Eggzams / A Level practice questions / A Level Accounting
Cambridge International AS & A Level · 9706
A Level Accounting practice questions, by topic
Eggzams has 1,650 original A Level Accounting questions for the Cambridge International AS & A Level 9706 syllabus, organised into 33 topics. Topics include Introduction to Accounting, Accounting Concepts and Principles, Double Entry Bookkeeping, Books of Prime Entry and Ledger Accounts and the Trial Balance. Every question has an explanation after you answer, so a wrong answer becomes a mini-lesson.
Sample A Level Accounting questions
Here is the kind of question you will get, with the explanation that follows every answer. These are free in the app.
A Level Accounting (9706) · Accruals and Prepayments
An accrued expense is best described as:
- Income earned during the period but not yet received in cash
- An expense incurred during the period but not yet paid or recorded
- An expense paid in advance, covering a future accounting period
- Income received in advance, covering a future accounting period
An accrued expense is an expense that has been incurred during the period but not yet paid or recorded, so it needs to be added when preparing the accounts.
A Level Accounting (9706) · Control Accounts
The sales ledger control account (total trade receivables account) is best described as:
- An account showing only the business’s total cash balance
- An account used only to record non-current assets
- A summary of the total amount owed to all credit suppliers combined
- A summary of the total amount owed by all credit customers combined
The sales ledger control account summarises the total amount owed by all credit customers combined, acting as a check against the sum of individual customer balances.
A Level Accounting (9706) · Books of Prime Entry
The purchases day book is used to record:
- Credit sales made to customers
- Cash purchases made directly from suppliers
- Cash receipts from customers
- Credit purchase invoices received from suppliers
The purchases day book records credit purchase invoices received from suppliers, listing each credit purchase before it is posted to the ledger.
Topics covered: 33 topics, 1,650 questions
A Level Accounting on Eggzams is split into the topics below, so you can drill exactly the part you find hardest instead of working through a textbook in order. Each topic has its own progress tracker.
- Introduction to Accounting
- Accounting Concepts and Principles
- Double Entry Bookkeeping
- Books of Prime Entry
- Ledger Accounts and the Trial Balance
- Correction of Errors and Suspense Accounts
- Control Accounts
- Bank Reconciliation Statements
- Irrecoverable Debts and Provision for Doubtful Debts
- Depreciation of Non-Current Assets
- Inventory Valuation
- Accruals and Prepayments
- Income Statements for Sole Traders
- Statement of Financial Position for Sole Traders
- Incomplete Records
- Partnership Accounts: Formation and Profit Allocation
- Partnership Accounts: Changes in Partnership
- Company Accounts: Share Capital and Debentures
- Company Financial Statements
- Manufacturing Accounts
- Accounts of Clubs and Societies
- Analysis and Interpretation of Accounts
- Budgeting and Cash Budgets
- Marginal Costing
- Absorption Costing
- Standard Costing and Variance Analysis
- Capital Investment Appraisal
- International Accounting Standards (IAS 1, 2, 7, 8, 10, 16, 36, 37, 38)
- Ethics, Auditing and Stewardship
- Business Acquisition, Merger and Goodwill
- Computerised Accounting Systems: Introduction, Transfer and Data Integrity
- Activity Based Costing (ABC)
- Statement of Cash Flows and Statement of Changes in Equity (IAS 7)
How to practise A Level Accounting with Eggzams
Pick one topic, answer a short run of questions, and read the explanation after every answer, right or wrong. Repeat the topics where your accuracy is lowest. Questions come in easy, medium and hard, so you can build up in each topic and see the difficulty rise as you improve.
Try 5 questions in every topic, free
Create a free account to start. One $9.99 payment unlocks everything, with no subscription, ever.
Frequently asked
How many A Level Accounting practice questions does Eggzams have?
1,650 original questions across 33 topics, each with an explanation.
Are these real A Level Accounting past paper questions?
No. Every question is written from scratch and checked against the current syllabus. Eggzams never copies or reproduces past exam papers.
Is A Level Accounting practice free?
The first 5 questions in every topic are free once you create a free account. A one-time payment of $9.99 unlocks everything in the app, with no subscription.
Is Eggzams affiliated with Cambridge University Press & Assessment (Cambridge International Education)?
No. Eggzams is an independent study aid, not affiliated with, authorised by, or endorsed by Cambridge University Press & Assessment (Cambridge International Education).
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