This is the insert/source material booklet for Cambridge AS & A Level Accounting (9706) 4 (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_43 · 9706/43/m/j/26 · 9706/43 May/June 2026
Paper 4: Cost and Management Accounting — This is Paper 4: Cost and Management Accounting, worth 50 marks with a duration of 1h 15m. Cost accounting, marginal and absorption costing, budgeting, standard costing, and investment appraisal. Requires calculations and interpretation of results.
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.
