9706_w25_qp_32.pdf 9706_w25_qp_32.pdf 9706_w25_qp_32.pdf
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, ,
Cambridge International AS & A Level
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ACCOUNTING 9706/32
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 16 pages. Any blank pages are indicated.
DC (SL) 341193/4
© UCLES 2025 [Turn over
9706_w25_qp_32.pdf 9706_w25_qp_32.pdf 4/13/2026, 4:25:28 PM
,9706_w25_qp_32.pdf 9706_w25_qp_32.pdf 9706_w25_qp_32.pdf
* 0000800000002 * DFD
DO NOT WRITE IN THIS MARGIN
2
, ,
1 Read Source A in the insert.
(a) Suggest one reason why QW plc might want to purchase the partnership.
...................................................................................................................................................
............................................................................................................................................. [1]
(b) Prepare the realisation account if option 1 is adopted.
...................................................................................................................................................
DO NOT WRITE IN THIS MARGIN
...................................................................................................................................................
...................................................................................................................................................
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...................................................................................................................................................
...................................................................................................................................................
...................................................................................................................................................
DO NOT WRITE IN THIS MARGIN
...................................................................................................................................................
...................................................................................................................................................
...................................................................................................................................................
...................................................................................................................................................
............................................................................................................................................. [5]
DO NOT WRITE IN THIS MARGIN
DO NOT WRITE IN THIS MARGIN
ĬÍĊ®Ġ´íÈõÏĪÅĊÝü·þ×
© UCLES 2025 ĬæĎòÕĨñĤéĄñÎä÷åê÷Ă 9706/32/O/N/25
ĥĥĥĕõõąĕąĕµąąĕąµÅÕ
9706_w25_qp_32.pdf 9706_w25_qp_32.pdf 4/13/2026, 4:25:28 PM
, 9706_w25_qp_32.pdf 9706_w25_qp_32.pdf 9706_w25_qp_32.pdf
* 0000800000003 * DFD
DO NOT WRITE IN THIS MARGIN
3
, ,
(c) Calculate the amount of cash payable to or receivable from each partner if option 1 is
adopted.
Omira Peter
$ $
.......................................................... ....................................... .......................................
.......................................................... ....................................... .......................................
DO NOT WRITE IN THIS MARGIN
.......................................................... ....................................... .......................................
.......................................................... ....................................... .......................................
.......................................................... ....................................... .......................................
.......................................................... ....................................... .......................................
.......................................................... ....................................... .......................................
Cash
DO NOT WRITE IN THIS MARGIN
....................................... .......................................
[6]
(d) Prepare the bank account of the partnership, showing the entries to close the business if
option 1 is adopted.
...................................................................................................................................................
...................................................................................................................................................
...................................................................................................................................................
DO NOT WRITE IN THIS MARGIN
...................................................................................................................................................
...................................................................................................................................................
...................................................................................................................................................
...................................................................................................................................................
...................................................................................................................................................
...................................................................................................................................................
............................................................................................................................................. [3]
DO NOT WRITE IN THIS MARGIN
ĬÏĊ®Ġ´íÈõÏĪÅĊÝú·þ×
© UCLES 2025 ĬæčñÍĢíĔÐöĀěøÿñêćĂ
ĥĥĕÕµĕĥõĕĥĥąąõĥõÕÕ
9706/32/O/N/25 [Turn over
9706_w25_qp_32.pdf 9706_w25_qp_32.pdf 4/13/2026, 4:25:28 PM
* 0000800000001 * DFD
, ,
Cambridge International AS & A Level
¬O. 4mHuOªE`z5W
¬fqX¤uRm1}o
¥5u5Eu5U¥E U¥u¥U
* 1 6 4 0 3 2 4 8 9 7 *
ACCOUNTING 9706/32
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 16 pages. Any blank pages are indicated.
DC (SL) 341193/4
© UCLES 2025 [Turn over
9706_w25_qp_32.pdf 9706_w25_qp_32.pdf 4/13/2026, 4:25:28 PM
,9706_w25_qp_32.pdf 9706_w25_qp_32.pdf 9706_w25_qp_32.pdf
* 0000800000002 * DFD
DO NOT WRITE IN THIS MARGIN
2
, ,
1 Read Source A in the insert.
(a) Suggest one reason why QW plc might want to purchase the partnership.
...................................................................................................................................................
............................................................................................................................................. [1]
(b) Prepare the realisation account if option 1 is adopted.
...................................................................................................................................................
DO NOT WRITE IN THIS MARGIN
...................................................................................................................................................
...................................................................................................................................................
...................................................................................................................................................
...................................................................................................................................................
...................................................................................................................................................
...................................................................................................................................................
DO NOT WRITE IN THIS MARGIN
...................................................................................................................................................
...................................................................................................................................................
...................................................................................................................................................
...................................................................................................................................................
............................................................................................................................................. [5]
DO NOT WRITE IN THIS MARGIN
DO NOT WRITE IN THIS MARGIN
ĬÍĊ®Ġ´íÈõÏĪÅĊÝü·þ×
© UCLES 2025 ĬæĎòÕĨñĤéĄñÎä÷åê÷Ă 9706/32/O/N/25
ĥĥĥĕõõąĕąĕµąąĕąµÅÕ
9706_w25_qp_32.pdf 9706_w25_qp_32.pdf 4/13/2026, 4:25:28 PM
, 9706_w25_qp_32.pdf 9706_w25_qp_32.pdf 9706_w25_qp_32.pdf
* 0000800000003 * DFD
DO NOT WRITE IN THIS MARGIN
3
, ,
(c) Calculate the amount of cash payable to or receivable from each partner if option 1 is
adopted.
Omira Peter
$ $
.......................................................... ....................................... .......................................
.......................................................... ....................................... .......................................
DO NOT WRITE IN THIS MARGIN
.......................................................... ....................................... .......................................
.......................................................... ....................................... .......................................
.......................................................... ....................................... .......................................
.......................................................... ....................................... .......................................
.......................................................... ....................................... .......................................
Cash
DO NOT WRITE IN THIS MARGIN
....................................... .......................................
[6]
(d) Prepare the bank account of the partnership, showing the entries to close the business if
option 1 is adopted.
...................................................................................................................................................
...................................................................................................................................................
...................................................................................................................................................
DO NOT WRITE IN THIS MARGIN
...................................................................................................................................................
...................................................................................................................................................
...................................................................................................................................................
...................................................................................................................................................
...................................................................................................................................................
...................................................................................................................................................
............................................................................................................................................. [3]
DO NOT WRITE IN THIS MARGIN
ĬÏĊ®Ġ´íÈõÏĪÅĊÝú·þ×
© UCLES 2025 ĬæčñÍĢíĔÐöĀěøÿñêćĂ
ĥĥĕÕµĕĥõĕĥĥąąõĥõÕÕ
9706/32/O/N/25 [Turn over
9706_w25_qp_32.pdf 9706_w25_qp_32.pdf 4/13/2026, 4:25:28 PM
