Cambridge A Level Accounting 9706 – May/June 2025 Paper 41 Question Paper (QP)

* 0000800000001 *



,










,




Cambridge International AS & A Level

¬Wz> 4mHuOªEŠ]z6€W
¬§qTª£žbuˆ<91:w‚
¥UeUuUeU¥UE E•E5eU
* 3 7 9 3 5 6 7 4 1 1 *




ACCOUNTING 9706/41
Paper 4 Cost and Management Accounting May/June 2025

1 hour

You must answer on the question paper.

You will need: Insert (enclosed)

INSTRUCTIONS
● Answer all questions.
● Use a black or dark blue pen.
● Write your name, centre number and candidate number in the boxes at the top of the page.
● Write your answer to each question in the space provided.
● Do not use an erasable pen or correction fluid.
● Do not write on any bar codes.
● You may use an HB pencil for any diagrams, graphs or rough working.
● You may use a calculator.
● You should present all accounting statements in good style.
● You should show your workings.


INFORMATION
● The total mark for this paper is 50.
● The number of marks for each question or part question is shown in brackets [ ].
● The insert contains all of the sources referred to in the questions.




This document has 12 pages. Any blank pages are indicated.


DC (KS) 357263
© UCLES 2025 [Turn over

,
1




© UCLES 2025
Year Cost Equipment Tickets Rental Fixed costs Administrative Net cash flow
costs
,








$ $ $ $ $ $ $
* 0000800000002 *




ĥąµÕµµĥµÕĕĕÅÅÕåõąÕ
ĬħčòÑĞħČÙČòôĄÃāĂïĂ
ĬÕú¾Ġ´íÈõÏĪÅĊàü¸þ×
.............. ....................... ....................... ....................... ....................... ....................... ....................... .......................
Read Source A in the insert.




.............. ....................... ....................... ....................... ....................... ....................... ....................... .......................







,




.............. ....................... ....................... ....................... ....................... ....................... ....................... .......................
2




.............. ....................... ....................... ....................... ....................... ....................... ....................... .......................




9706/41/M/J/25
.............. ....................... ....................... ....................... ....................... ....................... ....................... .......................



.............. ....................... ....................... ....................... ....................... ....................... ....................... .......................



.............. ....................... ....................... ....................... ....................... ....................... ....................... .......................



.............. ....................... ....................... ....................... ....................... ....................... ....................... .......................
(a) Complete the following table by calculating the net cash flow for each year of the project.




[10]
DO NOT WRITE IN THIS MARGIN DO NOT WRITE IN THIS MARGIN DO NOT WRITE IN THIS MARGIN DO NOT WRITE IN THIS MARGIN DO NOT WRITE IN THIS MARGIN