9706_w25_qp_42.pdf 9706_w25_qp_42.pdf 9706_w25_qp_42.pdf
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Cambridge International AS & A Level
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ACCOUNTING 9706/42
Paper 4 Cost and Management Accounting October/November 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) 341350/3
© UCLES 2025 [Turn over
9706_w25_qp_42.pdf 9706_w25_qp_42.pdf 9706_w25_qp_42.pdf
, 9706_w25_qp_42.pdf 9706_w25_qp_42.pdf 9706_w25_qp_42.pdf
* 0000800000002 * DFD
DO NOT WRITE IN THIS MARGIN
2
, ,
1 Read Source A in the insert.
(a) State two benefits of preparing a:
(i) cash budget
1 ........................................................................................................................................
...........................................................................................................................................
2 ........................................................................................................................................
DO NOT WRITE IN THIS MARGIN
...........................................................................................................................................
[2]
(ii) production budget.
1 ........................................................................................................................................
...........................................................................................................................................
2 ........................................................................................................................................
DO NOT WRITE IN THIS MARGIN
...........................................................................................................................................
[2]
(b) Prepare the production budget (in units) for each of the months of April, May and June.
April May June
...................................................................................................................................................
...................................................................................................................................................
...................................................................................................................................................
...................................................................................................................................................
DO NOT WRITE IN THIS MARGIN
...................................................................................................................................................
...................................................................................................................................................
...................................................................................................................................................
...................................................................................................................................................
[4]
DO NOT WRITE IN THIS MARGIN
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© UCLES 2025 ĬÞĔóÍīĦĪÙÿąĚÿÀÍÜõĂ 9706/42/O/N/25
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9706_w25_qp_42.pdf 9706_w25_qp_42.pdf 9706_w25_qp_42.pdf
* 0000800000001 * DFD
, ,
Cambridge International AS & A Level
¬Wz> 4mHuOªE`y5W
¬^tP¢brsu76¤m
¥e U5u¥uE5eEEU uU
* 1 0 3 4 5 9 7 3 6 6 *
ACCOUNTING 9706/42
Paper 4 Cost and Management Accounting October/November 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) 341350/3
© UCLES 2025 [Turn over
9706_w25_qp_42.pdf 9706_w25_qp_42.pdf 9706_w25_qp_42.pdf
, 9706_w25_qp_42.pdf 9706_w25_qp_42.pdf 9706_w25_qp_42.pdf
* 0000800000002 * DFD
DO NOT WRITE IN THIS MARGIN
2
, ,
1 Read Source A in the insert.
(a) State two benefits of preparing a:
(i) cash budget
1 ........................................................................................................................................
...........................................................................................................................................
2 ........................................................................................................................................
DO NOT WRITE IN THIS MARGIN
...........................................................................................................................................
[2]
(ii) production budget.
1 ........................................................................................................................................
...........................................................................................................................................
2 ........................................................................................................................................
DO NOT WRITE IN THIS MARGIN
...........................................................................................................................................
[2]
(b) Prepare the production budget (in units) for each of the months of April, May and June.
April May June
...................................................................................................................................................
...................................................................................................................................................
...................................................................................................................................................
...................................................................................................................................................
DO NOT WRITE IN THIS MARGIN
...................................................................................................................................................
...................................................................................................................................................
...................................................................................................................................................
...................................................................................................................................................
[4]
DO NOT WRITE IN THIS MARGIN
ĬÕú¾Ġ´íÈõÏĪÅĊÝû·þ×
© UCLES 2025 ĬÞĔóÍīĦĪÙÿąĚÿÀÍÜõĂ 9706/42/O/N/25
ĥõĕÕõĕåĕõõõąÅĕĥÕÕÕ
9706_w25_qp_42.pdf 9706_w25_qp_42.pdf 9706_w25_qp_42.pdf
