9706_w25_in_31.pdf 9706_w25_in_31.pdf 9706_w25_in_31.pdf
Cambridge International AS & A Level
ACCOUNTING 9706/31
Paper 3 Financial Accounting October/November 2025
INSERT 1 hour 30 minutes
*5997886510-I*
INFORMATION
● This insert contains all of the sources referred to in the questions.
● You may annotate this insert and use the blank spaces for planning. Do not write your answers on the
insert.
This document has 4 pages.
DC (PQ) 341120/2
© UCLES 2025 [Turn over
9706_w25_in_31.pdf 9706_w25_in_31.pdf 9706_w25_in_31.pdf
Cambridge International AS & A Level
ACCOUNTING 9706/31
Paper 3 Financial Accounting October/November 2025
INSERT 1 hour 30 minutes
*5997886510-I*
INFORMATION
● This insert contains all of the sources referred to in the questions.
● You may annotate this insert and use the blank spaces for planning. Do not write your answers on the
insert.
This document has 4 pages.
DC (PQ) 341120/2
© UCLES 2025 [Turn over
9706_w25_in_31.pdf 9706_w25_in_31.pdf 9706_w25_in_31.pdf
