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Cambridge International AS & A Level
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ACCOUNTING 9706/22
Paper 2 Fundamentals of Accounting May/June 2025
1 hour 45 minutes
You must answer on the question paper.
No additional materials are needed.
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 rough working.
● You may use a calculator.
● You should present all accounting statements in good style.
● International accounting terms and formats should be used as appropriate.
● You should show your workings.
INFORMATION
● The total mark for this paper is 90.
● The number of marks for each question or part question is shown in brackets [ ].
This document has 20 pages. Any blank pages are indicated.
DC (DE) 341487/5
© UCLES 2025 [Turn over
, * 0000800000002 *
DO NOT WRITE IN THIS MARGIN
2
, ,
1 H Limited’s financial year ended on 31 December 2024. On that date, the following information
was available.
Non-current assets included the following:
Cost at Provision for Depreciation Allocation
1 January depreciation at policy
2024 1 January 2024
Motor vehicles $80 000 $28 400 20% per annum 75% Distribution
using the reducing costs
DO NOT WRITE IN THIS MARGIN
balance method 25% Administrative
expenses
Furniture and $45 000 $16 200 15% per annum 100% Administrative
equipment using the expenses
straight-line
method
On 1 July 2024, equipment, which cost $8000 when purchased on 1 January 2022, was sold for
$3900. Depreciation is provided on furniture and equipment on a month-by-month basis in the
year of disposal.
(a) Calculate the depreciation charge for 2024 on the following non-current assets.
DO NOT WRITE IN THIS MARGIN
(i) Motor vehicles
...........................................................................................................................................
..................................................................................................................................... [1]
(ii) Furniture and equipment
...........................................................................................................................................
...........................................................................................................................................
DO NOT WRITE IN THIS MARGIN
...........................................................................................................................................
..................................................................................................................................... [2]
(b) Calculate the profit or loss on the disposal of equipment.
...................................................................................................................................................
...................................................................................................................................................
...................................................................................................................................................
DO NOT WRITE IN THIS MARGIN
............................................................................................................................................. [2]
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9706/22/M/J/25
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DO NOT WRITE IN THIS MARGIN
3
, ,
BLANK PAGE
DO NOT WRITE IN THIS MARGIN
DO NOT WRITE IN THIS MARGIN
DO NOT WRITE IN THIS MARGIN
DO NOT WRITE IN THIS MARGIN
Ĭ×Ċ®Ġ´íÈõÏĪÅĊÝú·þ×
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9706/22/M/J/25 [Turn over
, ,
Cambridge International AS & A Level
¬W. 4mHuOªE`z5W
¬]|V¦U~x¬j£K
¥¥E5U UEUUE uEuUU
* 2 0 8 0 5 9 1 8 0 3 *
ACCOUNTING 9706/22
Paper 2 Fundamentals of Accounting May/June 2025
1 hour 45 minutes
You must answer on the question paper.
No additional materials are needed.
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 rough working.
● You may use a calculator.
● You should present all accounting statements in good style.
● International accounting terms and formats should be used as appropriate.
● You should show your workings.
INFORMATION
● The total mark for this paper is 90.
● The number of marks for each question or part question is shown in brackets [ ].
This document has 20 pages. Any blank pages are indicated.
DC (DE) 341487/5
© UCLES 2025 [Turn over
, * 0000800000002 *
DO NOT WRITE IN THIS MARGIN
2
, ,
1 H Limited’s financial year ended on 31 December 2024. On that date, the following information
was available.
Non-current assets included the following:
Cost at Provision for Depreciation Allocation
1 January depreciation at policy
2024 1 January 2024
Motor vehicles $80 000 $28 400 20% per annum 75% Distribution
using the reducing costs
DO NOT WRITE IN THIS MARGIN
balance method 25% Administrative
expenses
Furniture and $45 000 $16 200 15% per annum 100% Administrative
equipment using the expenses
straight-line
method
On 1 July 2024, equipment, which cost $8000 when purchased on 1 January 2022, was sold for
$3900. Depreciation is provided on furniture and equipment on a month-by-month basis in the
year of disposal.
(a) Calculate the depreciation charge for 2024 on the following non-current assets.
DO NOT WRITE IN THIS MARGIN
(i) Motor vehicles
...........................................................................................................................................
..................................................................................................................................... [1]
(ii) Furniture and equipment
...........................................................................................................................................
...........................................................................................................................................
DO NOT WRITE IN THIS MARGIN
...........................................................................................................................................
..................................................................................................................................... [2]
(b) Calculate the profit or loss on the disposal of equipment.
...................................................................................................................................................
...................................................................................................................................................
...................................................................................................................................................
DO NOT WRITE IN THIS MARGIN
............................................................................................................................................. [2]
ĬÕĊ®Ġ´íÈõÏĪÅĊÝü·þ×
© UCLES 2025 ĬÝğû×ĢīċÞóĂćĒęáóĈĂ
ĥµÕĕõµÅµõĕąąąµåµõÕ
9706/22/M/J/25
, * 0000800000003 *
DO NOT WRITE IN THIS MARGIN
3
, ,
BLANK PAGE
DO NOT WRITE IN THIS MARGIN
DO NOT WRITE IN THIS MARGIN
DO NOT WRITE IN THIS MARGIN
DO NOT WRITE IN THIS MARGIN
Ĭ×Ċ®Ġ´íÈõÏĪÅĊÝú·þ×
© UCLES 2025 ĬÝĠüÏĨħûÛąïÂÆġõóøĂ
ĥµåÕµÕåÕĥĥÕąąÕÅõĥÕ
9706/22/M/J/25 [Turn over
