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9706_w05_qp_2 2005 Oct-Nov Accounting 9706 Question Paper 2 · Cambridge CAIE AS & A Level

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9706_w05_qp_22005 Oct-Nov Accounting 9706 Question Paper 2

This is the official Cambridge AS & A Level Accounting (9706) Question Paper 2 from the 2005 Oct-Nov 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_w05_qp_2 · 9706/2/o/n/05 qp · 9706/2 Oct/Nov 2005 qp

Paper 2: Structured Questions This is Paper 2: Structured Questions, worth 90 marks with a duration of 1h 30m. Structured questions requiring financial statement preparation, ledger accounts, ratio analysis, and discursive responses. Must use correct formats and labels.

To self-assess your performance, use this question paper alongside the corresponding mark scheme (9706_w05_ms_2). Attempt the entire paper under timed conditions before opening the mark scheme — this trains both your subject knowledge and exam technique. Mark each question and record whether marks were lost due to knowledge gaps, method errors, or careless mistakes.

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).

Same paper, other years

Accounting (9706) Question Paper 2 from other exam sessions — practise the same paper across the years, then check each one against its mark scheme.

Examiner Insights — Paper 2: Structured Questions

Based on analysis of 3 official Cambridge documents (2023, 2025)

1

Incorrect or missing labels on ledger account entries

Candidates lost marks for using incorrect contra account names or abbreviations in ledger entries. Each entry must clearly state the name of the other account involved.9706 Paper 2, May/June 2023

How to fix: Every ledger entry needs the full contra account name. If recording a sale on credit, the debit side of the receivables account must say 'Sales' (not 'S' or 'Sal'). Use the exact account name as it appears in the question or chart of accounts. Abbreviations are not accepted.

2

AVCO inventory valuation method poorly understood

Many candidates could not correctly apply the AVCO method, failing to recalculate the weighted average cost after each purchase.9706 Paper 2, May/June 2023

How to fix: AVCO recalculates the average cost per unit after EVERY purchase. Formula: (existing inventory value + new purchase value) / (existing units + new units) = new average cost per unit. Issues of inventory use this new average until the next purchase. Practise with a running balance table showing quantity, total cost, and unit cost after each transaction.

5

Goods for own use adjustment applied in wrong direction

Candidates added goods taken for own use to purchases instead of deducting them. Drawings increase and purchases decrease — the goods leave the business.9706 Paper 2, May/June 2023

How to fix: When the owner takes goods for personal use: DEBIT Drawings (increases), CREDIT Purchases (decreases). This reduces the cost of goods sold because the goods were not sold — they were taken by the owner. The effect on profit is an increase, because cost of sales falls.

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Accounting Exam Guide: How to Score Higher

Top mistakes, scoring patterns & answer frameworks from 3 official Cambridge documents