Combining this with other syllabuses
Candidates can combine this syllabus in an examination series with any other Cambridge syllabus, except:
•
syllabuses with the same title at the same level
•
7110 Principles of Accounts
•
9755 Principles of Accounting (Singapore)
Syllabus aims and assessment objectives
10
Cambridge International AS and A Level Accounting 9706. Syllabus for examination in 2015.
5.
Syllabus aims and assessment objectives
5.1 Syllabus aims
The syllabus is intended to encourage courses that will enable candidates to:
•
develop an ability to apply accounting concepts, principles and practices
•
understand the role of accounting as an information system for monitoring, problem-solving and decision
making and the place of accounting in changing economic, social and technological environments
•
develop a critical and analytical approach to examining and evaluating accounting policies and practices
•
develop skills of communication, analysis, interpretation and presentation of both qualitative and
quantitative accounting information.
5.2 Assessment objectives
Candidates are expected to demonstrate the following skills:
AO1:
Knowledge and understanding
of the specified content.
AO2:
Application
of this knowledge and understanding to familiar and new situations.
AO3:
Analysis
of accounting information in an appropriate form.
AO4:
Communicate
reasoned explanations in a clear and logical manner.
AO5:
Evaluation
of accounting information and the ability to make recommendations based on accounting
principles.
5.3 Specification grid
The marks available for each group of skills are as follows:
Knowledge and
understanding
Application
Analysis
Communication
Evaluation
Total
Paper 1
15
10
5
0
0
30
Paper 2
30
30
10
10
10
90
Paper 3
15
10
5
0
0
30
Paper 4
40
40
20
10
10
120
Syllabus content
11
Cambridge International AS and A Level Accounting 9706. Syllabus for examination in 2015.
6.
Syllabus content
6.1
Core content: Cambridge International AS Level
Content
Notes
THE ACCOUNTING SYSTEM
A. Recording financial information
The recording and processing of accounting data
based on the double-entry system of accounting.
Double-entry book-keeping, journal entries, other
payables, other receivables, bad debts and the
provision for doubtful debts.
The distinction between capital and revenue
incomes and expenditures and the treatment
of tangible non-current assets including their
depreciation, disposal and revaluation.
The treatment of current assets, current liabilities,
non-current liabilities, equity and reserves.
B. Accounting principles
The recognition and application of accounting
concepts.
The principles, concepts and conventions which
underlie the accounting process including
going concern, matching, other payables, other
receivables, consistency, materiality, aggregation,
offsetting and comparative information.
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