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.
อ่าน 4 นาทีอัปเดตเมื่อ: 21 มิ.ย. 2569
ภาพรวมข้อสอบ
จำนวนฉบับ
4
คะแนนเต็ม
245
เวลาสอบ
5ชม. 15นาที
ประเภทคำถาม
3
ฉบับ
เวลา
คะแนน
จำนวนข้อ
น้ำหนักคะแนน
ประเภทคำถาม
Paper 13 Multiple Choice
1ชม.
30
30
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Multiple Choice
Paper 23 Structured Questions
1ชม. 45นาที
90
4
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Structured Calculations & Evaluation
Paper 33 Financial Accounting
1ชม. 30นาที
75
3
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A-Level Financial Accounting Structured Tasks
Paper 43 Cost and Management Accounting
1ชม.
50
2
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A-Level Management Accounting Tasks
เกณฑ์เกรด
A*ABCDEU
ข้อกำหนดเครื่องคิดเลข
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.
วัตถุประสงค์: Tabulate \(y\) across a range of \(x\) to locate sign changes (roots) and approximate maxima/minima.
ใช้เมื่อใด: Solving or sketching a function when you want to find where its graph crosses or turns.
ขั้นตอน
Enter the function in TABLE mode, set the start, end and step, then read where the sign of \(y\) changes or where it peaks.
ข้อควรระวังในการสอบ: 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)
วัตถุประสงค์: Read the mean \(\bar{x}\) and standard deviation directly, and the gradient/intercept (and \(r\)) of a linear regression for bivariate data.
ใช้เมื่อใด: Any data-handling, statistics, or required-practical analysis question.
ขั้นตอน
Enter the data in STAT mode (1-VAR or A+BX), then recall \(\bar{x}\), \(\sigma\) or the regression coefficients.
ข้อควรระวังในการสอบ: 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)
วัตถุประสงค์: Keep full-precision intermediate values to avoid rounding errors.
ใช้เมื่อใด: Multi-step calculations where premature rounding loses the final accuracy mark.
ขั้นตอน
Use Ans, STO/RCL or the M+ memory to reuse the unrounded result of each step; round only the final answer.
ข้อควรระวังในการสอบ: 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)
วัตถุประสงค์: Use the built-in EQN/SOLVE mode to verify roots of quadratics or simultaneous equations you have already solved by algebra.
ใช้เมื่อใด: As a check only, after solving by hand.
ขั้นตอน
Enter the coefficients in EQN mode (or use SOLVE) and confirm they match your worked solution.
ข้อควรระวังในการสอบ: 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).
วิธีหลีกเลี่ยง: Always write out financial labels completely as prescribed by International Accounting Standards (IAS) formats.
2highคะแนนที่เกี่ยวข้อง: 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.
วิธีหลีกเลี่ยง: Map out a timeline and calculate the exact months of ownership (e.g., 3/12 or 9/12 months) before executing depreciation calculations.
3mediumคะแนนที่เกี่ยวข้อง: 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).
วิธีหลีกเลี่ยง: Ensure every ledger entry description strictly names the specific destination ledger account to satisfy double-entry principles.
4mediumคะแนนที่เกี่ยวข้อง: 4Budgeting and budgetary control (Cost and management accounting (A Level))
Neglecting physical production capacity limits and constraints in cost schedule calculations.
วิธีหลีกเลี่ยง: Carefully identify stated monthly or annual constraints (e.g., raw material or labor hours limitations) and cap outputs accordingly.
5highคะแนนที่เกี่ยวข้อง: 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).
วิธีหลีกเลี่ยง: 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.
วิธีหลีกเลี่ยง: Always divide the unit contribution by the limiting resource requirement (e.g., material weight) to find the contribution per unit of limiting factor.
7mediumคะแนนที่เกี่ยวข้อง: 2Standard costing (Cost and management accounting (A Level))
Omitting the direction (Favourable/Adverse) or unit indicators when stating variance results under standard costing.
วิธีหลีกเลี่ยง: Always state both the calculated monetary figure and its specific direction clearly as either 'Favourable' or 'Adverse' (or 'F'/'A').