Accounting
Cambridge AS/A Level
This is the published topic structure for Cambridge Cambridge AS/A Level Accounting 9706, 2026–2028. Topics map to the papers below, so a student entered for only some components never sees progress counted against papers they do not sit.
Papers in this syllabus
Every component Cambridge lists for 9706. Which ones a candidate sits depends on the route chosen.
Syllabus topics
The topics a teacher works through, in syllabus order.
1 Financial accounting (AS Level)
Types of business entity · The accounting system · Accounting for non-current assets · Reconciliation and verification · Preparation of financial statements · Analysis and communication of accounting information
2 Cost and management accounting (AS Level)
Costs and cost behaviour · Traditional costing methods
3 Financial accounting (A Level)
Preparation of financial statements · Regulatory and ethical considerations · Business acquisition and merger · Computerised accounting systems · Analysis and communication of accounting information
4 Cost and management accounting (A Level)
Activity based costing (ABC) · Standard costing · Budgeting and budgetary control · Investment appraisal
Source: Cambridge International Accounting 9706 syllabus, 2026–2028. Extracted and checked against the published structure. Cambridge International is not affiliated with Fect and does not endorse it. All Cambridge courses.