9706_w25_qp_11.pdf 9706_w25_qp_11.pdf 9706_w25_qp_11.pdf
Cambridge International AS & A Level
ACCOUNTING 9706/11
Paper 1 Multiple Choice October/November 2025
1 hour
You must answer on the multiple choice answer sheet.
*9027883623*
You will need: Multiple choice answer sheet
Soft clean eraser
Soft pencil (type B or HB is recommended)
INSTRUCTIONS
There are thirty questions on this paper. Answer all questions.
For each question there are four possible answers A, B, C and D. Choose the one you consider correct
and record your choice in soft pencil on the multiple choice answer sheet.
Follow the instructions on the multiple choice answer sheet.
Write in soft pencil.
Write your name, centre number and candidate number on the multiple choice answer sheet in the
spaces provided unless this has been done for you.
Do not use correction fluid.
Do not write on any bar codes.
You may use a calculator.
INFORMATION
The total mark for this paper is 30.
Each correct answer will score one mark.
Any rough working should be done on this question paper.
This document has 12 pages. Any blank pages are indicated.
11_9706_11_2025_1.5c
© UCLES 2025 [Turn over
9706_w25_qp_11.pdf 9706_w25_qp_11.pdf 4/13/2026, 4:25:28 PM
, 9706_w25_qp_11.pdf 9706_w25_qp_11.pdf 9706_w25_qp_11.pdf
2
1 Which row describes an advantage and a disadvantage of operating as a sole trader?
advantage disadvantage
A complete control over financial statements
business operations must be published
B easy to set up no one to
share ideas with
C separate legal identity no one to
share workload with
D unlimited liability for limited opportunities
business debts to increase capital
2 At the end of a financial period, a business had the following assets and liabilities.
1 non-current assets at carrying value
2 current assets
3 non-current liabilities
4 current liabilities
How is the capital of the business calculated?
A 1+2+3+4
B 1–2–3+4
C 1+2–3–4
D 1–2+3–4
3 What are the documents to verify the existence of a sales transaction?
1 delivery note
2 price quotation
3 sales invoice
4 sales order
A 1 and 2 B 1 and 3 C 2 and 4 D 3 and 4
© UCLES 2025 11_9706_11_2025_1.5c
9706_w25_qp_11.pdf 9706_w25_qp_11.pdf 4/13/2026, 4:25:28 PM
Cambridge International AS & A Level
ACCOUNTING 9706/11
Paper 1 Multiple Choice October/November 2025
1 hour
You must answer on the multiple choice answer sheet.
*9027883623*
You will need: Multiple choice answer sheet
Soft clean eraser
Soft pencil (type B or HB is recommended)
INSTRUCTIONS
There are thirty questions on this paper. Answer all questions.
For each question there are four possible answers A, B, C and D. Choose the one you consider correct
and record your choice in soft pencil on the multiple choice answer sheet.
Follow the instructions on the multiple choice answer sheet.
Write in soft pencil.
Write your name, centre number and candidate number on the multiple choice answer sheet in the
spaces provided unless this has been done for you.
Do not use correction fluid.
Do not write on any bar codes.
You may use a calculator.
INFORMATION
The total mark for this paper is 30.
Each correct answer will score one mark.
Any rough working should be done on this question paper.
This document has 12 pages. Any blank pages are indicated.
11_9706_11_2025_1.5c
© UCLES 2025 [Turn over
9706_w25_qp_11.pdf 9706_w25_qp_11.pdf 4/13/2026, 4:25:28 PM
, 9706_w25_qp_11.pdf 9706_w25_qp_11.pdf 9706_w25_qp_11.pdf
2
1 Which row describes an advantage and a disadvantage of operating as a sole trader?
advantage disadvantage
A complete control over financial statements
business operations must be published
B easy to set up no one to
share ideas with
C separate legal identity no one to
share workload with
D unlimited liability for limited opportunities
business debts to increase capital
2 At the end of a financial period, a business had the following assets and liabilities.
1 non-current assets at carrying value
2 current assets
3 non-current liabilities
4 current liabilities
How is the capital of the business calculated?
A 1+2+3+4
B 1–2–3+4
C 1+2–3–4
D 1–2+3–4
3 What are the documents to verify the existence of a sales transaction?
1 delivery note
2 price quotation
3 sales invoice
4 sales order
A 1 and 2 B 1 and 3 C 2 and 4 D 3 and 4
© UCLES 2025 11_9706_11_2025_1.5c
9706_w25_qp_11.pdf 9706_w25_qp_11.pdf 4/13/2026, 4:25:28 PM
