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Cambridge A-Level Accounting 9706 (AS Level) Paper 2: Predicted Topics for 2025

Are you preparing for the Cambridge AS Level Accounting (9706) Paper 2 exam and wondering what topics are most likely to appear this year? You’re in the right place! Based on a careful analysis of past paper trends from 2022 to 2024, we’ve put together a focused list of predicted topics to help you revise smart and score high. Let’s dive into what to expect in the 9706 Paper 2 exam 2025 and how to prepare effectively.

Sabrina M

4/12/20251 min read

📘 What is Paper 2 in A-Level Accounting 9706?

Paper 2 tests both Financial Accounting and Cost and Management Accounting at the AS Level. It includes structured and data-response questions that evaluate not just your knowledge, but your ability to apply it in real-world business contexts.

✅ Most Likely Topics to Appear in 9706 Paper 2 (2025)

Based on recurring themes from recent exams, here are the top topics to revise for Paper 2:

1. Financial Statements with Adjustments

High Probability

Income statements and statements of financial position with adjustments (e.g., depreciation, accruals, prepayments).
Asset disposal and profit/loss calculations.
Statement of changes in equity.

📌 Tip: Practice multi-adjustment questions from recent past papers to master this!

2. Control Accounts & Error Correction

Frequently Tested

Sales and purchase ledger control accounts.
Identifying and correcting trial balance errors using journals and suspense accounts.
Types of errors (e.g., omission, principle, commission).

📌 Why it matters: These questions test attention to detail and conceptual clarity.

3. Cost & Management Accounting Techniques

Almost Certain to Appear

Marginal vs. Absorption costing.
Break-even analysis and contribution per unit.
Decision-making: make or buy, special orders, limiting factors.

📌 Hot prediction: Look out for questions that require applying costing techniques to real-life business scenarios.

4. Ratio Analysis & Interpretation

High Probability

Liquidity, profitability, and efficiency ratios.
Using financial ratios to evaluate business performance.

📌 Pro Tip: Always support your calculations with strong analysis – it’s key to scoring evaluation marks.

5. Partnership Accounting

Occasional but Important

Preparation of partnership accounts, including appropriation accounts and current accounts.
Theory for Advantages and disadvantages of partnership.

📌 Good to know: If this hasn't been tested recently, it might show up this year.

🎯 Exam Success Strategy for Paper 2

Here’s how to make the most of your revision time:

✅ Use past papers (2022–2024) – practice under timed conditions.
✅ Study mark schemes – understand where marks are earned.
✅ Focus on application – theory is important, but applying it is what earns top marks.
✅ Master your calculator and formats – speed and accuracy count!