Cambridge International AS
Cambridge
& A LevelInternational
Accounting AS
970612
&Cambridge
A Level
– Paper
Accounting
International
1 MCQs 970612
(FebMarch
AS &–
A Level
Paper
2025).pdf
Accounting
1 MCQs (FebMarch
970612 –
2025).pdf
Paper 1 MCQs (FebMarch 2025)
Cambridge International AS & A Level
ACCOUNTING 9706/12
Paper 1 Multiple Choice February/March 2025
1 hour
You must answer on the multiple choice answer sheet.
*4280102598*
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.
03_9706_12_2025_1.15a
© UCLES 2025 [Turn over
Cambridge International AS & A Level Accounting 970612
Cambridge
– Paper
International
15/29/2026
MCQs AS(FebMarch
& A Level 2025).pdf
Accounting 970612 – Paper 1 MCQs (FebMarch 2025).pdf
, Cambridge International AS
Cambridge
& A LevelInternational
Accounting AS
970612
&Cambridge
A Level
– Paper
Accounting
International
1 MCQs 970612
(FebMarch
AS &–
A Level
Paper
2025).pdf
Accounting
1 MCQs (FebMarch
970612 –
2025).pdf
Paper 1 MCQs (FebMarch 2025)
2
1 Which statement explains the realisation concept?
A A business recognises sales revenue when it delivers the goods to a credit customer.
B A business recognises sales revenue when it receives an order from a credit customer.
C A business recognises sales revenue when it receives cash from a credit customer.
D A business recognises sales revenue when the customer sells the goods onwards.
2 On the first day of a financial period, before trading started, a business owner introduced her
personal items to the business, consisting of goods costing $5000.
Which entries should have been made to record this?
account debited account credited
A drawings purchases
B inventory capital
C inventory drawings
D purchases capital
3 Why might a business adopt a computerised accounting system?
1 to ensure that the accounting records are free from error
2 to ensure that the accounting records are free from fraud
3 to ensure that the accounting records are arithmetically accurate
A 1 and 2 B 1 and 3 C 2 and 3 D 3 only
4 A company’s profit for the year is $20 000. Capital income of $5000 has been treated as revenue
income. Capital expenditure of $4000 has been treated as revenue expenditure.
What is the correct profit for the year?
A $11 000 B $19 000 C $21 000 D $29 000
© UCLES 2025 03_9706_12_2025_1.15a
Cambridge International AS & A Level Accounting 970612
Cambridge
– Paper
International
15/29/2026
MCQs AS(FebMarch
& A Level 2025).pdf
Accounting 970612 – Paper 1 MCQs (FebMarch 2025).pdf
Cambridge
& A LevelInternational
Accounting AS
970612
&Cambridge
A Level
– Paper
Accounting
International
1 MCQs 970612
(FebMarch
AS &–
A Level
Paper
2025).pdf
Accounting
1 MCQs (FebMarch
970612 –
2025).pdf
Paper 1 MCQs (FebMarch 2025)
Cambridge International AS & A Level
ACCOUNTING 9706/12
Paper 1 Multiple Choice February/March 2025
1 hour
You must answer on the multiple choice answer sheet.
*4280102598*
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.
03_9706_12_2025_1.15a
© UCLES 2025 [Turn over
Cambridge International AS & A Level Accounting 970612
Cambridge
– Paper
International
15/29/2026
MCQs AS(FebMarch
& A Level 2025).pdf
Accounting 970612 – Paper 1 MCQs (FebMarch 2025).pdf
, Cambridge International AS
Cambridge
& A LevelInternational
Accounting AS
970612
&Cambridge
A Level
– Paper
Accounting
International
1 MCQs 970612
(FebMarch
AS &–
A Level
Paper
2025).pdf
Accounting
1 MCQs (FebMarch
970612 –
2025).pdf
Paper 1 MCQs (FebMarch 2025)
2
1 Which statement explains the realisation concept?
A A business recognises sales revenue when it delivers the goods to a credit customer.
B A business recognises sales revenue when it receives an order from a credit customer.
C A business recognises sales revenue when it receives cash from a credit customer.
D A business recognises sales revenue when the customer sells the goods onwards.
2 On the first day of a financial period, before trading started, a business owner introduced her
personal items to the business, consisting of goods costing $5000.
Which entries should have been made to record this?
account debited account credited
A drawings purchases
B inventory capital
C inventory drawings
D purchases capital
3 Why might a business adopt a computerised accounting system?
1 to ensure that the accounting records are free from error
2 to ensure that the accounting records are free from fraud
3 to ensure that the accounting records are arithmetically accurate
A 1 and 2 B 1 and 3 C 2 and 3 D 3 only
4 A company’s profit for the year is $20 000. Capital income of $5000 has been treated as revenue
income. Capital expenditure of $4000 has been treated as revenue expenditure.
What is the correct profit for the year?
A $11 000 B $19 000 C $21 000 D $29 000
© UCLES 2025 03_9706_12_2025_1.15a
Cambridge International AS & A Level Accounting 970612
Cambridge
– Paper
International
15/29/2026
MCQs AS(FebMarch
& A Level 2025).pdf
Accounting 970612 – Paper 1 MCQs (FebMarch 2025).pdf
