Cambridge International AS & A Level Accounting 9706/43 Paper 4 question paper from the May/June 2025 examination series. It contains structured accounting questions assessing advanced financial reporting and analytical skills.

9706_w25_qp_43.pdf 9706_w25_qp_43.pdf 9706_w25_qp_43.pdf

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Cambridge International AS & A Level

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ACCOUNTING 9706/43
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 (EV) 346258/3
© UCLES 2025 [Turn over




9706_w25_qp_43.pdf 9706_w25_qp_43.pdf 9706_w25_qp_43.pdf

, 9706_w25_qp_43.pdf 9706_w25_qp_43.pdf 9706_w25_qp_43.pdf

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1 Read Source A in the insert.

(a) Prepare the flexible budget statement for March showing the budgeted profit.

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(b) Calculate the following variances:

(i) material price

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(ii) material usage

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(iii) labour rate

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