9706_w25_qp_41.pdf 9706_w25_qp_41.pdf 9706_w25_qp_41.pdf
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Cambridge International AS & A Level
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ACCOUNTING 9706/41
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 8 pages.
DC (PQ) 341228/3
© UCLES 2025 [Turn over
9706_w25_qp_41.pdf 9706_w25_qp_41.pdf 9706_w25_qp_41.pdf
, 9706_w25_qp_41.pdf 9706_w25_qp_41.pdf 9706_w25_qp_41.pdf
* 0000800000002 * DFD
DO NOT WRITE IN THIS MARGIN
2
, ,
1 Read Source A in the insert.
(a) Calculate the net present value (NPV) of:
(i) the new machine
...........................................................................................................................................
...........................................................................................................................................
...........................................................................................................................................
DO NOT WRITE IN THIS MARGIN
...........................................................................................................................................
...........................................................................................................................................
...........................................................................................................................................
...........................................................................................................................................
...........................................................................................................................................
...........................................................................................................................................
DO NOT WRITE IN THIS MARGIN
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...........................................................................................................................................
..................................................................................................................................... [3]
(ii) the upgraded machine.
...........................................................................................................................................
...........................................................................................................................................
DO NOT WRITE IN THIS MARGIN
...........................................................................................................................................
...........................................................................................................................................
...........................................................................................................................................
...........................................................................................................................................
...........................................................................................................................................
...........................................................................................................................................
...........................................................................................................................................
DO NOT WRITE IN THIS MARGIN
...........................................................................................................................................
...........................................................................................................................................
..................................................................................................................................... [3]
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© UCLES 2025 ĬßĪòØĢóïÖóĂ½ÇĎúñ÷Ă 9706/41/O/N/25
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9706_w25_qp_41.pdf 9706_w25_qp_41.pdf 9706_w25_qp_41.pdf
* 0000800000001 * DFD
, ,
Cambridge International AS & A Level
¬Oz> 4mHuOªE`{5W
¬_¬qU¦w]~xbo¨JIo
¥EUu5¥EUeEE5 U
* 1 9 1 1 2 9 7 3 7 8 *
ACCOUNTING 9706/41
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 8 pages.
DC (PQ) 341228/3
© UCLES 2025 [Turn over
9706_w25_qp_41.pdf 9706_w25_qp_41.pdf 9706_w25_qp_41.pdf
, 9706_w25_qp_41.pdf 9706_w25_qp_41.pdf 9706_w25_qp_41.pdf
* 0000800000002 * DFD
DO NOT WRITE IN THIS MARGIN
2
, ,
1 Read Source A in the insert.
(a) Calculate the net present value (NPV) of:
(i) the new machine
...........................................................................................................................................
...........................................................................................................................................
...........................................................................................................................................
DO NOT WRITE IN THIS MARGIN
...........................................................................................................................................
...........................................................................................................................................
...........................................................................................................................................
...........................................................................................................................................
...........................................................................................................................................
...........................................................................................................................................
DO NOT WRITE IN THIS MARGIN
...........................................................................................................................................
...........................................................................................................................................
..................................................................................................................................... [3]
(ii) the upgraded machine.
...........................................................................................................................................
...........................................................................................................................................
DO NOT WRITE IN THIS MARGIN
...........................................................................................................................................
...........................................................................................................................................
...........................................................................................................................................
...........................................................................................................................................
...........................................................................................................................................
...........................................................................................................................................
...........................................................................................................................................
DO NOT WRITE IN THIS MARGIN
...........................................................................................................................................
...........................................................................................................................................
..................................................................................................................................... [3]
ĬÍú¾Ġ´íÈõÏĪÅĊÝù·þ×
© UCLES 2025 ĬßĪòØĢóïÖóĂ½ÇĎúñ÷Ă 9706/41/O/N/25
ĥĕąÕµÕåõõĕõąÅõĥÕåÕ
9706_w25_qp_41.pdf 9706_w25_qp_41.pdf 9706_w25_qp_41.pdf
