This is the insert/source material booklet for Cambridge AS & A Level Accounting (9706) 3 (Variant 3), 2026 May-June. It contains the stimulus material — such as texts, data tables, maps, diagrams, or case studies — needed to answer the accompanying question paper. Keep this document open alongside the question paper when practising.
Also referenced as: 9706_s26_in_33 · 9706/33/m/j/26 · 9706/33 May/June 2026
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.
This insert must be used alongside the corresponding question paper — it contains the source material you need to answer the questions. In the real exam, this booklet is provided as a separate document. Practise extracting relevant information from the insert under timed conditions, just as you would in the exam hall.
When practising with Accounting past papers that include insert material, always print or display this document alongside the question paper — just as you would in the real exam. Practise extracting relevant data, quotes, or evidence from the insert under timed conditions. Many students lose marks not because they lack knowledge, but because they fail to reference the source material effectively.
