9706_w25_qp_33.pdf 9706_w25_qp_33.pdf 9706_w25_qp_33.pdf
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Cambridge International AS & A Level
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ACCOUNTING 9706/33
Paper 3 Financial Accounting October/November 2025
1 hour 30 minutes
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.
● International accounting terms and formats should be used as appropriate.
● You should show your workings.
INFORMATION
● The total mark for this paper is 75.
● 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 (JP) 340784/3
© UCLES 2025 [Turn over
9706_w25_qp_33.pdf 9706_w25_qp_33.pdf 9706_w25_qp_33.pdf
, 9706_w25_qp_33.pdf 9706_w25_qp_33.pdf 9706_w25_qp_33.pdf
* 0000800000002 * DFD
DO NOT WRITE IN THIS MARGIN
2
, ,
1 Read Source A in the insert.
(a) Explain why a manufacturing business might decide to account for factory profit.
...................................................................................................................................................
...................................................................................................................................................
...................................................................................................................................................
............................................................................................................................................. [2]
DO NOT WRITE IN THIS MARGIN
(b) Explain the recording of the provision for unrealised profit in the statement of financial position.
...................................................................................................................................................
...................................................................................................................................................
...................................................................................................................................................
............................................................................................................................................. [2]
(c) Calculate the rate of factory profit applied in 2024.
DO NOT WRITE IN THIS MARGIN
...................................................................................................................................................
...................................................................................................................................................
...................................................................................................................................................
...................................................................................................................................................
...................................................................................................................................................
...................................................................................................................................................
DO NOT WRITE IN THIS MARGIN
...................................................................................................................................................
...................................................................................................................................................
...................................................................................................................................................
...................................................................................................................................................
...................................................................................................................................................
............................................................................................................................................. [6]
DO NOT WRITE IN THIS MARGIN
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© UCLES 2025 ĬåôûÏīĦġÎöććîčĄęăĂ 9706/33/O/N/25
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9706_w25_qp_33.pdf 9706_w25_qp_33.pdf 9706_w25_qp_33.pdf
* 0000800000001 * DFD
, ,
Cambridge International AS & A Level
¬Wz> 4mHuOªE`y6W
¬er|N¢eq¬F§4a
¥U Uu5EuU5EE uuU
* 2 3 2 3 7 8 5 2 1 4 *
ACCOUNTING 9706/33
Paper 3 Financial Accounting October/November 2025
1 hour 30 minutes
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.
● International accounting terms and formats should be used as appropriate.
● You should show your workings.
INFORMATION
● The total mark for this paper is 75.
● 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 (JP) 340784/3
© UCLES 2025 [Turn over
9706_w25_qp_33.pdf 9706_w25_qp_33.pdf 9706_w25_qp_33.pdf
, 9706_w25_qp_33.pdf 9706_w25_qp_33.pdf 9706_w25_qp_33.pdf
* 0000800000002 * DFD
DO NOT WRITE IN THIS MARGIN
2
, ,
1 Read Source A in the insert.
(a) Explain why a manufacturing business might decide to account for factory profit.
...................................................................................................................................................
...................................................................................................................................................
...................................................................................................................................................
............................................................................................................................................. [2]
DO NOT WRITE IN THIS MARGIN
(b) Explain the recording of the provision for unrealised profit in the statement of financial position.
...................................................................................................................................................
...................................................................................................................................................
...................................................................................................................................................
............................................................................................................................................. [2]
(c) Calculate the rate of factory profit applied in 2024.
DO NOT WRITE IN THIS MARGIN
...................................................................................................................................................
...................................................................................................................................................
...................................................................................................................................................
...................................................................................................................................................
...................................................................................................................................................
...................................................................................................................................................
DO NOT WRITE IN THIS MARGIN
...................................................................................................................................................
...................................................................................................................................................
...................................................................................................................................................
...................................................................................................................................................
...................................................................................................................................................
............................................................................................................................................. [6]
DO NOT WRITE IN THIS MARGIN
ĬÕú¾Ġ´íÈõÏĪÅĊÝû¸þ×
© UCLES 2025 ĬåôûÏīĦġÎöććîčĄęăĂ 9706/33/O/N/25
ĥąĕÕµÕąĕĥõĕąąÕĥµÕÕ
9706_w25_qp_33.pdf 9706_w25_qp_33.pdf 9706_w25_qp_33.pdf
