9706_s25_qp_32.pdf 9706_s25_qp_32.pdf 9706_s25_qp_32.pdf
* 0000800000001 *
, ,
Cambridge International AS & A Level
¬Wz> 4mHuOªE`z6W
¬bsW¡jwq]_sªu
¥E¥UueE¥¥ u 5U
* 0 3 6 4 5 7 8 4 6 4 *
ACCOUNTING 9706/32
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 12 pages. Any blank pages are indicated.
DC (PQ) 341032/2
© UCLES 2025 [Turn over
9706_s25_qp_32.pdf 9706_s25_qp_32.pdf 9706_s25_qp_32.pdf
, 9706_s25_qp_32.pdf 9706_s25_qp_32.pdf 9706_s25_qp_32.pdf
* 0000800000002 *
DO NOT WRITE IN THIS MARGIN
2
, ,
1 Read Source A in the insert.
(a) Prepare the manufacturing account for the year ended 31 December 2024.
...................................................................................................................................................
...................................................................................................................................................
...................................................................................................................................................
...................................................................................................................................................
DO NOT WRITE IN THIS MARGIN
...................................................................................................................................................
...................................................................................................................................................
...................................................................................................................................................
...................................................................................................................................................
...................................................................................................................................................
...................................................................................................................................................
DO NOT WRITE IN THIS MARGIN
...................................................................................................................................................
...................................................................................................................................................
...................................................................................................................................................
...................................................................................................................................................
...................................................................................................................................................
...................................................................................................................................................
DO NOT WRITE IN THIS MARGIN
...................................................................................................................................................
...................................................................................................................................................
...................................................................................................................................................
...................................................................................................................................................
...................................................................................................................................................
...................................................................................................................................................
DO NOT WRITE IN THIS MARGIN
...................................................................................................................................................
...................................................................................................................................................
...................................................................................................................................................
............................................................................................................................................. [8]
ĬÕú¾Ġ´íÈõÏĪÅĊÝü¸þ×
© UCLES 2025 ĬâĜôÖĥýĝÑĊćÂėğÃÒíĂ 9706/32/M/J/25
ĥĕõÕµõĥõõåµÅąµĥÕĕÕ
9706_s25_qp_32.pdf 9706_s25_qp_32.pdf 9706_s25_qp_32.pdf
* 0000800000001 *
, ,
Cambridge International AS & A Level
¬Wz> 4mHuOªE`z6W
¬bsW¡jwq]_sªu
¥E¥UueE¥¥ u 5U
* 0 3 6 4 5 7 8 4 6 4 *
ACCOUNTING 9706/32
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 12 pages. Any blank pages are indicated.
DC (PQ) 341032/2
© UCLES 2025 [Turn over
9706_s25_qp_32.pdf 9706_s25_qp_32.pdf 9706_s25_qp_32.pdf
, 9706_s25_qp_32.pdf 9706_s25_qp_32.pdf 9706_s25_qp_32.pdf
* 0000800000002 *
DO NOT WRITE IN THIS MARGIN
2
, ,
1 Read Source A in the insert.
(a) Prepare the manufacturing account for the year ended 31 December 2024.
...................................................................................................................................................
...................................................................................................................................................
...................................................................................................................................................
...................................................................................................................................................
DO NOT WRITE IN THIS MARGIN
...................................................................................................................................................
...................................................................................................................................................
...................................................................................................................................................
...................................................................................................................................................
...................................................................................................................................................
...................................................................................................................................................
DO NOT WRITE IN THIS MARGIN
...................................................................................................................................................
...................................................................................................................................................
...................................................................................................................................................
...................................................................................................................................................
...................................................................................................................................................
...................................................................................................................................................
DO NOT WRITE IN THIS MARGIN
...................................................................................................................................................
...................................................................................................................................................
...................................................................................................................................................
...................................................................................................................................................
...................................................................................................................................................
...................................................................................................................................................
DO NOT WRITE IN THIS MARGIN
...................................................................................................................................................
...................................................................................................................................................
...................................................................................................................................................
............................................................................................................................................. [8]
ĬÕú¾Ġ´íÈõÏĪÅĊÝü¸þ×
© UCLES 2025 ĬâĜôÖĥýĝÑĊćÂėğÃÒíĂ 9706/32/M/J/25
ĥĕõÕµõĥõõåµÅąµĥÕĕÕ
9706_s25_qp_32.pdf 9706_s25_qp_32.pdf 9706_s25_qp_32.pdf
