9706 · Cambridge International AS Level
9706/13
Multiple Choice
Accounting · June 2024 · Variant 3
Relative difficulty
Analysis source: Cambridge Assessment International Education
3.0 / 5
120
165 min
Limited company financial statements preparation and absorption costing overhead adjustments.
Cohort performance
Session statistics from official examination reports
Total marks
120
Duration
165 min
Session difficulty
3.0 / 5
Key examiner messages
Top priorities from the principal examiner before you revise
The May/June 2024 Accounting (9706) series presents a balanced assessment split between 30 conceptual multiple-choice questions in Paper 13 and highly structured financial and management accounting problems in Paper 23.
Key focal areas included comprehensive adjustments to Limited Company statements, control account reconciliations, irrecoverable debt accounting, and service department reapportionment under absorption costing.
Question difficulty map
How candidates performed on each question in this series
No data available in official reports
Assessment objectives
Skill and AO weighting from official examiner commentary
Skill weighting
Shows the skill mix this paper tested most heavily.
Financial
Weight: 9100%Reporti
Weight: 889%Costing & Quantitative
Weight: 778%Allocat
Weight: 667%Strategic Evaluation
Weight: 556%Conceptual
Weight: 333%Theory & Principles
Weight: 222%Reconciliation & Correction
Weight: 111%
Method marks watchlist
Where working, steps, or method marks were commonly lost
No data available in official reports
Recurring mistakes across years
Themes examiners flag in multiple recent sessions for this subject
No data available in official reports
Question choice intelligence
Mean scores and popularity for optional questions (HKDSE electives)
No data available in official reports
Level exemplars
What candidate scripts at each grade level looked like
No data available in official reports
Grade & admission context
How marks relate to grade thresholds and entry standards
Report type
Cambridge Principal Examiner Report — component performance and international standards
Level A
Approx. 69% of maximum mark
Level B
Approx. 57% of maximum mark
Level C
Approx. 46% of maximum mark
Level D
Approx. 35% of maximum mark
Level E
Approx. 24% of maximum mark
Deep insights
What top candidates did
Techniques and approaches examiners rewarded in this series
No data available in official reports
Command word playbook
How to match each command word to the expected response style
Show formula, substitution, and unit; method marks need visible working.
Give reasons and link mechanism to outcome; each point needs a because/so chain.
Match the expected response style for “State” questions.
Match the expected response style for “Prepare” questions.
Match the expected response style for “Advise” questions.
Time traps
Sections where candidates spent disproportionate time relative to marks
Min per mark: 1.2
Min per mark: 1.2
Min per mark: 1.2
Min per mark: 1.1
Syllabus traceability
Topics linked to questions and mark weighting in this session
Preparation of financial statements - Limited companies (Financial accounting)
32 marks this session
Traditional costing methods - Absorption costing (Cost and management accounting)
32 marks this session
Reconciliation and verification (Financial accounting)
18 marks this session
MCQ trap analytics
Commonly chosen wrong options from examiner commentary
No data available in official reports
Topic heatmap across years
Mark concentration by topic and exam year for this subject
Mark intensity
Traditional costing methods - Marginal costing
Reconciliation and verification
Preparation of financial statements - Limited companies
Preparation of financial statements - Sole traders
Preparation of financial statements - Partnerships
Preparation of financial statements - Adjustments to draft financial statements (Financial accounting)
Analysis and communication of accounting information (Financial accounting)
Traditional costing methods - Absorption costing
Paper comparison
Marks and duration breakdown across papers in this session
Paper 13 Multiple Choice:
Paper 23 Fundamentals of Accounting:
Marks you can still earn
Where valid approaches outside the mark scheme may still gain credit
No data available in official reports
Practise what examiners flagged
Target weak topics from this report inside the Revui app
Preparation of financial statements - Limited companies (Financial accounting)
32 marks this session
Practise in RevuiTraditional costing methods - Absorption costing (Cost and management accounting)
32 marks this session
Practise in RevuiReconciliation and verification (Financial accounting)
18 marks this session
Practise in RevuiSelf-diagnostic checklist
Key actions before you sit this paper — copy and tick off as you revise
- 1Message
The May/June 2024 Accounting (9706) series presents a balanced assessment split between 30 conceptual multiple-choice questions in Paper 13 and highly structured financial and management accounting problems in Paper 23.
- 2Message
Key focal areas included comprehensive adjustments to Limited Company statements, control account reconciliations, irrecoverable debt accounting, and service department reapportionment under absorption costing.
Teacher briefing pack
One-page session summary for tutors and classroom review
June 2024 2024
Accounting
The May/June 2024 Accounting (9706) series presents a balanced assessment split between 30 conceptual multiple-choice questions in Paper 13 and highly structured financial and management accounting problems in Paper 23. Key focal areas included comprehensive adjustments to Limite
The May/June 2024 Accounting (9706) series presents a balanced assessment split between 30 conceptual multiple-choice questions in Paper 13 and highly structured financial and management accounting problems in Paper 23.
Key focal areas included comprehensive adjustments to Limited Company statements, control account reconciliations, irrecoverable debt accounting, and service department reapportionment under absorption costing.
- Total marks
- 120
- Duration
- 165 min
- Session difficulty
- 3.0 / 5
Session analysis
The May/June 2024 Accounting (9706) series presents a balanced assessment split between 30 conceptual multiple-choice questions in Paper 13 and highly structured financial and management accounting problems in Paper 23. Key focal areas included comprehensive adjustments to Limited Company statements, control account reconciliations, irrecoverable debt accounting, and service department reapportionment under absorption costing.
Updated Jun 12, 2026
Paper breakdown
Paper 13 Multiple Choice:
Paper 23 Fundamentals of Accounting:
Top chapters
Exam structure insights
Marks by chapter
See where the marks were concentrated so revision time goes to the highest-value topics.
Mark accessibility
Estimate which marks were basic, mid-level, or high-difficulty.
79% within easy or medium reach
Command word frequency
Spot common command words so answers match the expected response style.
Question type mix
Compare the mark share of each paper section and question type.
Structured Calculation
59·11·49%
Structured Explain/Advise
31·8·26%
Multiple Choice
30·30·25%
Study ROI
Bigger bubbles recur more often; higher bubbles carry more marks, helping you rank revision priorities.
Difficulty trend
Compare difficulty across recent years.
Time vs marks
Compare marks with suggested time allocation to plan exam pacing.
Paper 23 Q1 (Limite
0.86 m/minPaper 23 Q2 (Contro
0.83 m/minPaper 23 Q3 (Irreco
0.88 m/minPaper 23 Q4 (Absorp
0.86 m/minTotal marks
90
Total time
105 min
Avg pace
0.86
Cumulative marks ladder
The line is your running mark total question by question; dashed lines are the estimated grade cut-offs. See which question the line crosses your target grade at, so you know how far you must answer cleanly and which questions decide a band.
Next-year prediction
Topics worth watching next year, with the reason shown directly below each bar.
Partnership Revaluation & Retirement accounts
85%85%
Statement of Cash Flows (IAS 7)
80%80%
Marginal Costing & Break-Even Analysis
75%75%
Exam tips
Paper format
- Duration
- 1h
- Total marks
- 30
- Weighting
- 25%
- Question types
- Multiple Choice
Analysis is paraphrased for study purposes. Always verify against the official examiner report and mark scheme.