9706 · Cambridge International AS Level
9706/11
Multiple Choice
Accounting · June 2024 · Variant 1
Relative difficulty
Analysis source: Cambridge Assessment International Education
3.0 / 5
120
165 min
Marginal costing applications, limiting factors, and partnership statement preparation.
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 (9706/11 and 9706/21) examination presents a moderate, highly balanced challenge.
While the multiple-choice paper covers standard conceptual and mechanical tasks, the structured Paper 21 tests students' depth of understanding by blending traditionally separate topics—most notably, partnership adjustments within incomplete records (Question 1) and linear programming/limiting factors with an overseas make-or-buy variant (Question 4).
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.
Knowledge and Understanding
Weight: 4100%Application and Calculation
Weight: 375%Analysis
Weight: 250%Evaluation and
Weight: 125%
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.
Match the expected response style for “Complete” questions.
Match the expected response style for “State” questions.
Give reasons and link mechanism to outcome; each point needs a because/so chain.
Support your choice with specific evidence from data or the scenario given.
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
Traditional costing methods - Marginal costing
32 marks this session
Preparation of financial statements - Partnerships
26 marks this session
Preparation of financial statements - Limited companies
17 marks this session
Reconciliation and verification
17 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
Difficulty trend
How session difficulty has shifted across recent years
Paper comparison
Marks and duration breakdown across papers in this session
Paper 11 (Multiple Choice):
Paper 21 (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
Traditional costing methods - Marginal costing
32 marks this session
Practise in RevuiPreparation of financial statements - Partnerships
26 marks this session
Practise in RevuiPreparation of financial statements - Limited companies
17 marks this session
Practise in RevuiReconciliation and verification
17 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 (9706/11 and 9706/21) examination presents a moderate, highly balanced challenge.
- 2Message
While the multiple-choice paper covers standard conceptual and mechanical tasks, the structured Paper 21 tests students' depth of understanding by blending traditionally separate topics—most notably, partnership adjustments within incomplete records (Question 1) and linear programming/limiting factors with an overseas make-or-buy variant (Question 4).
Teacher briefing pack
One-page session summary for tutors and classroom review
June 2024 2024
Accounting
The May/June 2024 Accounting (9706/11 and 9706/21) examination presents a moderate, highly balanced challenge. While the multiple-choice paper covers standard conceptual and mechanical tasks, the structured Paper 21 tests students' depth of understanding by blending traditionally
The May/June 2024 Accounting (9706/11 and 9706/21) examination presents a moderate, highly balanced challenge.
While the multiple-choice paper covers standard conceptual and mechanical tasks, the structured Paper 21 tests students' depth of understanding by blending traditionally separate topics—most notably, partnership adjustments within incomplete records (Question 1) and linear programming/limiting factors with an overseas make-or-buy variant (Question 4).
- Total marks
- 120
- Duration
- 165 min
- Session difficulty
- 3.0 / 5
Session analysis
The May/June 2024 Accounting (9706/11 and 9706/21) examination presents a moderate, highly balanced challenge. While the multiple-choice paper covers standard conceptual and mechanical tasks, the structured Paper 21 tests students' depth of understanding by blending traditionally separate topics—most notably, partnership adjustments within incomplete records (Question 1) and linear programming/limiting factors with an overseas make-or-buy variant (Question 4).
Updated Jun 12, 2026
Paper breakdown
Paper 11 (Multiple Choice):
Paper 21 (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
47·9·39%
Structured/Written explanation or advice
43·9·36%
Multiple Choice
30·30·25%
Study ROI
Bigger bubbles recur more often; higher bubbles carry more marks, helping you rank revision priorities.
Time vs marks
Compare marks with suggested time allocation to plan exam pacing.
Paper 11 (30 MCQs)
0.86 m/minPaper 21 Q1 (Partne…
0.88 m/minPaper 21 Q2 (Trial …
0.83 m/minPaper 21 Q3 (Limite…
0.86 m/minTotal marks
90
Total time
105 min
Avg pace
0.86
Next-year prediction
Topics worth watching next year, with the reason shown directly below each bar.
Partnerships - Change in Constitution (BrUNzi1PCbrJuBODQjK3)
80%80%
Standard Costing (GYthL4HzRkIqjnckB7TR)
75%75%
Regulatory and Ethical Considerations (SgScRownmEGBfeINFmmu)
70%70%
Difficulty Verdict
The May/June 2024 Accounting (9706/11 and 9706/21) examination presents a moderate, highly balanced challenge. While the multiple-choice paper covers standard conceptual and mechanical tasks, the structured Paper 21 tests students' depth of understanding by blending traditionally separate topics—most notably, partnership adjustments within incomplete records (Question 1) and linear programming/limiting factors with an overseas make-or-buy variant (Question 4).
Where the Marks Are
The bulk of the marks are concentrated in Paper 21, specifically within the structured accounting statements. Preparing the partnership Statement of Profit or Loss (10 marks) and executing the multi-step limiting factor calculation to find optimum profit (8 marks) require precise workings. Additionally, the evaluative 'Advise' questions (Q1e and Q4h) together carry 14 marks, showing that narrative justification is critical for achieving a top tier grade.
Examiner notes & key calculations
- Discounts and Credit Sales: In Q1(a), many students forget to gross up credit sales when receipts are given net of cash discount. Dividing receipts by 0.95 is crucial: Credit Sales=$60,230×10095=$63,400\text{Credit Sales} = \$60,230 \times \frac{100}{95} = \$63,400Credit Sales=$60,230×95100=$63,400.
- Revaluation Reserve Deficit: In Q3(a), a common error is failing to split a revaluation deficit. Since the revaluation reserve had a starting balance of $45,000\$45,000$45,000, a revaluation decrease of $60,000\$60,000$60,000 completely wipes out the reserve and leaves a remaining deficit of $15,000\$15,000$15,000 to be deducted directly from retained earnings.
- Overseas Shortfall Costs: In Q4(g), students frequently ignore the fixed delivery charge of $8,000\$8,000$8,000 or fail to recalculate the unit contribution under the new material purchase price.
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.