This student-facing guide provides a comprehensive overview of the Cambridge International AS Level Accounting (9706) syllabus, including the structural breakdown of Paper 1 and Paper 2, essential strategy tips, and a detailed analysis of common candidate mistakes to help you maximize your exam performance.
อ่าน 3 นาทีอัปเดตเมื่อ: 21 มิ.ย. 2569
ภาพรวมข้อสอบ
จำนวนฉบับ
2
คะแนนเต็ม
120
เวลาสอบ
2ชม. 45นาที
ประเภทคำถาม
4
ฉบับ
เวลา
คะแนน
จำนวนข้อ
น้ำหนักคะแนน
ประเภทคำถาม
Paper 1 Multiple Choice
1ชม.
30
30
25%
Multiple Choice
Paper 2 Fundamentals of Accounting
1ชม. 45นาที
90
4
75%
Structured Calculation, Short Answer / Theory, Advisory / Evaluation
เกณฑ์เกรด
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.
ข้อผิดพลาดที่พบบ่อย
1highคะแนนที่เกี่ยวข้อง: 2Preparation of financial statements - Sole traders
Using abbreviations (like GP, COS, NP) in formal financial statements instead of full names (Gross profit, Cost of sales, Profit for the year).
วิธีหลีกเลี่ยง: Always write out financial statements using standard, formal terminology. Never abbreviate account names or titles.
2highคะแนนที่เกี่ยวข้อง: 3Preparation of financial statements - Adjustments to draft financial statements
Calculating the year-end allowance for irrecoverable debts directly on the trial balance trade receivables figure without first deducting the written-off bad debts.
วิธีหลีกเลี่ยง: Subtract any bad debts scheduled for write-off at the year-end from the trade receivables figure first, then apply the allowance percentage to the remaining balance.
3mediumคะแนนที่เกี่ยวข้อง: 1Analysis and communication of accounting information
Failing to provide a clear recommendation in 7-mark advisory/evaluation questions, focusing only on a list of pros and cons.
วิธีหลีกเลี่ยง: Ensure your written answer concludes with a definitive, justified recommendation identifying which option the business should choose.
4mediumคะแนนที่เกี่ยวข้อง: 2Preparation of financial statements - Limited companies
Treating a bonus issue of shares as a cash-generating event that directly improves company liquidity or assists in paying liabilities.
วิธีหลีกเลี่ยง: Remember that a bonus issue is a non-cash capitalization of reserves (e.g., transferring from Share Premium or Retained Earnings to Share Capital) with zero impact on assets.
5highคะแนนที่เกี่ยวข้อง: 2The accounting system
Failing to time-apportion bank loan interest or debenture interest, charging a full year's expense despite the loan being taken mid-year.
วิธีหลีกเลี่ยง: Always read transaction dates carefully and calculate interest only for the fractional portion of the year the liability was held.