A comprehensive study and exam guide for Cambridge International AS & A Level Accounting (9706). It covers structural profiles across all components, high-scoring exam techniques, common candidate mistakes identified by examiners, and tactical tips for securing maximum marks on calculations and analysis.
読了時間 4 分更新日: 2026年6月21日
試験の概要
試験数
4
満点
245
制限時間
5時間 15分
出題形式
3
試験
時間
配点
問題数
配点比率
出題形式
Paper 13 Multiple Choice
1時間
30
30
—
Multiple Choice
Paper 23 Structured Questions
1時間 45分
90
4
—
Structured Calculations & Evaluation
Paper 33 Financial Accounting
1時間 30分
75
3
—
A-Level Financial Accounting Structured Tasks
Paper 43 Cost and Management Accounting
1時間
50
2
—
A-Level Management Accounting Tasks
評価段階
A*ABCDEU
電卓の規定
A silent scientific calculator is required where the syllabus permits one. It must NOT be graphical, programmable, or capable of symbolic algebra (CAS), and it must contain no stored programs or notes.
過去問と採点基準にもとづいて作成（2023–2025）。
電卓プログラム
Table mode for roots & turning points
Scientific calculator (e.g. Casio fx-991 series)
目的: Tabulate \(y\) across a range of \(x\) to locate sign changes (roots) and approximate maxima/minima.
使う場面: Solving or sketching a function when you want to find where its graph crosses or turns.
手順
Enter the function in TABLE mode, set the start, end and step, then read where the sign of \(y\) changes or where it peaks.
試験での注意: Allowed, but the calculator must be silent, non-graphical, non-programmable and free of stored content; always show the working the mark scheme requires.
Statistics mode (mean, SD & regression)
Scientific calculator (e.g. Casio fx-991 series)
目的: Read the mean \(\bar{x}\) and standard deviation directly, and the gradient/intercept (and \(r\)) of a linear regression for bivariate data.
使う場面: Any data-handling, statistics, or required-practical analysis question.
手順
Enter the data in STAT mode (1-VAR or A+BX), then recall \(\bar{x}\), \(\sigma\) or the regression coefficients.
試験での注意: Allowed, but the calculator must be silent, non-graphical, non-programmable and free of stored content; always show the working the mark scheme requires.
Carry exact values with Ans & memory
Scientific calculator (e.g. Casio fx-991 series)
目的: Keep full-precision intermediate values to avoid rounding errors.
使う場面: Multi-step calculations where premature rounding loses the final accuracy mark.
手順
Use Ans, STO/RCL or the M+ memory to reuse the unrounded result of each step; round only the final answer.
試験での注意: Allowed, but the calculator must be silent, non-graphical, non-programmable and free of stored content; always show the working the mark scheme requires.
Equation solver — to CHECK your working
Scientific calculator (e.g. Casio fx-991 series)
目的: Use the built-in EQN/SOLVE mode to verify roots of quadratics or simultaneous equations you have already solved by algebra.
使う場面: As a check only, after solving by hand.
手順
Enter the coefficients in EQN mode (or use SOLVE) and confirm they match your worked solution.
試験での注意: Allowed, but the calculator must be silent, non-graphical, non-programmable and free of stored content; always show the working the mark scheme requires.
Abbreviating standard financial statement terms (e.g., using 'COS' for Cost of Sales or 'GP' for Gross Profit).
回避方法: Always write out financial labels completely as prescribed by International Accounting Standards (IAS) formats.
2high影響する配点: 3Accounting for non-current assets (Financial accounting (AS Level))
Omitting time-apportionment for part-year transactions, such as mid-year additions or disposals of machinery.
回避方法: Map out a timeline and calculate the exact months of ownership (e.g., 3/12 or 9/12 months) before executing depreciation calculations.
3medium影響する配点: 2Reconciliation and verification (Financial accounting (AS Level))
Utilizing vague or non-standard double-entry narratives in ledger accounts (e.g., writing 'receipts' instead of 'Bank' inside SLCA accounts).
回避方法: Ensure every ledger entry description strictly names the specific destination ledger account to satisfy double-entry principles.
4medium影響する配点: 4Budgeting and budgetary control (Cost and management accounting (A Level))
Neglecting physical production capacity limits and constraints in cost schedule calculations.
回避方法: Carefully identify stated monthly or annual constraints (e.g., raw material or labor hours limitations) and cap outputs accordingly.
5high影響する配点: 5Analysis and communication of accounting information (Financial accounting (A Level))
Providing a biased or one-sided argument in analytical or advisory questions (e.g., only analyzing quantitative factors of the chosen option).
回避方法: Structure your answers to explicitly analyze both financial and non-financial (qualitative) pros and cons of both options before writing a recommendation.
Calculating the contribution per unit instead of contribution per unit of limiting factor when managing resources.
回避方法: Always divide the unit contribution by the limiting resource requirement (e.g., material weight) to find the contribution per unit of limiting factor.
7medium影響する配点: 2Standard costing (Cost and management accounting (A Level))
Omitting the direction (Favourable/Adverse) or unit indicators when stating variance results under standard costing.
回避方法: Always state both the calculated monetary figure and its specific direction clearly as either 'Favourable' or 'Adverse' (or 'F'/'A').