paper was sat by Cambridge students worldwide in 2005 and is published by Cambridge Assessment International Education (CAIE). Use it for timed practice under exam conditions to build familiarity with the question format, mark allocation, and time pressure.
Also referenced as: 9706_s05_qp_3 · 9706/3/m/j/05 qp · 9706/3 May/June 2005 qp
Paper 3: Financial Accounting — This is Paper 3: Financial Accounting, worth 75 marks with a duration of 1h 15m. Financial accounting topics including published accounts, statements of cash flows, incomplete records, and partnership changes. Requires application of IAS standards.
After reviewing this document, explore the other papers from this session listed below. Pairing question papers with their mark schemes is the most effective way to prepare for your exam.
The most effective way to use this Accounting question paper is to simulate real exam conditions: set a timer for the full duration, work without notes, and write your answers on separate paper. After finishing, mark yourself using the official mark scheme — do not check answers during the paper. This builds exam stamina and reveals your genuine readiness. Repeat this process across 3–5 sessions to identify recurring weak topics in Accounting (9706).