Cambridge International AS & A Level Accounting 9706/31 – UCLES 2025 – October/November Paper 3 Financial Accounting question paper

9706_w25_qp_31.pdf 9706_w25_qp_31.pdf 9706_w25_qp_31.pdf

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Cambridge International AS & A Level

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ACCOUNTING 9706/31
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.


DC (PQ) 341116/3
© UCLES 2025 [Turn over




9706_w25_qp_31.pdf 9706_w25_qp_31.pdf 9706_w25_qp_31.pdf

, 9706_w25_qp_31.pdf 9706_w25_qp_31.pdf 9706_w25_qp_31.pdf

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1 Read Source A in the insert.

(a) Explain the reason for the treatment of the following entries in the research and development
account:

(i) statement of profit or loss

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(ii) balance c/d.

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(b) State the reason for the following entries in the retained earnings account:

(i) ordinary share capital

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(ii) statement of profit or loss.

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