9706_s25_qp_43.pdf 9706_s25_qp_43.pdf 9706_s25_qp_43.pdf
* 0000800000001 *
, ,
Cambridge International AS & A Level
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* 9 1 4 2 4 4 0 8 9 0 *
ACCOUNTING 9706/43
Paper 4 Cost and Management Accounting May/June 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 12 pages. Any blank pages are indicated.
DC (SL) 340882/2
© UCLES 2025 [Turn over
9706_s25_qp_43.pdf 9706_s25_qp_43.pdf 9706_s25_qp_43
,
1
© UCLES 2025
9706_s25_qp_43.pdf
9706_s25_qp_43.pdf
Year Cost Equipment Tickets Rental Fixed costs Administrative Net cash flow
costs
,
$ $ $ $ $ $ $
* 0000800000002 *
.............. ....................... ....................... ....................... ....................... ....................... ....................... .......................
ĥĥÕĕõÕĥõÅÕąÅąĕąÕÅÕ
ĬãüóÜĤĔü×ĊĉÏÏÿĖÑôĂ
ĬÕú¾Ġ´íÈõÏĪÅĊÝû·þ×
Read Source A in the insert.
.............. ....................... ....................... ....................... ....................... ....................... ....................... .......................
,
.............. ....................... ....................... ....................... ....................... ....................... ....................... .......................
2
.............. ....................... ....................... ....................... ....................... ....................... ....................... .......................
9706/43/M/J/25
9706_s25_qp_43.pdf
9706_s25_qp_43.pdf
.............. ....................... ....................... ....................... ....................... ....................... ....................... .......................
.............. ....................... ....................... ....................... ....................... ....................... ....................... .......................
.............. ....................... ....................... ....................... ....................... ....................... ....................... .......................
.............. ....................... ....................... ....................... ....................... ....................... ....................... .......................
(a) Complete the following table by calculating the net cash flow for each year of the project.
[10]
9706_s25_qp_43
9706_s25_qp_43.pdf
DO NOT WRITE IN THIS MARGIN DO NOT WRITE IN THIS MARGIN DO NOT WRITE IN THIS MARGIN DO NOT WRITE IN THIS MARGIN DO NOT WRITE IN THIS MARGIN
* 0000800000001 *
, ,
Cambridge International AS & A Level
¬Wz> 4mHuOªE`y5W
¬cztY¨`wo4§uf©|
¥5E55euU U¥¥U
* 9 1 4 2 4 4 0 8 9 0 *
ACCOUNTING 9706/43
Paper 4 Cost and Management Accounting May/June 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 12 pages. Any blank pages are indicated.
DC (SL) 340882/2
© UCLES 2025 [Turn over
9706_s25_qp_43.pdf 9706_s25_qp_43.pdf 9706_s25_qp_43
,
1
© UCLES 2025
9706_s25_qp_43.pdf
9706_s25_qp_43.pdf
Year Cost Equipment Tickets Rental Fixed costs Administrative Net cash flow
costs
,
$ $ $ $ $ $ $
* 0000800000002 *
.............. ....................... ....................... ....................... ....................... ....................... ....................... .......................
ĥĥÕĕõÕĥõÅÕąÅąĕąÕÅÕ
ĬãüóÜĤĔü×ĊĉÏÏÿĖÑôĂ
ĬÕú¾Ġ´íÈõÏĪÅĊÝû·þ×
Read Source A in the insert.
.............. ....................... ....................... ....................... ....................... ....................... ....................... .......................
,
.............. ....................... ....................... ....................... ....................... ....................... ....................... .......................
2
.............. ....................... ....................... ....................... ....................... ....................... ....................... .......................
9706/43/M/J/25
9706_s25_qp_43.pdf
9706_s25_qp_43.pdf
.............. ....................... ....................... ....................... ....................... ....................... ....................... .......................
.............. ....................... ....................... ....................... ....................... ....................... ....................... .......................
.............. ....................... ....................... ....................... ....................... ....................... ....................... .......................
.............. ....................... ....................... ....................... ....................... ....................... ....................... .......................
(a) Complete the following table by calculating the net cash flow for each year of the project.
[10]
9706_s25_qp_43
9706_s25_qp_43.pdf
DO NOT WRITE IN THIS MARGIN DO NOT WRITE IN THIS MARGIN DO NOT WRITE IN THIS MARGIN DO NOT WRITE IN THIS MARGIN DO NOT WRITE IN THIS MARGIN
