Cambridge International A Level Accounting (9706) Paper 3/2 – Question Paper (Summer 2025)

* 0000800000001 *



,










,




Cambridge International AS & A Level

¬Wz> 4mHuOªEŠ`z6€W
¬bšsW¡‰‹jwq]_•sªu‚
¥E¥Uu•e•E¥¥ u •5U
* 0 3 6 4 5 7 8 4 6 4 *




ACCOUNTING 9706/32
Paper 3 Financial Accounting May/June 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 (PQ) 341032/2
© UCLES 2025 [Turn over

, * 0000800000002 *




DO NOT WRITE IN THIS MARGIN
2
,










,

1 Read Source A in the insert.

(a) Prepare the manufacturing account for the year ended 31 December 2024.

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

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

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

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




DO NOT WRITE IN THIS MARGIN
...................................................................................................................................................

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

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

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

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

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




DO NOT WRITE IN THIS MARGIN
...................................................................................................................................................

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

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

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

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

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




DO NOT WRITE IN THIS MARGIN
...................................................................................................................................................

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

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

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

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

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

...................................................................................................................................................
DO NOT WRITE IN THIS MARGIN




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

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

............................................................................................................................................. [8]

ĬÕú¾Ġ´íÈõÏĪÅĊÝü¸þ×
© UCLES 2025 ĬâĜôÖĥýĝÑĊćÂėğÃÒíĂ
ĥĕõÕµõĥõõåµÅąµĥÕĕÕ
9706/32/M/J/25