* 0000800000001 *
, ,
Cambridge International AS & A Level
¬Wz> 4mHuOªE`y5W
¬cztY¨`wo4§uf©|
¥5E55euU U¥¥U
* 9 1 4 2 4 4 0 8 9 0 *
ACCOUNTING 9706/43
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 (SL) 340882/2
© UCLES 2025 [Turn over
,
1
© UCLES 2025
Year Cost Equipment Tickets Rental Fixed costs Administrative Net cash flow
costs
,
$ $ $ $ $ $ $
* 0000800000002 *
ĥĥÕĕõÕĥõÅÕąÅąĕąÕÅÕ
ĬãüóÜĤĔü×ĊĉÏÏÿĖÑôĂ
ĬÕú¾Ġ´íÈõÏĪÅĊÝû·þ×
.............. ....................... ....................... ....................... ....................... ....................... ....................... .......................
Read Source A in the insert.
.............. ....................... ....................... ....................... ....................... ....................... ....................... .......................
,
.............. ....................... ....................... ....................... ....................... ....................... ....................... .......................
2
.............. ....................... ....................... ....................... ....................... ....................... ....................... .......................
9706/43/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
, ,
Cambridge International AS & A Level
¬Wz> 4mHuOªE`y5W
¬cztY¨`wo4§uf©|
¥5E55euU U¥¥U
* 9 1 4 2 4 4 0 8 9 0 *
ACCOUNTING 9706/43
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 (SL) 340882/2
© UCLES 2025 [Turn over
,
1
© UCLES 2025
Year Cost Equipment Tickets Rental Fixed costs Administrative Net cash flow
costs
,
$ $ $ $ $ $ $
* 0000800000002 *
ĥĥÕĕõÕĥõÅÕąÅąĕąÕÅÕ
ĬãüóÜĤĔü×ĊĉÏÏÿĖÑôĂ
ĬÕú¾Ġ´íÈõÏĪÅĊÝû·þ×
.............. ....................... ....................... ....................... ....................... ....................... ....................... .......................
Read Source A in the insert.
.............. ....................... ....................... ....................... ....................... ....................... ....................... .......................
,
.............. ....................... ....................... ....................... ....................... ....................... ....................... .......................
2
.............. ....................... ....................... ....................... ....................... ....................... ....................... .......................
9706/43/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
