Practise for Cambridge AS Level Accounting 9706 Paper 1 with two full online mock tests. Each has 30 multiple-choice questions in 1 hour, with 22 financial accounting and 8 cost and management accounting questions as in the real paper, and a worked explanation for every answer.
- Paper
- 9706 Paper 1 Multiple Choice (9706/12 in zone 4)
- Exam date
- Tuesday 3 November 2026, morning (zone 4)
- Time
- 1 hour
- Marks
- 30 (28% of the AS Level)
- Questions
- 22 financial + 8 cost and management
- Calculator
- Allowed
Choose a mock test
What each mock covers
Every mock test has the same balance of topics, with different numbers and contexts, so you can track your progress from Mock 1 to Mock 2.
- Types of business entity2 questions
- The accounting system4 questions
- Accounting for non-current assets4 questions
- Reconciliation and verification5 questions
- Preparation of financial statements5 questions
- Analysis of accounting information2 questions
- Costs and cost behaviour3 questions
- Traditional costing methods5 questions
How each topic is examined in 9706 Paper 1
- Financial accounting (22 questions)
- Types of business entity and sources of finance, double entry and books of prime entry, accounting concepts, capital and revenue expenditure, depreciation (straight-line and reducing balance), disposals and revaluation, errors and suspense accounts, bank reconciliations, control accounts, accruals and prepayments, irrecoverable debts, inventory valuation, partnerships, limited companies (rights and bonus issues, reserves) and ratio calculations using the syllabus formulae.
- Cost and management accounting (8 questions)
- Cost behaviour (fixed, variable, semi-variable, stepped), direct and indirect costs, FIFO and AVCO inventory valuation, job and batch costing, overhead apportionment and absorption rates, under- and over-absorption, break-even, margin of safety, contribution to sales ratio, target profit, limiting factors and the profit difference between absorption and marginal costing.
How to use these mocks before the exam
- Take each mock in one sitting, timed, with only the equipment allowed in the exam.
- Do calculations on paper and check the units before choosing an answer.
- Cover the options, work out your own answer first, then find it in the list.
- Read every explanation for the questions you got wrong and redo them a day later.
- Watch for NOT, LEAST and MOST in the question. They decide which option is correct.
- Learn the syllabus ratio formulae exactly: they are the only ones accepted.
Frequently asked questions
When is AS Accounting 9706 Paper 1 in November 2026?
In India and the rest of Cambridge zone 4, 9706 Paper 1 (9706/12) is on the morning of Tuesday 3 November 2026. Other Cambridge administrative zones can sit a different variant on a different day, so always check the timetable and start time with your exam centre.
Are these mock tests the same format as the real paper?
Each mock has 30 four-option multiple-choice questions in 60 minutes, the same as the real paper, in a similar topic balance. The questions are written by our teachers, not copied from past papers, so you can use them alongside past papers without repeating questions.
Is there negative marking?
No. Each correct answer scores one mark and wrong answers lose nothing, so answer every question.
How is my mock marked?
As soon as you submit you see your score, a topic-by-topic breakdown and an explanation for every question. The result is also emailed to you.
Are the mock tests free?
Yes. You only need to enter your name, email, phone number, school and grade so that we can send you your result.
Written and checked against the Cambridge International syllabus by the The Vector Academy accounting team. Last updated 29 October 2026.
Book a free trial class
Tell us a little about your requirement.