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Cambridge International AS & A Level
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ACCOUNTING 9706/33
Paper 3 Financial Accounting May/June 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 (LK) 340782/3
© UCLES 2025 [Turn over
, * 0000800000002 *
DO NOT WRITE IN THIS MARGIN
2
, ,
1 Read Source A in the insert.
(a) Explain why the club adopts the policy of spreading life membership fees over ten years
equally.
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(b) Calculate the profit/loss from operating the vending machine for the year ended
31 December 2024.
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DO NOT WRITE IN THIS MARGIN
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DO NOT WRITE IN THIS MARGIN
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9706/33/M/J/25
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3
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(c) Prepare the income and expenditure account for the year ended 31 December 2024.
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DO NOT WRITE IN THIS MARGIN
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DO NOT WRITE IN THIS MARGIN
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DO NOT WRITE IN THIS MARGIN
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............................................................................................................................................. [9]
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9706/33/M/J/25 [Turn over
, ,
Cambridge International AS & A Level
¬O. 4mHuOªE`y6W
¬azqN¥|[} iim1
¥¥uU5¥UE E5EUU
* 9 0 6 5 4 3 0 9 5 9 *
ACCOUNTING 9706/33
Paper 3 Financial Accounting May/June 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 (LK) 340782/3
© UCLES 2025 [Turn over
, * 0000800000002 *
DO NOT WRITE IN THIS MARGIN
2
, ,
1 Read Source A in the insert.
(a) Explain why the club adopts the policy of spreading life membership fees over ten years
equally.
...................................................................................................................................................
...................................................................................................................................................
...................................................................................................................................................
DO NOT WRITE IN THIS MARGIN
...................................................................................................................................................
...................................................................................................................................................
............................................................................................................................................. [3]
(b) Calculate the profit/loss from operating the vending machine for the year ended
31 December 2024.
...................................................................................................................................................
...................................................................................................................................................
DO NOT WRITE IN THIS MARGIN
...................................................................................................................................................
...................................................................................................................................................
...................................................................................................................................................
...................................................................................................................................................
...................................................................................................................................................
...................................................................................................................................................
DO NOT WRITE IN THIS MARGIN
...................................................................................................................................................
...................................................................................................................................................
...................................................................................................................................................
............................................................................................................................................. [4]
DO NOT WRITE IN THIS MARGIN
ĬÍĊ®Ġ´íÈõÏĪÅĊÝû¸þ×
© UCLES 2025 ĬáüòÏġðôäô÷ĪđÓ½ĉăĂ
ĥµĥÕõõåµõÅÅÅÅõåÕõÕ
9706/33/M/J/25
, * 0000800000003 *
DO NOT WRITE IN THIS MARGIN
3
, ,
(c) Prepare the income and expenditure account for the year ended 31 December 2024.
...................................................................................................................................................
...................................................................................................................................................
...................................................................................................................................................
...................................................................................................................................................
...................................................................................................................................................
DO NOT WRITE IN THIS MARGIN
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DO NOT WRITE IN THIS MARGIN
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DO NOT WRITE IN THIS MARGIN
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DO NOT WRITE IN THIS MARGIN
...................................................................................................................................................
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............................................................................................................................................. [9]
ĬÏĊ®Ġ´íÈõÏĪÅĊÝù¸þ×
© UCLES 2025 Ĭáûñ×ħôĄÕĆĊßÅëęĉóĂ
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9706/33/M/J/25 [Turn over
