Cambridge International AS & A Level Cambridge International AS & A Level
ACCOUNTING 9706/13 BIOLOGY 9700/13
Paper 1 Multiple Choice May/June 2026 Paper 1 Multiple Choice May/June 2026
1 hour MARK SCHEME
Maximum Mark: 40
You must answer on the multiple choice answer sheet.
You will need: Multiple choice answer sheet
*
Soft clean eraser
Published
Soft pencil (type B or HB is recommended)
INSTRUCTIONS
• There are thirty questions on this paper. Answer all questions.
*
This mark scheme shows the correct answer to each question.
• For each question there are four possible answers A, B, C and D. Choose the one you consider correct
and record your choice in soft pencil on the multiple choice answer sheet. We cannot discuss the mark scheme with schools, and we recommend that schools read the mark scheme
• Follow the instructions on the multiple choice answer sheet. together with the question paper and the Principal Examiner Report for Teachers.
• Write in soft pencil.
• Write your name, centre number and candidate number on the multiple choice answer sheet in the
spaces provided unless this has been done for you.
• Do not use correction fluid or tape.
• Do not write on any bar codes.
• You may use a calculator.
INFORMATION
• The total mark for this paper is 30.
• Each correct answer will score one mark.
• Any rough working should be done on this question paper.
This document has 12 pages. Any blank pages are indicated.
06_9706_13_2026_1.13 This document consists of 3 printed pages.
Cambridge University Press & Assessment 2026 [Turn over
Cambridge University Press & Assessment 2026 [Turn over
, 2 9700/13 Cambridge International AS & A Level – Mark Scheme May/June 2026
PUBLISHED
1 What are the advantages that ordinary shareholders have over debenture holders?
Question Answer Marks
1 Debentures may be secured against assets. 1 A 1
2 Dividends are paid before debenture interest.
2 D 1
3 Ordinary shareholders have voting rights at annual general meetings.
3 A 1
A 1 and 2 B 1 and 3 C 2 only D 3 only
4 A 1
2 Which item is entered in the general journal? 5 C 1
A a discount allowed to a customer 6 B 1
B the correction of an error in the ledger 7 D 1
C the sale of a non-current asset for cash 8 D 1
D cash drawings for private use by the owner 9 B 1
10 D 1
3 An amount of $84 000, debited to the motor vehicle account at the beginning of the year, included:
11 B 1
1 the purchase price of $70 000
12 C 1
2 a two-year maintenance contract of $8000
3 an engine upgrade of $6000. 13 B 1
14 A 1
Depreciation had been calculated using the straight-line method at 20% per annum.
15 C 1
The draft statement of profit or loss showed a profit for the year of $62 000.
16 C 1
What was the corrected profit for the year?
17 B 1
A $54 800 B $55 600 C $59 600 D $63 600
18 C 1
4 What is the reason for charging depreciation on non-current assets? 19 B 1
20 A 1
A to ensure non-current assets are regularly revalued
B to have funds to replace the non-current assets 21 A 1
C to record a lower profit for the year in order to pay less tax 22 C 1
D to match the cost of non-current assets with the revenue generated 23 A 1
24 C 1
25 B 1
26 A 1
27 A 1
28 C 1
Cambridge University Press & Assessment 2026 06_9706_13_2026_1.13
Cambridge University Press & Assessment 2026 Page 2 of 3
ACCOUNTING 9706/13 BIOLOGY 9700/13
Paper 1 Multiple Choice May/June 2026 Paper 1 Multiple Choice May/June 2026
1 hour MARK SCHEME
Maximum Mark: 40
You must answer on the multiple choice answer sheet.
You will need: Multiple choice answer sheet
*
Soft clean eraser
Published
Soft pencil (type B or HB is recommended)
INSTRUCTIONS
• There are thirty questions on this paper. Answer all questions.
*
This mark scheme shows the correct answer to each question.
• For each question there are four possible answers A, B, C and D. Choose the one you consider correct
and record your choice in soft pencil on the multiple choice answer sheet. We cannot discuss the mark scheme with schools, and we recommend that schools read the mark scheme
• Follow the instructions on the multiple choice answer sheet. together with the question paper and the Principal Examiner Report for Teachers.
• Write in soft pencil.
• Write your name, centre number and candidate number on the multiple choice answer sheet in the
spaces provided unless this has been done for you.
• Do not use correction fluid or tape.
• Do not write on any bar codes.
• You may use a calculator.
INFORMATION
• The total mark for this paper is 30.
• Each correct answer will score one mark.
• Any rough working should be done on this question paper.
This document has 12 pages. Any blank pages are indicated.
06_9706_13_2026_1.13 This document consists of 3 printed pages.
Cambridge University Press & Assessment 2026 [Turn over
Cambridge University Press & Assessment 2026 [Turn over
, 2 9700/13 Cambridge International AS & A Level – Mark Scheme May/June 2026
PUBLISHED
1 What are the advantages that ordinary shareholders have over debenture holders?
Question Answer Marks
1 Debentures may be secured against assets. 1 A 1
2 Dividends are paid before debenture interest.
2 D 1
3 Ordinary shareholders have voting rights at annual general meetings.
3 A 1
A 1 and 2 B 1 and 3 C 2 only D 3 only
4 A 1
2 Which item is entered in the general journal? 5 C 1
A a discount allowed to a customer 6 B 1
B the correction of an error in the ledger 7 D 1
C the sale of a non-current asset for cash 8 D 1
D cash drawings for private use by the owner 9 B 1
10 D 1
3 An amount of $84 000, debited to the motor vehicle account at the beginning of the year, included:
11 B 1
1 the purchase price of $70 000
12 C 1
2 a two-year maintenance contract of $8000
3 an engine upgrade of $6000. 13 B 1
14 A 1
Depreciation had been calculated using the straight-line method at 20% per annum.
15 C 1
The draft statement of profit or loss showed a profit for the year of $62 000.
16 C 1
What was the corrected profit for the year?
17 B 1
A $54 800 B $55 600 C $59 600 D $63 600
18 C 1
4 What is the reason for charging depreciation on non-current assets? 19 B 1
20 A 1
A to ensure non-current assets are regularly revalued
B to have funds to replace the non-current assets 21 A 1
C to record a lower profit for the year in order to pay less tax 22 C 1
D to match the cost of non-current assets with the revenue generated 23 A 1
24 C 1
25 B 1
26 A 1
27 A 1
28 C 1
Cambridge University Press & Assessment 2026 06_9706_13_2026_1.13
Cambridge University Press & Assessment 2026 Page 2 of 3
