Specification points
Cambridge Cambridge International AS & A Level Accounting 9706
55 points in 4 topics, with Cambridge's codes and titles.
Grade boundaries·Cambridge command words
Codes and titles are read by a script from Cambridge's published specification and have not been checked by a person. What each point covers is in the specification itself: Cambridge’s specification.
1 Financial accounting (AS Level)
- 1.1 Types of business entity
- 1.1.1 Types of business entity
- 1.2 The accounting system
- 1.2.1 The accounting system
- 1.3 Accounting for non-current assets
- 1.3.1 Capital and revenue income and expenditure
- 1.3.2 Changing asset values
- 1.4 Reconciliation and verification
- 1.4.1 Reconciliation and verification
- 1.4.2 Trial balance
- 1.4.3 Bank reconciliation statements
- 1.4.4 Control accounts
- 1.5 Preparation of financial statements
- 1.5.1 Adjustments to draft financial statements
- 1.5.2 Sole traders
- 1.5.3 Partnerships
- 1.5.4 Limited companies
- 1.6 Analysis and communication of accounting information
- 1.6.1 Users of accounting information
- 1.6.2 Calculation and evaluation of ratios
2 Cost and management accounting (AS Level)
3 Financial accounting (A Level)
- 3.1 Preparation of financial statements
- 3.1.1 Financial statements
- 3.1.2 Partnerships
- 3.1.3 Clubs and societies
- 3.1.4 Manufacturing businesses
- 3.1.5 Limited companies
- 3.2 Regulatory and ethical considerations
- 3.2.1 International Accounting Standards
- 3.2.2 Ethical considerations
- 3.2.3 Auditing and stewardship of limited companies
- 3.3 Business acquisition and merger
- 3.3.1 Business acquisition and merger
- 3.4 Computerised accounting systems
- 3.4.1 Computerised accounting systems
- 3.5 Analysis and communication of accounting information
- 3.5.1 Analysis and communication of accounting information