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  • Cambridge International AS & A Level Accounting (9706)

Cambridge International AS & A Level Accounting (9706)

Syllabus overview

The syllabus engages students with the relevance and applicability of accounting in real-world contexts. Students will explore the role and responsibilities of the accountant, and study areas such as financial accounting and cost and management accounting. 

Studying this subject helps students to understand, apply, analyse and evaluate accounting information to help decision-making in business and communicate information to stakeholders. These transferable skills are an ideal foundation for further study and a career within accounting or related professions.

Syllabuses

The syllabus year refers to the year in which the examination will be taken.

  • 2023-2025 Syllabus (PDF, 385KB)
    • 2023-2025 Syllabus Update (PDF, 155KB)
    • Teacher Guidance (for examination from 2023) (PDF, 672KB)

Syllabus updates

  • Summary of the changes
    • We revise our qualifications regularly to make sure that they continue to meet the needs of learners, schools and higher education institutions around the world and reflect current thinking. For this syllabus, we have worked with teachers, higher education institutions and professional bodies to help shape our content. Please see the 2023–2025 syllabus document for full details on the changes.

      What are the main changes to the syllabus?

      To support teachers and learners, we have:
      • updated the subject content so it is clearer and demonstrates the depth you should teach each topic
      • moved some content from Cambridge International AS Level to A Level, introduced a new section in AS Level ‘Types of business entity’ and removed ‘Consignment and joint venture accounts’ from A Level
      • in response to feedback from higher education and professional bodies, we have introduced a new section on ethical considerations and enhanced the content on computerised accounting.

      What are the main changes to the assessment?

      • We have increased the duration of Paper 2 and now called it Fundamentals of Accounting. Marks remain the same.
      • Paper 3 now assesses financial accounting only. We have also reduced the paper duration and number of marks.
      • We have introduced a fourth paper, Cost and Management Accounting, so that financial accounting and cost and management accounting can be assessed in different papers at Cambridge International A Level, with a separate focus on each.

      When do these changes take place?

      The updated syllabus is for examination from June 2023 onwards. Examinations are available in March 2023 for India only. Please see the 2023-2025 syllabus above for full details.

  • Teaching and learning resources
    • Support

      We are developing a comprehensive range of materials to help you teach the updated syllabus. These resources will be available from June 2021 onwards (before first teaching) through our  School Support Hub and include:

      • Scheme of work
      • Learner guide
      • Specimen Paper Answers
      • Example Candidate Responses (after first examination).

      Training

      Face-to-face and online training will be available. For up-to-date information, visit our Events and training calendar.

      Endorsed resources

      View the latest resources that are being developed by our Endorsement Partners for the Cambridge International AS & A Level Accounting syllabus (9706).

      Cambridge International AS & A Level Accounting (Second edition) (Hodder) front cover

      Cambridge International AS & A Level Accounting (Second edition) (Hodder Education)

      Provide the knowledge, understanding and skills required by the revised syllabus with a clear and accessible resource, featuring questions throughout to challenge learners at every level.

      Read more on the Hodder Education website

      Accounting for Cambridge International AS & A Level (Third edition) (Cambridge University Press) front cover

      Accounting for Cambridge International AS & A Level (Third edition) (Cambridge University Press)

      Empower your students to study accounting confidently. Now complete with a revised order of chapters to support students transitioning from Cambridge IGCSE to International AS & A Level, as well as plenty of exam-style activities.

      Read more on the Cambridge University Press website

Subscribe to syllabus updates

Important notices

  • Grade descriptions
    • For some subjects, the syllabus states that Grade Descriptions will be made available after first assessment in 2020, 2021 or 2022.

      Publication of grade descriptions was paused in response to the Covid-19 pandemic and the temporary changes to the grading standard that have been in place for 2020, 2021 and 2022. We are currently working on producing these grade descriptions. This work will make sure that grade descriptions reflect examination outcomes appropriately and are based on the more stable grading standard that we expect to have in place for June 2023 onwards.

School Support Hub

We provide a wide range of support so that teachers can give their learners the best possible preparation for Cambridge programmes and qualifications. For teachers at registered Cambridge schools, support materials for specific syllabuses are available from the School Support Hub (username and password required).

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